procedure of auditor 中文意思是什麼
procedure of auditor
解釋
審計程序-
The former rests auditor capability, audit procedure, audit sampling and audit devotion ; the latter rests with audit independence. audit quality results from joint operation of these factors
前者取決于審計師的執業能力、審計程序、審計取樣以及審計投入等因素;後者是由審計師的獨立性決定的,審計質量是這些因素共同作用的結果。
分享友人