special audit 中文意思是什麼

special audit 解釋
特種審計，特別查帳
  • special : adj （opp general ordinary usual）1 特別的，特殊的。2 專門的；專用的；特設的。3 額外的，臨時附加...
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. 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。
  2. Chongqing special office of national audit bereau

    國家審計署駐重慶特派員辦事處
  3. Perform a special audit in ifas and act as reporting auditor

    對公司進行國際準則的特殊審計出任申報會計師
  4. Statutory audit, special audit, and merger and acqusition

    法定審計特別審計合併及收購。
  5. Local tax service, stationary audit and special audit

    本地稅務服務法定審計特別審計內部監控以及盡職調查。
  6. Audit quality is denoted as united probability, which lies on auditor finding, reporting or disclosing the special violating behavior in accounting information of audited client

    審計質量可表述為審計師發現被審計單位會計系統中某一特定違約行為並對己經發現的違約行為進行報告或者披露的聯合概率。
  7. 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。
  8. Conduct limited review, limited audit and special audit

    提供限度評審，限度審計級特別審計服務
  9. And then, after the analysis of strengthening the internal control system in chinese corporation businesses, the article expounds the internal control from the angles of business administration. because of the double - arrangement of internal control in chinese businesses, thus is. the internal control with both the owner ( stockholder ) and the manager as the mainbody, and of the fact that the internal control is usually manipulated by the manager in practice, the internal control of the first arran gement should be externally manifesped so as to achieve the special control effect with the aid of external control procedure. meanwhile. the optimization of capital structure should be paid attention in the internal control of corporations due to the close relationship between the internal control and the capital market. finally, the thesis suggests that the corporation internal control make the whole and the single design based on the frame of the internal control system, proposes the feasible counter - measure perfecting the internal control of corporation business consists of the standard system of internal control formulated by the government department and the compulsory internal control audit

    在此基礎之上，針對我國公司制企業加強內部控制的必要性分析，從公司治理的角度闡釋企業內部控制，由於我國公司制企業內部控制具有雙層性，即以所有者（股東）為主體的內部控制和以經營者為主體的內部控制，且實踐中內部控制為經營者所操縱，應將第一層次的內部控制外部化，藉助外部控製程序達到其特殊的控制效果；同時，根據內部控制與資本市場之間的密切關系，公司內部控制建設必須關注資本結構優化問題。對於我國公司制企業內部控制構建，應以內部控制框架為基礎，具體從整體和單項分別設計內部控制制度。最後，本文提出我國公司制企業內部控制的完善應從兩方面入手：一是由政府監管部門制止內部控制標準體系，二是對內部控制審計作出強制性的安排。
  10. 3 conducting special and comprehensive studies concerning industries, markets and bank reference for the foreign companies, enterprises and the other economic organizations in the outside of china ; offering services of audit calculation of asset and verification of capital

    3為境外公司企業和其他經濟組織進行行業市場商情資信等專題或綜合的調研，並承接審查會計帳目報表資產評估資金驗證等業務
  11. Special topics come from economic responsibility audit meeting

    全國審計工作座談會側記
  12. Perform forestry and vegetation management work ; plan, manage, develop and protect country parks and special areas ; undertake fauna, flora, endangered species and landscape conservation work, including law enforcement, education and advisory duties ; examine, advise, monitor and audit the ecological aspects of environmental impact assessment studies ; undertake ecological studies and maintain ecological baseline information ; and undertake applied research in various related discipline

    執行林木及植物管理工作；策劃、管理、發展及保護郊野公園和特別地區；負責動植物、瀕危物種及景觀的存護工作，包括執法、教育及提供意見；審研、監察及評審環境影響評估研究的生態部分，並就該部分提供意見；進行生態研究及備存生態學的基線資料；及在有關學科方面進行應用研究。
  13. Under the current special auditing environment, the reality auditing has been put forward by the national audit office ( nao )

    摘要在目前特定審計環境下，國家審計署提出了真實性審計。
  14. At present, the chinese audit body positively carries out the experimental site work of the theoretical research and practice of the state - owned assent management and management performance audit theory. but the audit in universities still focuses on the financial revenue and expenditure, and the performance audit only implements at the time of the special fund audit for the infrastructure construction, which has not developed to the performance audit of the university regular funds

    目前，我國審計機關正積極開展國有資產經營、管理績效審計理論研究和實踐的試點工作，但高校的審計仍以財務收支審計為主，績效審計只在審計基建專項資金時實施，對高校經常性經費的績效審計還沒有開展。
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