獨立審計報告 的英文怎麼說

中文拼音 [dúlìshěnjìbàogào]
獨立審計報告 英文
independent auditors』 report
  • 獨 : Ⅰ形容詞（一個） single; only; sole Ⅱ副詞1 （獨自） alone; by oneself; in solitude 2 （唯獨） only...
  • 立 : 動1 （站） stand; remain in an erect position 2 （使豎立; 使物件的上端向上） erect; stand; set up...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 報 : Ⅰ動詞1 （告知; 報告） report; declare; announce 2 （回答） reply; respond; reciprocate 3 （答謝）...
  • 告 : 告動詞（由上至下告知） officially announce
  • 獨立 : 1. （單獨站立） stand alone 2. （自主自立; 不受人支配） independence 3. （不依靠他人） independent; on one's own
  • 報告 : 1. （告訴） report; make known; inform 2. （講演; 書面申請或總結） report; speech; talk; lecture; advisory
  1. Each issuer shall provide for appropriate funding, as determined by its audit committee, for payment of compensation to : ( 1 ) the registered public company accounting firm for audit reports ; and ( 2 ) any independent counsel or advisor retained by the audit committee

    每一個上市公司要提供由審計委員會確定的資金支持，用以償付： （ 1 ）編制審計報告的備案登記的注冊會計師事務所；和（ 2 ）審計委員會聘請的獨立律師或顧問。
  2. 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。
  3. Party b ' s responsibility is to issue a real and legal capital verification report pursuant to the independent audit practical affairs proclamation no. 1 - - capital verification

    乙方的責任是：按照《獨立審計實務公告第1號? ?驗資》的要求進行驗資，出具審計報告，出具真實、合法的驗資報告。
  4. Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules

    專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。
  5. The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in china capital market, reveal the rule on the formation of these frauds, set up the criterions and policies for fraud audit. we try to reach the above objectives, by taking full advantage of the researches on fraud audit made in the world, through analyzing the typical cases which are forcused on the behaviors of the cpas, the investors, the regulating agencies and the managements in the market

    論文研究的內容以注冊會計師為審計主體，以資本市場的運行行為和會計報告等相關數據作為實施對象，藉助資本市場中典型案例的剖析，以設計和確立舞弊審計的技術程序方法為主線，充分借鑒國外獨立審計界對舞弊審計研究的技術成果，探討中國資本市場舞弊行為的構成因素，揭示舞弊的形成規律，確立舞弊審計的技術規范和審計策略。
  6. The wider role of the committee in promoting sound supervisory standards worldwide has intensified. the communiqu issued by the g - 7 heads of government following the lyon summit in june 1996 called for the committee to participate in efforts to improve supervisory standards in the emerging markets

    然而，審計人員不僅應該向獨立董事報告，也應該向受託人報告，除非所牽涉到的事項是由受託人的行為引起的，而不應該僅僅是向獨立董事報告。
  7. Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports

    注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。
  8. Independent opinion : a report describing the auditor ' s examination of transactions and financial statements. it is included with the financial statements in an annual report issued by the corporation

    獨立意見：表述（對企業）交易和財務報表審計意見的報告。它包括企業提供的年度財務報表。
  9. There are many differences between public and private forms of ownership. unlike private companies, public companies are required to have annual financial statements audited by independent, certified public accountants

    上市公司和非上市公司之間有很多不同。與非上市公司不同，上市公司必須有年度財務報告，而且要經過獨立的有執業資格的會計師審計。
  10. The theory of national audit objective is core issue of overall national audit theory, and the fundament to research in competence 、 independence 、 audit norm and audit report of national audit

    國家審計目標理論在整個國家審計理論體系中居於核心地位，它是研究國家審計的專業勝任能力、獨立性、審計規范和審計報告的基礎。
  11. A systematic examination of financial statements usually by an independent chartered accountant, with the objective of expressing an opinion on the truth and fairness with which the statements present the financial position, the results of operations and on whether the statements are drawn up in accordance with the relevant law and accounting standards

    審計是對財務報告的系統性檢查，通常由一家獨立的注冊會計師進行，目標是對財務報告是否真實公正地反映了公司的財務狀況和經營結果以及財務報告的編制是否符合相關法律與會計準則發表意見。
  12. Then presents the conclusion that we can guarantee the creditability of audit report as long as we can assure the audit independence and improve audit quality efficiently and effectively

    從而提出只有在保證審計獨立性的前提下，切實有效的提高審計質量，才能保障審計報告的可信度。
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