principal auditor 中文意思是什麼
principal auditor
解釋
主辦審計師-
The third chapter focuses on the auditing relationships derived from different principal - agent relationships, i think that there ' re 3 different levels of auditing relationships in modern enterprise, the bottom level is the auditing relationship : manager as auditreceiver, accountant as auditee, cpa as auditor, and this auditing relationship is derived from the principal - agent relationship between manager and accountant
在該部分，首先回顧了審計關系的發展變化，然後分析現代企業組織結構下的審計關系：現代企業內部包含了三層委託代理關系，即：一、經理? ?員工之間的委託代理關系；二、董事會? ?經理之間的委託代理關系；三、股東大會? ?董事會之間的委託代理關系。 -
The medium level is the auditing relationship : board of directors as auditreceiver, manager as auditee, cpa as auditor, and this auditing relationship is derived from the principal - agent relationship between board of directors and manager, the top level is the auditing relationship : shareholder meeting as auditreceiver, board of directors as auditee, cpa as auditor, and this auditing relationship is derived from the principal - agent relationship between shareholder meeting and board of directors
三種不同層次的委託代理關系產生出三種不同的審計關系，即：一、經理作為審計委託人，員工（會計）作為被審計人，注冊會計師作為審計人的審計關系；二、董事會作為審計委託人，經理作為被審計人，注冊會計師作為審計人的審計關系；三、股東大會作為審計委託人，董事會作為被審計人，注冊會計師作為審計人的審計關系。
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