auditor rotation 中文意思是什麼
auditor rotation
解釋
審計師輪換-
Later, china securities regulatory commission and ministry of finance promulgated the regulation on the auditor rotation of the cpas having the qualification of auditing securities and futures, in which signature cpa is asked to keep auditing a certain company at most five years
隨后，中國證監會、財政部頒布了《關于證券期貨審計業務簽字注冊會計師定期輪換的規定》 ，也要求簽字注冊會計師連續為某一相關機構提供審計服務，不得超過五年。 -
Secondly, the concept of mandatory rotation is defined, including mandatory rotation of registered public accounting firms and audit partner rotation. we think that the tenure, during which cpa firms, audit partner rotation can audit the financial report of a certain company, is confined within necessary limits by mandatory rotation finally, auditor independence and the character of economy are explained
其次，筆者界定了強制輪換的概念，認為強制輪換是對一家會計師事務所、審計合伙人或復核合伙人可以審計某特定公司財務報告的任期做出的限制，包括會計師事務所強制輪換、審計合伙人或復核合伙人強制輪換兩種形式。
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