獨立會計師 的英文怎麼說

中文拼音 [dúlìkuàijìshī]
獨立會計師 英文
independence accountant
  • 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...
  • 會 : 會構詞成分
  • 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. On cpa ' s occupational environment and its independence

    論執業環境與注冊會計師獨立性
  2. 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。
  3. 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。
  4. 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。
  5. Independent accountants audit the company annually

    獨立會計師每年審計公司賬目。
  6. In 2000, with the active promotion of chief arthur levitt, sec launched a spectacular campaign towards the revision of independence rules, which leaded to a war between non - audit services and the independence of cpa - the fuse of " independence war "

    2000年，美國證券交易委員會（ sec ）在其主席阿瑟?利維特（ arthurlevitt ）的極力推動下，開展了一場聲勢浩大的獨立性規則修訂運動，從而點燃了非審計服務與注冊會計師獨立性的大論戰? ? 「獨立戰爭」的導火索。
  7. 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。
  8. 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。
  9. The book is kept by a freelance accountant

    由獨立會計師進行計帳。
  10. The only statutory body governing all certified public accountants practicing in hong kong. we are also bound by the hkicpa ethical standards which emphasize an auditors independence and his duty to keep client information strictly confidential

    本公司的工作，完全遵照香港會計師公會訂下的有關專業守則會計及審核標準，維持核數師的專業獨立地位及為客戶嚴守秘密。
  11. 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。
  12. 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。
  13. Financial statement users call upon certified public accountants to provide an independent check on whether a company ' s financial statements are free from of material misstatement

    財務報表的使用者需要注冊會計師提供獨立公正的審計查核，以確信企業所編制的財務報表沒有重大的錯報或漏報。
  14. 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」 。
  15. 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。
  16. 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。
  17. There are several types of system of regulation, namely, self - discipline, government interference and independence regulation, and each has its own advantages and disadvantages

    注冊會計師行業監管體制有行業自律型、政府干預型、獨立型幾種，各種監管體制都各有其優缺點，並無絕對優劣之分。
  18. Talk about improve quality of independent audit of registered accountant

    論提高注冊會計師獨立審計質量
  19. There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  20. I hope that those who are competent in undertaking the duties of directors, including serving or retired professionals such as accountants and lawyers, can come forward to serve as independent non - executive directors of companies. this will help to contribute to the enhancement of corporate governance standards in hong kong and thus further strengthen hong kong s status as an international financial centre

    董事對提升企業管治水平相當重要，我希望能夠勝任董事職務的人士，包括現職或退休的專業人士，如會計師、律師等，可以積極考慮擔任公司的獨立非執行董事，為提升企業管治水平出一分力，從而進一步鞏固香港作為國際金融中心的地位。
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