auditor accountant 中文意思是什麼

auditor accountant 解釋
審計會計師
  • auditor : n. 1. 會計檢查官，查賬員，審計員。2. 聽者。3. 〈美國〉旁聽生。
  • accountant : n. 會計員，賬房，出納。 accountant general 會計主任。 a chartered accountant 會計師。
  1. The chief accountant have to answer a mass of query from the auditor

    總會計師必須回答審計員們提出的眾多問題。
  2. In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice

    為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。
  3. Professor michael firth started his career as an accountant with poulsom co, a firm of chartered accountants. subsequently he worked as an auditor for whinney murray ernst and young and as an investment analyst at phillips and drew ubs phillips and drew

    Michael firth教授于poulsom co任職會計師，作為其事業的起步，隨後分別加入安永會計事務所擔任核數師及於英國的投資公司phillips and drew任投資分析員。
  4. In january 1984, the malaysian government set up a three - man committee of enquiry, consisting of the country s auditor - general, mr noordin, an accountant and a lawyer, to conduct a thorough investigation

    馬來西亞政府旋即委派核數總長諾丁加上一名專業會計師和一名律師組成三人委員會，作出全面調查，時為1984年1月。
  5. The third chapter focuses on the auditing relationships derived from different principal - agent relationships, i think that there ' re 3 different levels of auditing relationships in modern enterprise, the bottom level is the auditing relationship : manager as auditreceiver, accountant as auditee, cpa as auditor, and this auditing relationship is derived from the principal - agent relationship between manager and accountant

    在該部分，首先回顧了審計關系的發展變化，然後分析現代企業組織結構下的審計關系：現代企業內部包含了三層委託代理關系，即：一、經理? ?員工之間的委託代理關系；二、董事會? ?經理之間的委託代理關系；三、股東大會? ?董事會之間的委託代理關系。
  6. In china, recently unceasing accountant forgeries are likely largely related to the frequent changing of auditor, on the one hand, some listed company, achieved the aim to purchasing auditing results 、 concealing forged financial information, by frequent changing its auditing office

    注冊會計師可以通過會計信息調整、出具非標準的審計意見、解除審計合約等形式發揮自己的功能。其中審計合約的解除，審計師的變更是否會提高審計質量便是本文關注的問題。
  7. A bargain. by carcass of william wilkinson, auditor and accountant, lately deceased, three pounds thirteen and six

    今有新近逝世的威廉威爾金森審計員兼會計師的屍體一具，廉價處理，三鎊十三先令六便士。
分享友人
分享到 Line

分享到臉書