board of auditors 中文意思是什麼
board of auditors
解釋
審計部-
To be primarily responsible for making recommendation to the board on matters relating to appointment, re - appointment and removal of the external auditors, and to approve the remuneration and terms of engagement of the external auditors and any questions relating to their resignation or dismissal
主要負責就有關委任、重新委任及罷免外聘核數師的事宜向董事局提供建議；批準外聘核數師的薪酬及聘用條款，及處理任何有關該核數師辭職或辭退核數師的問題； -
The board of directors is empowered to discuss and take action on, pursuant to the provisions of the articles of association of the equity joint venture, all fundamental issues concerning the venture, namely, expansion projects, production and business programmes, the budget, distribution of profits, plans concerning manpower and pay scales, the termination of business, the appointment or hiring of the president, the vice - president ( s ), the chief engineer, the treasurer and the auditors as well as their functions and powers and their remuneration, etc
董事會的職權是按合營企業章程規定，討論決定合營企業的一切重大問題：企業發展規劃、生產經營活動方案、收支預算、利潤分配、勞動工資計劃、停業，以及總經理、副總經理、總工程師、總會計師、審計師的任命或聘請及其職權和待遇等。 -
We then discuss, from the perspective of economies of scale and economies of scope, the proper construction of the organizational and structural framework of a financial holding company and its subsidiaries to ensure that there is appropriate arrangement of the controlling - subsidiary relationship under the basic legal structure in respect of the size of business and the allocation of personnel in order to generate economic returns. the second chapter elaborates the financial holding companies and their subsidiaries, and seeks to provide possible solutions for challenges encountered. based on the author ’ s relevant experience in taiwan, this paper proposes a feasible arrangement of the organization and supervisory system for the board of directors, the supervisory board ( the board of corporate auditors ) and the management level, the underlying framework of which is mainly based on the regulatory structure of the us financial holding companies
第三章就監事責任及職權詳細研究，由於中國采大陸法系之立法，對監事責任之掌握較不具體，爰引述了英美受託義務（ fiduciaryduty ）之觀念進行分析，而就監事職權，相對的也是職責，則提出世界上較有表彰性的立法加以補充，希望可以填補其不足，最後比較監事會與獨立董事、審計委員會之各項功能，認為美國公司體制之董事會已漸將經營職能轉予首席執行官（ chiefexecutiveofficer ） ，而留下監督之職能，故可以審計委員會擔負監察職能之前置工作，而觀諸中國之社會經濟情勢，如徑予採行，將出現缺漏，故建議維持監事制度。 -
The uk and irish auditing practices board ( apb ) is currently undertaking a review of its ethical standards for auditors ( ess )
近日，英國及愛爾蘭審計實務委員會（ apb ）承諾將修訂《職業道德準則》 。 -
The purpose of the bill was to establish a frc to investigate irregularities committed by auditors or reporting accountants of listed entities in auditing accounts and in preparing financial reports for prospectuses or other listing documents, and to enquire into non - compliance with legal, accounting or regulatory requirements in the financial reports of such entities ; to establish an audit investigation board and a financial reporting review committee to carry out such investigations and enquiries respectively
條例草案旨在： i設立財務匯報局，以調查上市實體的核數師或匯報會計師就帳目審計和就為招股章程或其他上市文件擬備的財務報告而作出的不當行為，以及查訊該等實體的財務報告沒有遵從法律規定會計方面的規定或規管性規定的事件ii設立審計調查委員會及財務匯報檢討委員會，分別負責進行該等調查及查訊。
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