account receivable program 中文意思是什麼
account receivable program
解釋
收帳程序- account : n 1 計算；賬；賬目；賬戶；計算書，賬單；報告書，報表。2 說明，解釋；記事，故事。3 理由，原因。4 ...
- receivable : adj 應收的，該接收的，該接受的；可信的。 bills receivable 應收票據（opp bills payable）。n 〈pl ...
- program : 按遺傳密碼工作
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In the case analysis part, this paper analyzed the wrong behaviors of zhong tian qin office in the standard of audit standard, the author found that the zhong tian qin office disobeyed the requirements of audit standard to account receivable inquiring program, analysis checking program, etc. thirdly, this paper disclosed the reasons of low audit quality all - sided from three aspects, one is the audit requirements of listed company, the other is the audit supplying of the cpa circle, another is the imperfectness of the cpa audit quality supervision
其次，本文通過對我國審計監管部門近年所查處和披露的cpa審計質量問題進行了分析，揭示了我國cpa審計質量的現狀，並以獨立審計準則為準繩，分析了「中天勤」事務所在「銀廣夏」審計項目中的違規行為，研究發現中天勤違反了獨立審計準則對應收賬款函證程序、審計工作底稿復核程序、分析性復核程序等的要求。接著，本文通過cpa審計服務市場中上市公司高質量的審計需求不足、 cpa行業高質量的供給失效及cpa審計質量監管體系的不完善三方面探討了我國cpa審計質量低下的原因。
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