audit client 中文意思是什麼

audit client 解釋
審核委託方
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  • client : n 1 訴訟[辯護]委託人；顧客，客人。2 〈古羅馬〉（依附貴族的）門客；受保護者，依附他人者。3 附庸國...
  1. Is the client empowered to perform audit checks within the testing laboratory

    是否容許客戶實地突擊檢查實驗室的工作
  2. Audit quality is denoted as united probability, which lies on auditor finding, reporting or disclosing the special violating behavior in accounting information of audited client

    審計質量可表述為審計師發現被審計單位會計系統中某一特定違約行為並對己經發現的違約行為進行報告或者披露的聯合概率。
  3. The client size is the most important factor of the determinants of audit fees. but the auditee risk is n ' t significantly influencing audit fees. we find that the coefficient on the variables capturing the auditee risk except for " lem " is insignificant

    另外我們還發現，上市公司風險因素對審計收費的影響並不顯著，反映風險因素的四個虛擬變量只有基於避虧動機的盈餘管理虛擬變量與審計收費顯著相關，說明我國現階段的審計收費中並不存在風險溢價。
  4. The client side : the law and regulation ( the authorize and restriction ) ; the organization ( the strategic planning and preparation working ) ; the management ( clear object, audit mechanisms and performance evaluation )

    業主面：包括法制面有關法令授權與限制。組織面前置作業與策略性的規劃。管理面明確的達成目標、監督機制、績效評估與承包團隊之能力與實績。
  5. I investigate the impact of auditor ' s litigation cost on audit effort when the auditor screens the client risks before the acceptance of audit engagement

    因此，會計師如何以有效的策略管理其相關之訴訟風險，成為一項重要的研究議題。
  6. The existence of economic incentives reduces the auditor ’ s negotiated strength in front of the audit client. when the audit client ’ s importance increases, that is to say the auditor ’ s negotiated strength improves, the auditor as a rational economic man is likely to pursue his benefit extremely farther, sacrificing the auditing quality ? ? reporting favorably to more important client

    經濟依賴性的存在降低了審計師在審計客戶面前的談判力，當審計客戶的重要性增大時，即增強了審計客戶的談判力，作為理性經濟人的審計師極有可能追求自己利益的最大化而犧牲審計質量? ?出具有利於重要客戶的審計意見。
  7. Reconsideration of the reform of audit client ' s system

    審計委託人制度改革的重新思考
  8. The innovations : 1 、 research method, the use of empirical research method for the empirical relationship between the audit client ’ s importance and the

    本文的創新之處: 1 、研究方法，採用實證研究方法檢驗審計客戶重要性與審計質量的實證關系。
  9. This research is based on the investigation of present situation on chinese auditing quality, and examines the empirical relationship between the audit client ’ s importance and auditing quality

    本文在對中國審計質量現狀調查的基礎上，研究審計客戶重要性與審計質量的實證關系。
  10. Beyond these prohibitions, a registered public accounting firm may engage in any non - auditing service ( including tax services ) for an audit client only if the such service is approved in advance by the client ' s audit committee

    除上述事項之外，備案登記的注冊會計師事務所只有在事先徵得審計客戶的審計委員會同意方可進行非審計業務（包括稅務服務） 。
  11. A substantial majority of respondents ( 82 % ) thought that communication between the auditor and those charged with governance of the audit client relating to significant facts and matters that bear upon the auditors ' objectivity and independence is working effectively

    的被調查者認為審計人員與其審計客戶就那些關乎審計客觀性、獨立性，且與公司治理目標有關的重大事項的溝通越來越有效。
  12. This thesis reveals that only to reform the current auditing relation and make the government stand for the public interests as the client, the auditing system ' s real fairness and objectiveness can be achieved, thereupon the independent audit entity can achieve a real independent position

    只有變革現行的審計關系，以代表公眾利益的政府作為委託人，才能做到公正客觀、不存私心，使獨立審計主體真正獨立。
  13. Secondly, the determinants of audit fees in china audit market are client size ; the number of subsidiaries ; account receivables / total assets and the location of accounting firm

    2 、影響審計收費的因素有上市公司的規模、上市公司附屬子公司家數、應收款項占總資產的比例以及事務所所在地。
  14. You also want to create some additional code to use the other header values to alert portlets that they should not perform operations that are not available to client managers and to allow audit logging of the real user s credentials

    您還希望創建一些附加代碼，以使用其他頭信息值來警告portlet不應當執行那些不可供客戶機管理人員使用的操作，並允許審核實際用戶的憑證記錄。
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