market audit 中文意思是什麼
market audit
解釋
市場審計-
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。 -
After taking a venture equity stake in the target enterprise, the specialized financial team sets about to restructure and audit the company, making it more attractive and efficient in an international market
取得目標公司風險等價股份后，專業財務小組著手對公司進行重組和審計，使公司在國際市場上更具有吸引力和效能。 -
In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s
在第一章「國外審計界對舞弊行為的理論研究」中，介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果，包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵，並對美國近期發生的重大會計舞弊案件進行了剖析。 -
The xinyu investment attracting service center shall provide " one stop " service to the foreign invertors, offering free consultation service about investment environment and policies, projects recommendation ; free going through aoo the procedures and altering formalities of application for establishment of foreign invested enterprises as an agent ; and acting as an agent for the foreign invested enterprises to apply for customs registration, taxation, accouting and audit, etc ; helping make investigations of enterprises credit and market products and to find offices, etc
免費提供投資政策、投資環境、投資咨詢、推薦項目等資詢服務；接受委託，免費代理申辦外商投資企業成立的全部手續和變更手續；應外商要求，可為外商投資企業提供海關備案，納稅申報、會計、審計等代理服務，以及企業資信調查、產品市場調查、聯系辦公用房等綜合服務。 -
As a series of cases of fraud happened in the stock market in 1990 ’ s, risk - oriented audit used by big fours widely was doubted by more and more people, and most of them ascribed the failure of the audit to the adoption of risk - oriented audit. these ideas spread quickly in the world, which brought unprecedented pressure to the auditors
90年代的加州奧然治縣破產案、巴林銀行理森舞弊案、施樂公司、朗訊公司等案件讓人們對被「四大」廣泛採用的以風險為導向的審計方法提出了質疑，認為審計失敗在很大程度上可以歸結為風險導向審計方法的失敗，審計職業界因此承受到前所未有的壓力。 -
He also prepared and checked meticulously the outstanding market positions and passed them, through the usual authenticated message, to london, and copied it to new york and to internal audit
他又準備好未平倉合約的資料，並仔細核對，然後以認證訊息的形式傳給倫敦，又抄送紐約辦事處與內部審計組。 -
In order to participate in the market competition better, inner quality becomes more and more important for an enterprise. as a functional institution of self - control, self - supercision, self - restriction, self - coordination, the internal audit of the enterprises has been set up since 1983. although it has an effect on promoting operation and management, there are some shortcomings
企業內部審計作為自我控制、自我監督、自我協調的職能機構，從1983年成立以來，雖然在企業的經營管理方面取得了一定的成效，但是內部審計在我國起步較晚，在實際中仍然存在很多問題，影響其職能的發揮。 -
The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in china capital market, reveal the rule on the formation of these frauds, set up the criterions and policies for fraud audit. we try to reach the above objectives, by taking full advantage of the researches on fraud audit made in the world, through analyzing the typical cases which are forcused on the behaviors of the cpas, the investors, the regulating agencies and the managements in the market
論文研究的內容以注冊會計師為審計主體，以資本市場的運行行為和會計報告等相關數據作為實施對象，藉助資本市場中典型案例的剖析，以設計和確立舞弊審計的技術程序方法為主線，充分借鑒國外獨立審計界對舞弊審計研究的技術成果，探討中國資本市場舞弊行為的構成因素，揭示舞弊的形成規律，確立舞弊審計的技術規范和審計策略。 -
This paper uses the audit fees studying framework of simunic, via the comparison of audit prices and product differentiation among large - scale native audit firms, small - scale native audit firms and cooperative audit firms, to search for the real face of the china auditing market
本文則致力於從事實中尋求證據，利用simunic審計公費研究框架，通過對比本土大型會計師事務所、本土小型會計師事務所、合作所的審計公費水平與審計質量差異，探討我國上市公司審計市場結構的現狀。 -
After the sources of the audit expectation gap being examined, namely, the deviation of the public understanding and the inability of auditing departments to live up to the expectation of the public, three measures are proposed to bridge the gap : firstly, to enhance the validity of audit market ; secondly, to consolidate audit theory ; thirdly, to keep strict control on the audit departments and improve auditor ' s professional discretion
摘要當人們研究了審計期望差距產生的根源，即公眾認識偏差及審計行業的能力無法滿足公眾對審計的要求因素之後，就會提出縮小審計期望差距的措施：一要增強審計市場的有效性；二要完善審計理論體系；三要加強事務所約束機制，促使審計人員保持職業謹鎮。 -
Chapter 1 is the theoretic base of the thesis, presenting the agency problem and economic result of independent audit. independent audit is a useful tool to resolve modern enterprises agency problem. chapter 2 is an analysis of the information asymmetry, market failure, the economic grounds of regulation on market entry and the advantages and disadvantages of permit control
