annual audit 中文意思是什麼
annual audit
解釋
年度查帳, 年度審核-
Meizhou company and its susidiaries should pay the interest to the company before annual june, which should not be less than 90 % of its profit after - tax recorded by profit ( loss ) list based on audit report of annual perfomance of meizhou company and its susidiaries
該公司收到梅州公司和該公司其它附屬公司支付的股息，在扣除維持該公司運作必要費用的預備款后，應全部用於向甲乙丙三方按其對該公司的貸款和持股比率，相應的歸還股東貸款、支付利息（如適用）及派發股息。 -
The trustees shall cause proper accounts to be kept and arrange for an annual independent audit. the audit shall be presented to each trustee
受託人須妥善記錄及管理帳目，並於每年供核數師審核獨立賬目，核數報告須送交每位受託人。 -
Process company licenses application, renewal, extension and annual audit
負責公司工商證照的申請，更新，延期及年審。 -
During audit committee meetings ， the audit committee will consider management ' s annual / periodic fraud risk assessment process, specifically including consideration of the potential for management override of controls or other inappropriate influences over the financial reporting process
審計委員會將在季度會議上審議管理層開展的欺詐風險評估過程，尤其必須關注在財務報告過程中管理層是否發生超權行為或施加其它不當影響。 -
Accounts : provide account service according to chinese accountant rules, edit expense list, also provide consulting for financial policy, standard financial calculation, rational tax declare, annual audit and tax liquidation
代理記賬：根據中國會計準則或特定要求進行代理記賬、編制費用支出表；並提供有關經營過程中可能遇到的財稅政策咨詢、財務規范核算指導、稅賦合理化咨詢；代理代表機構年終審計及稅務匯算清繳。 -
In 2001, chinese listed companies were required to disclose their audit fees in annual reports for the fist time
我國從2001年開始要求上市公司將審計收費信息在年報中進行披露。 -
Till now, studies on audit fees in china securities market are rarely few and most of all are normative research. a series of empirical research, which are carried on to study the problem of audit fees in chinese securities market, will not only help investors understand annual report, but also offer empirical evidence for the supervision department to make supervision measures
對我國上市公司的年報審計收費問題進行一系列實證研究，必將為廣大投資者正確解讀審計收費信息提供幫助，從而幫助他們從上市公司的年報中獲得更多對投資決策有用的信息，也可以為證券監管部門制定相關監管措施提供依據。 -
Some foreign literatures use the samples of our capital market, but the data is before 2000. however, there is something new after 2000. there are fewer national literatures investigating the timeliness of the annual announcements. after the comparisons and estimations of the foreign and national literatures, our sample consists of announcements between 1997 and 2004 and we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements and the interaction effect between them. the sample consist the announcements after 2000 and we consider our special background too, so it is more applicable to the chinese environment
本文研究發現在審計意見相同的情況下，有負的未預期盈餘的公司比有正的未預期盈餘的公司公布年報的時間要晚;而在未預期盈餘的性質相同的情況下，沒有得到標準審計報告的公司比得到標準審計報告的公司公布年報的時間要晚;而且不僅未預期盈餘的方向會影響公司公布年報的時間，未預期盈餘的大小也會影響公司公布年報的時間;未預期盈餘和審計意見的類型存在相關關系;公司的股權性質也會影響公司公布年報的時間。 -
The article defines the audit report ' s authenticity, accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence, gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement, cpa is liable for ordinary negligence ; when it exists in annual report, cpa is liable for gross negligence, these negligence are inferred by law
由於對注冊會計師的過錯也存在不同看法，本部分根據其職業特點，對其過錯的含義重新界定。根據審計報告所出現的披露文件的影響范圍不同，對注冊會計師承擔責任的過錯程度及舉證進行區分，出現在招股說明書與上市報告書中時，注冊會計師承擔普通過失責任，出現在年度報告中時，承擔重大過失責任，且都由法律推定過失存在，但如果要想讓注冊會計師承擔故意責任時，原告需負舉證責任。 -
Authorized by qa director, this position is responsible for plant validation system maintenance and improvement, calibration system maintenance and improvement, annual vendor audit and new vendor development audit, communicate the quality issue and follow - up supplier car to push supplier improving material quality. and also in change of organizing the leading internal audit
在qa總監的授權下，主要負責公司現有驗證系統的維護和改進工作，負責公司現有校驗系統的維護和改進，負責供應商的年度審核和新供應商開發的審核，和供應商溝通質量問題並跟進供應商進行質量改進.並組織內部審核工作 -
Routine audit : to insure the effective implementation of internal control system in our company, in every years end, the audit unit should draw up annual audit program based on the properties of top 7 cycles, the occurrence frequency of companys transactions and the operations of practices such as the complexity and easiness of operations, and carry out according to this plan
：例行性稽核：為確保公司內部控制制度之有效實行，稽核單位於每年年底，依據七大循環之特性及公司交易發生之頻率及作業之繁易等實務之運作，擬定年度稽核計劃，並依計劃執行之。 -
Is carried out under the terms of the audit ordinance, which provides for the appointment, tenure of office, duties and powers of the director of audit, for the submission of annual
是根據《核數條例》的條文執行。條文規定審計署署長的任命、任期、職責及權力，並規定庫務署署長須將各項周年 -
Participate in set down annual audit plan
參與制定公司內部年度審計計劃。 -
Remind clubs of the annual audit
提醒扶輪社做年度稽核。 -
Responsible for the push and completion of annual audit plan in time
公司年度內審工作的推進和按時完成。 -
The financial position of the eciis is subject to an independent annual audit. its audited accounts will be available for public inspection
無力償債計劃的財政狀況每年必須經獨立審計，經審計的帳目將可供公眾人士查閱。 -
Together they approve the annual audit plan prepared by the iad, meet regularly with the division and receive reports on the progress and results of its work
預期各運作部門將於2004年首季完成整個風險評估程序，然後由內部審核處進行檢討及整合。 -
From march 16 to march 18, 2004, dr. yanru zeng worked as an auditor on changhua forest farm fm annual audit 2004, which was organized by smartwood, an fsc accredited certifier
2004年3月16 - 19日，曾燕如作為審核員參加了由smartwood組織的臨安昌化林場森林經營管理04年年審。 -
Income may be used to meet the operating expenses of the trust fund which must be reviewed prior to expenditure by the executive committee of the council and subject to annual audit
（丙）收益必須用作信託基金的管理開支，是項支出（在使用之前）須經本會執行委員會審核，並經每年核數； -
Income may be used to meet the operating expenses of the trust fund which must be reviewed ( prior to expenditure ) by the executive committee of the council and subject to annual audit
（丙）收益必須用作信託基金的管理開支，是項支出（在使用之前）須經本會執行委員會審核，並經每年核數；
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