multiplying order 中文意思是什麼
multiplying order
解釋
乘法指令- multiplying : 乘的倍增的
- order : n 1 次序，順序；整齊；（社會）秩序，治安；狀況，常態；健康狀態；條理；會場秩序；議事程序，日程；...
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In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice
為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。 -
First, it leads to unproductive collocation of resources, covering direct investments and the relevant opportunity cost ; second, the rent - seeking part can establish monopolistic status if the deal succeed, which will then causes damage to social benefits and brings x - inefficiency ; what ' s more, rent seeking of firms leads to consumers " rent avoiding, and consequently, the firms will set to seek rent in a second circle just in order to protect their monopolistic status already established, circle by circle, the multiplying - effect will surely cause serious waste of social resources
首先，租金交易導致資源的非生產性配置，這不僅包括尋租過程中資源的直接耗費，而且包括這些資源的機會成本;其次，租金交易成功，尋租人得以建立壟斷地位，壟斷進而引起社會福利損失和x非效率;再次，企業尋租引發消費者的避租行為，然後，企業將為維護壟斷地位開始新一輪的尋租活動，如此循環往復，這種乘數效應必然導致社會資源的嚴重浪費
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