audit engagement 中文意思是什麼

audit engagement 解釋
審計聘函，審計聘約
  • 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）。
  • engagement : n. 1. 約會，約定；約束，契約；預約。2. 婚約。3. 僱用，聘用期；職業。4. 義務；〈pl. 〉債務。5. 【軍事】戰斗。6. 【機械工程】接合，咬合。
  1. Investor groups, corporate representatives and the frc should develop good practices for shareholder engagement on auditor appointment and re - appointments and should consider the option of having a shareholder vote on audit committee reports

    投資者、企業的法人代表以及英國財務報告理事會都應該在選擇或更換審計事務所方面起到典範作用，應該允許股東對審計委員會的審計報告擁有表決權。
  2. Although both preparing and auditing financial statements need to apply the concepts of materiality, the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures. because, the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements, but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement

    財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用於過濾篩選不重要的會計數據，以節約信息生產成本，並增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，並有效率且有效果地完成審計任務。
  3. 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。
  4. 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。
  5. To develop and implement policy on the engagement of external auditors to supply non - audit services

    就外聘核數師提供非核數服務制定政策，並予以執行；
  6. Thirdly, the china evidence finds that audit fee discounting happen not on the initial engagement but on the auditee and the auditor in the different region

    3 、事務所在初次簽約時的審計收費並不存在價格折扣，但在異地審計時審計收費則存在著價格折扣。
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