company auditor 中文意思是什麼
company auditor
解釋
公司審計員，查帳員-
The joint venture company shall, in the first three months of each fiscal year, work out the statement of assets and liabilities and losses and gains accounts of the past fiscal year, and shall, after examined and signed by the auditor, submit the same to the board meeting for approval
合資公司應在每個會計年頭三個月編制上一個會計年度的資產負債表和損益計算書，經審計師審核簽字后，提交董事會會議批準通過。 -
An auditor would apply principles, not rules, to judge the fairness of a company ' s numbers
一名審計員應該去應用會計準則根據財務數字判斷一家公司健康與否，而不是呆頭呆腦的照本宣科。 -
Subject to provisions of the act but without prejudice to any indemnity to which a director may otherwise be entitled, every director or other officer or auditor of the company shall be indemnified out of the assets of the company against liability incurred by him in defending any proceedings, whether civil or criminal, in which judgment is given in his favor or in which he is acquitted or in connection with any application in which relief is granted to him by the court from liability for negligence, default, breach of duty or breach of trust in relation to the affairs of the company
根據法案的規定? ?但該條款對于任何一位公司董事（或領導，見後面解釋）可能以其他方式應獲得的賠償沒有任何偏見（見後面解釋） ? ?每一位公司的董事或其他主管人員或審計員，對於他進行訴訟辯護中? ?無論是民事訴訟，還是刑事訴訟? ?所帶來的債務，應以公司的資產進行賠償，只要該訴訟的判決為此人勝訴或被判無罪，或此人與任何被法庭判定他免於承擔與公司事務有關的任何瀆職、違約、失職或違反信託義務等責任的申請有關。 -
Generally a u. k. company must appoint an auditor and audited accounts must be filed with the companies registry within 9 months of the financial year end
本公司到英國公司注冊處進行查名，無重復即可注冊3 .簽署申請英國公司成立的法律文件 -
Independence also requires a five - year " cooling - off " period for former employees of the listed company, or of its independent auditor ; for former employees of any company whose compensation committee includes an officer of the listed company ; and for immediate family members of the above
獨立性還要求上市公司的前雇員、獨立審計師和報酬委員會的成員及其直系親屬擔任公司獨立董事時，應當具有5年「冷卻期」 。 -
An audit contract signed between an auditor or auditing company registered in macao sar and the macao offshore company
澳門離岸公司與澳門注冊核數師或核數公司簽署的審計合約。 -
Later, china securities regulatory commission and ministry of finance promulgated the regulation on the auditor rotation of the cpas having the qualification of auditing securities and futures, in which signature cpa is asked to keep auditing a certain company at most five years
隨后，中國證監會、財政部頒布了《關于證券期貨審計業務簽字注冊會計師定期輪換的規定》 ，也要求簽字注冊會計師連續為某一相關機構提供審計服務，不得超過五年。 -
Secondly, the concept of mandatory rotation is defined, including mandatory rotation of registered public accounting firms and audit partner rotation. we think that the tenure, during which cpa firms, audit partner rotation can audit the financial report of a certain company, is confined within necessary limits by mandatory rotation finally, auditor independence and the character of economy are explained
其次，筆者界定了強制輪換的概念，認為強制輪換是對一家會計師事務所、審計合伙人或復核合伙人可以審計某特定公司財務報告的任期做出的限制，包括會計師事務所強制輪換、審計合伙人或復核合伙人強制輪換兩種形式。 -
The sixth part is to expound some suggestion of the disclosure of internal control information of listed companies in china by government auditor, listed company and cpa respectively, basing on the points mentioned, by which the existent problems about disclosure will be better
本章首先依據前文論述，總結了我國上市公司內部控制信息披露在規范上和實踐中存在的問題，然後有針對性的，從政府監管層面、上市公司層面、注冊會計師層面這三個層面，提出了完善我國上市公司內部控制信息披露的建議。 -
In an unqualified audit report, the auditor certifies that the audited financial statements are prepared in accordance with the generally accepted accounting principles ( gaap ) and are able to fairly present the company ' s financial position at the end of the financial year and its performance as well as the changes in financial positions for the financial year
在無保留審計意見書里，審計師確證公司的財務報表系依據一般公認會計原則編制，可以公正表達公司在該財務年年底的財務狀況、該財務年度的經營成果及財務狀況的變動情形。 -
To confirm the three hypotheses in empirical study, this article selects all listing company and their auditors in china ' s stock market from 1996 - 1999 as the sample of the study. depending on univariate tests, multivariate tests, audit quality differentiation analysis, logistic analysis before auditor changes and regression analysis after auditor changes, this article tests the three hypotheses one by one. finally, according to normative study and positive study about audit quality of listing company, it puts forward practical methods to improve and guarantee the audit quality of listing companies under the comprehensive control system
為驗證所提出的三個實證研究假設，本文選擇中國股市1996年至1999年的所有上市公司及其主審事務所為研究樣本，通過對審計質量的單變量和多變量年度分析、對審計質量級差的單變量和多變量分析，以及對審計師變更前的邏輯斯蒂分析和審計師變更后的多元回歸分析，逐一驗證了上述假設；最後，根據上市公司審計質量的規范分析和實證研究結果，在構建上市公司審計質量全面控制系統的基礎上，提出了提升上市公司審計質量的具體措施。 -
In china, recently unceasing accountant forgeries are likely largely related to the frequent changing of auditor, on the one hand, some listed company, achieved the aim to purchasing auditing results 、 concealing forged financial information, by frequent changing its auditing office
注冊會計師可以通過會計信息調整、出具非標準的審計意見、解除審計合約等形式發揮自己的功能。其中審計合約的解除，審計師的變更是否會提高審計質量便是本文關注的問題。 -
For example, if the audit work on a subsidiary of the company, due to war, natural disaster, or some other reasons, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion on the consolidated financial statements
包括了此子公司報表的合併報表的公正表達性自然也受到影響，審計師會就此困難，對此部分的財務數字保留其意見。
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