獨立審計 的英文怎麼說

中文拼音 [dúlìshěnjì]
獨立審計 英文
external auditing
  • 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...
  • 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
  1. The basic theories to be used for regulation are the public goods of independent audit, externalism, information asymmetry and the defects of audit methods. it is the defect of the system of audit trust and the current situation of accountants fraud that makes the regulation more necessary

    獨立審計的公共物品性、外部性及信息不對稱和審計方法的自身缺陷是對注冊會計師行業進行監管的理論基礎，而審計委託制度的內在缺陷和會計舞弊現象的嚴峻性，使得加強對注冊會計師行業監管尤為必要。
  2. It is assumed that the definition and model of the regular audit risks are somewhat incongruent with those of the independent audit risks under the current circumstances in china, which is likely to lead to the ignorance of management or incapability of quality control

    摘要我國目前環境下常規審計風險的定義和模型與獨立審計行為執行主體的實際風險承擔結果並不完全一致，導致了忽視獨立審計風險管理，在一定程度上存在審計質量低下的問題。
  3. Every stage has some quality appraising monotype, and every monotype analysis its influence on relevant stage from two aspects of standard and appraisal. these monotypes jointly make up the appraising standard system of auditing quality

    每個階段都有若干質量衡量因子，每個因子都從標準和評價兩方面來分析其對該階段審計質量的影響，它們共同組成獨立審計質量衡量標準體系。
  4. Based on it, we try to establish a dynamic maintaining system of fundamental theory, this system includes three monotypes as follows : rules and regulations ( the lowest appraising standard ), professional standard ( realistic appraising standard ), society expectation ( the highest appraising standard )

    本文首先以獨立審計目標基本理論作為建立獨立審計質量衡量標準體系的理論基礎，在審計目標理論這一構建基礎上，建立一個互動的基礎理論支撐體系。該體系由三個因子所組成：法規制度、社會期望和職業標準。
  5. The charter of analysis on the sta ndards for appraising quality in auditing is the key in my paper, it analysis auditing quality of three stages during the work of auditing one by one, that is, auditing quality of preparing stage, auditing quality of performing stage, auditing quality of reporting stage

    接著進一步闡述審計質量的特徵，這些特徵體現了不同的審計質量衡量標準體系的構建思想。獨立審計質量衡量標準分析與評價是本文的核心部分，它逐一分析了獨立審計過程中三個階段的審計質量。
  6. 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。
  7. According to international accounting convention about financial derivative exchange, through strengthening internal risk control and independent auditing financial derivative instruments from the stance of risk managements, the banks can control financial derivative instruments risk efficiently

    依據衍生金融交易會計國際慣例，強化對國有商業銀行金融衍生工具的內部風險控制和從風險管理角度對衍生金融工具進行獨立審計，可有效控制衍生金融工具風險。
  8. Every one ' s opinion and compromise about much interest relation in independence audit activity can be reflected by iac

    獨立審計合約集中體現了各方對獨立審計活動的要求和為實現要求而進行的合約內容安排。
  9. In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s

    在第一章「國外審計界對舞弊行為的理論研究」中，介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果，包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵，並對美國近期發生的重大會計舞弊案件進行了剖析。
  10. 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。
  11. Mandatory disclosure and cpa auditing in china ' s securities market

    中國證券市場信息披露制度與獨立審計研究
  12. Chapter three. credit risk management and ias in state - owned commercial bank. credit risk is the possibility that borrower ca n ' t give back the loan to bank abiding by contracts

    第三章國有商業銀行信貸風險管理與獨立審計制度信貸風險是指借款人不能按約償還貸款的可能性。
  13. Previous research regarding whether the announcements of qualified audit opinions impact stock returns is inconclusive. with event study methodology, this paper examines the effect of qualified audit opinions on stock returns in china

    審計意見是注冊會計師完成審計工作的最終成果，我國的獨立審計準則將審計意見分為無保留意見、保留意見、否定意見和拒絕表示意見四種。
  14. Research into legal risks of fraud in independent audit in china

    我國獨立審計欺詐的法律風險探討
  15. 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。
  16. The purpose and essentiality of studying the problem, and abroad and home research trends on independent audit in commercial bank are introduced. chapter two. capital risk management and ias in state - owned commercial bank

    第二章國有商業銀行資本風險管理與獨立審計制度資本風險是指商業銀行的資本金不能彌補各項損失和到期負債的可能性。
  17. Independence also requires a five - year " cooling - off " period for former employees of the listed company, or of its independent auditor ; for former employees of any company whose compensation committee includes an officer of the listed company ; and for immediate family members of the above

    獨立性還要求上市公司的前雇員、獨立審計師和報酬委員會的成員及其直系親屬擔任公司獨立董事時，應當具有5年「冷卻期」 。
  18. So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided

    本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。
  19. The new regulation authorizes the independent directors to recruit or dismiss accounting companies, submit proposals to assemble shareholder meetings, invite independent auditors, and offer independent financial reports

    新的規定授予獨立董事提交召集股東大會、聘請或解聘會計師事務所、聘請獨立審計員和審議獨立財務報表議案的權利。
  20. With the development and progress in social economy, politics and technology, modern audit function has greatly expanded in the fields of independent auditing, government auditing and internal auditing

    隨著社會經濟、政治和科技的發展，現代審計功能在獨立審計、國家審計和內部審計領域都有極大的拓展。
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