謀會計師 的英文怎麼說
中文拼音 [móukuàijìshī]
謀會計師
英文
morris county office-
By analyzing the model and clarifying the behavior character of the owner, the conclusion of paper is : if the firm owner could and should monitor the auditor, then there must be a auditing contract which could prevent the manager and the auditor become collusive and skulked
最終得到的模型結論是：若所有者能夠保證一定程度的核查力度，那麼總會有適當的審計合約能夠保證不會出現共謀，並且有效的激勵經理人和審計師努力工作誠實報告。Based on the analysis, it is concluded that the congruous contract between the managers and the manipulative stockholders, shielding of the cpas, the banks and the local government, the passive supervision of the government and the defective corporate governing framework set off accounting fraud of listed companies. at last, it introduces six countermeasures which concern law, regulation, institution building and political institution reform
本文得出結論:大股東與經營者的和謀、注冊會計師（會計師事務所） 、銀行和地方政府對上市公司舞弊者舞弊行為的包庇、政府監管部門的消極監管和上市公司治理結構的缺陷是引發上市公司會計舞弊問題的根本原因，並據此從法律、法規、制度建設、政治體制改革等六個方面提出了治理上市公司會計舞弊的相關建議。Those crafty people always like to " bite " master laughs or harm others with tricks, so they will become snakes. even when they become humans again, they are still poisonous
那些很有計謀的人，一動就咬人師父笑，常常用計害人，死後就會變成蛇，即使以後再變成人，還是有毒氣。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。Such " scholar monks " now must engage in income - generating activities, at least part of the time, and some experts are concerned that, as a result, fewer monks will be qualified to serve as teachers in the future
這些「學者僧侶」現在不得不自行謀生，至少需要用部份時間維持生計。一些專家擔心，將來有資格擔任師資的僧侶人數會因此減少。A former resident engineer was charged for allegedly accepting advantages, including free trips and nightclub entertainment, in connection with a piling scam at a residential building project at tung chung station
廉政公署落案起訴一名前任駐地盤工程師，指他涉嫌在監督東涌站發展計劃第二期四號地盤打樁工程期間，收受承建商提供免費旅遊及夜總會消遣等利益及串謀詐騙。A former resident engineer was jailed for three years and nine months for accepting advantages including free trips and nightclub entertainment in connection with a defective pile at a residential building project near tung chung station
一名前任駐地盤工程師，在監督東涌站發展計劃打樁工程時，收受承建商提供免費旅遊及夜總會消遣等利益，及串謀詐騙參與隱瞞有樁柱出現問題，被判入獄三年九個月。This thesis bases on the theory of economic and characteristic of supply and demand brought into my dissertation. the author uses supply and demand as a main thread through the thesis. firstly, writer expatiate the basic auditing collusion problem in which the main body of auditing collusion is classified the demand body and supply body. secondly, three taches of auditing collusion are analysed which include mechanisms of demand, supply, coupling. among these mechanisms, the demand of auditing collusion is inducement. auditing collusion supply leads the likelihood of collusion. coupling mechanism place a premium on collusion finally. three taches act each other and structure auditing collusion operation mechanism. finally, the thesis brings forth the integration govern system that includes fathering auditing collusion demand facets, ruling auditing collusion provider, improving exterior environment. if want to harness auditing collusion, we must pay attention to harmonizing of three aspects
筆者首先闡述了審計合謀的基礎性問題，並把審計合謀的主體按需求、供給兩個層面進行分析；其次分析了審計合謀內在運行機理所包括的三個環節：審計合謀的需求機理、審計合謀的供給機理、審計合謀需求與供給的耦合與互動機理，其中，審計合謀需求是誘因，審計合謀供給導致可能，而耦合與互動則最終引發合謀，三個環節相互作用，互為促動，共同構成審計合謀運行的內在機理因子；最後提出注冊會計師審計合謀的綜合防範體系，它由審計合謀需求方的治理、審計合謀供給方的規制和外部環境的改善三個環節構造而成，並且審計合謀的治理講求供、需及外部環境的相關治理措施的協調配合，偏廢某一方面，都很難達到滿意治理效果，審計合謀需求方的治理是基礎、審計合謀供給方的規制是重點，外部支撐環境的改善是關鍵。分享友人