voluntary audit 中文意思是什麼
voluntary audit
解釋
自願審計-
The purpose of conducting field audit is to enhance voluntary compliance with taxation requirements by giving the department s enforcement activities a more visible presence, thus encouraging the keeping of sufficient business records and the lodgment of correct returns
透過實地進行審核的工作，可讓納稅人更清楚了解本局的執法工作，從而鼓勵他們自願遵守稅務規定，包括保存足夠的業務記錄及提交正確的報稅表。 -
Tax investigation and field audit records of taxpayers for the purpose of tackling tax evasion and promoting voluntary compliance with tax laws
納稅人的稅務調查和實地審核記錄，以對付逃稅和鼓勵納稅人自動遵守稅務法例。 -
The investigation unit and the field audit group of the department are set up to counter tax evasion, minimise opportunities for tax avoidance and promote voluntary compliance by taxpayers
本局設有調查科及實地審核組，專責打擊逃稅行為、減低避稅的機會和鼓勵納稅人自願遵守稅務規定。 -
2 assess first audit later system project, to improve the effectiveness of field audits and promote voluntary tax compliance ; and
2 ）先評后核系統計劃：加強實地審核的效能及促進納稅人自願遵行稅務法例；以及 -
2 assess first audit later system phase i project - to improve the effectiveness of field audits and promote voluntary tax compliance ; and
2 ）先評后核系統第一期計劃：加強實地審核的效能及促進納稅人自願遵行稅務法例；以及 -
Assess first audit later system project, to automate return screening and assessment processes, improve the effectiveness of field audits and promote voluntary tax compliance
先評后核系統計劃：把審閱報稅表及評稅的過程自動化，加強實地審核的效能及促進納稅人自願遵行稅務法例。 -
3. assess first audit later system project, to automate return screening and assessment processes, improve the effectiveness of field audits and promote voluntary tax compliance
3 .先評后核系統計劃：把審閱報稅表及評稅的過程自動化，加強實地審核的效能及促進納稅人自願遵行稅務法例； -
In the second part, we randomly select 110 listed companies in sse according to its industrial ratio and examine the influence of 5 firm - specific characteristics on the general level of voluntary disclosure. the 5 variables tested are firm size, ownership structure, firm profitability, leverage and influence of audit firm. the first three variables are influential factors
在實證研究部分，本文按行業比重隨機抽取了滬市110家上市公司作為研究對象，利用其2002年年報和meek等學者建立的信息披露明細表，計算出上市公司自願性披露指數，並與五個可能的影響因素做回歸分析，分別是邊際利潤率、公司規模、大股東及其關聯股東、財務杠桿、審計機構的權威性，結果證明前三個因素對公司自願性披露有影響，與提出的假設相符。
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