論文從五個方面運用現代經濟學理論研究中國獨立審計現實問題，第一章是全文的理論基礎，提出了獨立審計是解決現代企業代理問題的有效工具的觀點，闡述了獨立審計的代理問題及經濟後果，論文第二章從獨立審計服務的信息不對稱、市場失靈分析市場準入管制經濟理由，對獨立審計獨立性和專業勝任能力提出符合我國國情具體標準。 -
Our in - depth risk analysis is based on meticulous market research, checking government statutory documents, audit field and interview. with a huge international enterprise database, we can collect the relevant information in the quickest way, saving time and efforts of our clients
高柏的服務嚴謹精細，我們為客戶進行查冊，翻閱相關的注冊文件，更派專員上門實地查察和訪問，提供專業詳盡的考察分析，報告市場研究結果，用以評估風險。 -
Till now, studies on audit fees in china securities market are rarely few and most of all are normative research. a series of empirical research, which are carried on to study the problem of audit fees in chinese securities market, will not only help investors understand annual report, but also offer empirical evidence for the supervision department to make supervision measures
對我國上市公司的年報審計收費問題進行一系列實證研究，必將為廣大投資者正確解讀審計收費信息提供幫助，從而幫助他們從上市公司的年報中獲得更多對投資決策有用的信息，也可以為證券監管部門制定相關監管措施提供依據。 -
We sum up the standards of excessive competition in audit market and workable competition in audit market according to the theory of industrial organization. we make use of betrand model to understand the excessive competition in audits market, analysis the probability of excessive competition in audit market and find out the reasons of excessive competition in audit market. at last, we put forward some propositions of transition from excessive competition in audit market to workable competition in audit market according to the reasons of excessive competition in audit market and the standard of structure - conduct - profit in audit market
本文的主要創新： （ 1 ）根據審計市場的行業特點和運行方式，創造性的提出了審計市場過度競爭和審計市場有效競爭等概念； （ 2 ）運用產業組織理論歸納出審計市場過度競爭和審計市場有效競爭的判斷標準，利用產品市場的伯川德模型來理解審計市場的過度競爭，對審計市場過度競爭的存在性進行了理論分析； （ 3 ）揭示了我國審計市場過度競爭的成因； （ 4 ）針對過度競爭的形成原因以及審計市場有效競爭的市場結構?行為?績效標準，提出了變審計市場過度競爭為有效競爭的具體對策。 -
At this condition, we find the system of declaration of financial forecast information has available function on increasing market validity. in contrast with the successful experience of the west, we also find the profits forecast system in china is a bold innovation, which took the form of by force and by free will, emphasizing by force. it will be very useful in cultivating a perfect system of financial information ' s creation, declaration and audit
在我國目前上市公司盈利預測完成率很低的情況下，比照西方資本市場發達國家的成功經驗，並結合我國現階段資本市場和上市公司的現狀，首先應該看到預測性財務信息公開披露制度對提高市場有效性的積極作用，在我國大膽推行強制性與自願性相結合、側重於強制性披露的財務預測制度，建立健全一整套有關上市公司預測性財務信息生成、披露和審核的規范體系。 -
The economic consequence of the independent audit market access regulation
試論獨立審計準入管制的經濟後果 -
This empirical result support for the auditor ’ s civil liablity realization ; whereas the big cpa firms have high auditing quality, it should support and restrict the mergence of the cpa firms, reduce the malignant competition and develop the audit market environment at present to benign direction
這一實證結果為審計師民事責任的落實提供了經驗上的支持;鑒于大規模事務所有較高的審計質量，應支持和規范事務所的合併，減少事務所惡性競爭，促使目前審計市場環境向良性方向發展。 -
Some foreign literatures use the samples of our capital market, but the data is before 2000. however, there is something new after 2000. there are fewer national literatures investigating the timeliness of the annual announcements. after the comparisons and estimations of the foreign and national literatures, our sample consists of announcements between 1997 and 2004 and we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements and the interaction effect between them. the sample consist the announcements after 2000 and we consider our special background too, so it is more applicable to the chinese environment
本文研究發現在審計意見相同的情況下，有負的未預期盈餘的公司比有正的未預期盈餘的公司公布年報的時間要晚;而在未預期盈餘的性質相同的情況下，沒有得到標準審計報告的公司比得到標準審計報告的公司公布年報的時間要晚;而且不僅未預期盈餘的方向會影響公司公布年報的時間，未預期盈餘的大小也會影響公司公布年報的時間;未預期盈餘和審計意見的類型存在相關關系;公司的股權性質也會影響公司公布年報的時間。 -
According to the standard of excessive competition, the contrast of market concentration between china and united states, the price and profit in china audit market, we conclude that the competition in china audit market is excessive compete. what kind of competition in audit market is workable
依照審計市場過度競爭的判斷標準，通過中美兩國審計市場集中度的對比、我國審計市場收費情況和行業利潤率的現實考察，得出結論目前我國審計市場是一個過度競爭的市場。 -
This paper established two models after reviewing literature and thinking development, demand, quality and carrying risk of public audit in chinese securities market
本文在回顧相關文獻和對我國證券市場獨立審計發展、需求、執業質量、風險認識的基礎上，建立兩個實證模型。
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