clean audit 中文意思是什麼
clean audit
解釋
潔凈度檢測-
After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it
通過實證,得出的結論主要有:我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關;出具非標準無保留意見的審計報告,審計費用較高,但審計質量並沒有提高;提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高,上市公司有利用這些服務收買審計意見的行為;在有中期審計和專項審計或管理咨詢的公司,注冊會計師初次審計存在一定的「削價」行為;上市公司獨立審計市場自發形成審計價格下限,但沒因此促成審計質量自發的提高。 -
According to the opinion expressed by the auditor, there are essentially three types of audit reports, the unqualified or clean report mentioned above, the qualified report, and the disclaimer
審計意見的種類除了前述的「無保留意見」外,還有「保留意見」及「反面意見」 。 -
Article 6 audit institutions and auditors shall, in handling audit matters, be objective and fair, practical and realistic, clean and honest, and keep secrets
第六條審計機關和審計人員辦理審計事項,應當客觀公正,實事求是,廉潔奉公,保守秘密。
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