auditor 中文意思是什麼

auditor 解釋
n. 名詞 1. 會計檢查官，查賬員，審計員。
2. 聽者。
3. 〈美國〉旁聽生。

  1. On each of the test machines, we need to add a single user account and give it administrator privileges ; we call the username " auditor " and give it a password " angelus. " this is the only action that needs to be manually performed at each machine

    在每臺測試機器上，我們都需要添加一個用戶帳戶並賦予它管理員特權；我們將用戶名命名為「 auditor 」並賦予它密碼「 angelus 」 。這是每臺機器上需要手工執行的唯一操作。
  2. The auditor examines the accounts of all county officers and departments.

    審計員查對所有縣官員及各部門的帳目。
  3. For this reason hegglund liked clyde, almost from the very first, sensing in him perhaps a pleased and willing auditor.

    因為赫格倫幾乎一開頭就喜歡克萊德，認為他也許是個甘心情願樂于聽他吹牛的對象。
  4. The auditor can have three types of reports

    審計師可以有以下三種類型的報告。
  5. A glance at the king after this discreet and subtle exordium, assured villefort of the benignity of his august auditor, and he went on : -

    講完了這一段謹慎而又巧妙的開場白之後，維爾福向國王瞥了一眼，看到了他那威嚴的聽者面露慈祥，這才放下心來。
  6. By analyzing the model and clarifying the behavior character of the owner, the conclusion of paper is : if the firm owner could and should monitor the auditor, then there must be a auditing contract which could prevent the manager and the auditor become collusive and skulked

    最終得到的模型結論是：若所有者能夠保證一定程度的核查力度，那麼總會有適當的審計合約能夠保證不會出現共謀，並且有效的激勵經理人和審計師努力工作誠實報告。
  7. Adopting rational agent characteristic could add the auditor into corporate contract to educing optimum solution ; opening out the auditor incentive factors in auditing demand theory and the monitor mechanism of auditing. a multi - agent corporate model including the firm owner, the manager and the auditor of the corporate is analyzed in the paper, the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor, and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree, punishment of auditor and the auditor risk. adapting the model from a single term to serial terms, and adding the non - monetary utility of auditor - - - reputation into the model ; describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs

    論文採用所有者經理人審計師多代理人模型為基礎進行分析，主要成果是：得出能夠防止共謀和不努力工作的模型最優解集合；通過因素分析闡明審計師工作努力程度與所有者監控力度之間的直接關系，以及審計合約最優解的行為策略組合及其制定順序；引申分析所有者監控力度與審計風險、審計師懲罰力度之間的關系；成功的將模型從單一期間擴展到多期間情況，並且將審計師聲譽等非現金收入形式的效用影響加入到模型當中；通過分析審計實務中的所有者行為特徵說明所有者對審計師工作實施監控的必要性，以及實現該監控所需的條件。
  8. A group of 19 chinese participants have completed a haccp auditor training program at the guelph food technology center gftc and returned to china on feb. 8, 2005. this training was another training activity under the small farmers adapting to global market project sfagm

    2005年1月4日2月8日，來自國家質檢總局農業部衛生部食品藥品管理局及商務部系統共19人參加了在加拿大圭爾夫食品技術中心gftc舉行的haccp審核員培訓。
  9. Various director, product engineers banker of stylist of the member that include researcher, organizer, software, biologist, investment, jurisconsult, auditor, of all kinds professional adviser, enterprise official of division, government, director and literary show organizer are waited a moment

    包括研究人員、策劃人員、軟體設計師、生物學家、投資銀行家、法學家、審計師、各類專業顧問、企業各級主管、產品策劃師、政府公務員、導演及文藝演出組織者等等。
  10. The party consisted of an officer of the suite, bagrations private adjutant, zherkov, an orderly officer, the staff - officer on duty, riding a beautiful horse of english breed, and a civilian official, the auditor, who had asked to be present from curiosity to see the battle

    跟隨巴格拉季翁公爵身後的有下列人員：侍從武官公爵的私人副官熱爾科夫傳令軍官騎一匹英國式的短尾良駒的值日校官一名文官檢察官。此人出於好奇而請求參戰，奔赴前線。
  11. After incorporating the auditor ' s screening decision, i believe some prior arguments on auditor ' s behavior that are based on the positive relation between the auditor litigation and the audit effort involved might need to be reappraised under certain circumstances

    換言之，過去與會計師法律責任相關之研究的重要論述，在某些特定情況下，可能應適度地予以保留。
  12. In recent years there were a series of auditing cases, which sounded the tocsin for the auditor of our country

    尤其是近些年來，一系列審計案件的接踵而至，更為我國的注冊會計師敲響了警鐘。
  13. Is it due to the decline of auditing quality, or providing nonstandard uncensored auditing opinion to change the auditor ? is the changing of auditor will influence the auditing quality ? if it is true, what is the potential explanation ? for the attention of above - mentioned problem, this thesis attempt to test some samples of auditor changing in chinese stock market, to find the underlying signification of the changing auditor event, and the effect on the auditing quality

    出於對上述問題的關注，本文試圖對我國證券市場中的若干審計師變更樣本進行檢驗，以便發現審計師變更事件的潛在含義，以及其是否對審計質量產生影響。本文以盈餘管理為橋梁，通過2001 - 2004年度上海a股數據檢驗審計師變更與審計質量的相關性問題。最後得出的結論是審計師變更能在一定程度上會影響審計質量。
  14. Care should be taken because the behaviour of the auditor could affect the attitude of the person being interviewed and an insensitive approach could lead to an unco - operative and defensive reaction

    不過審計人員應當注意，他們的行為可能會影響面談人員的態度，有時不恰當的方法會引起非正常的或防禦型的反應。
  15. A nervous taxpayer was unhappily conversing with the irs tax auditor who had come to review his records

    一個神色緊張的納稅人正悶悶不樂地與前來查帳的稅務審計員交談著。
  16. After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it

    通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。
  17. The act became effective on 9 may 2004 and a five member selection committee was formed by the government on the same day. the committee comprised : a supreme court appellate division judge, a high court division judge, chairman, public service commission, comptroller and auditor general and the last retired cabinet secretary

    有關法令於2004年5月9日生效，政府亦在同日成立一個五人遴選委員會，成員包括： （ 1 ）最高法院上訴法庭法官、 （ 2 ）高等法院法官、 （ 3 ）公務員用委員會主席、 （ 4 ）總審計及核數長，和（ 5 ）上屆內閣部長。
  18. However, information from a comprehensive risk management process, including the identification of management and board concerns, can assist the internal auditor in planning audit activities

    但是，來自綜合性風險管理過程的信息（包括對管理層和董事會所關心問題的確認）有助於內部審計師計劃審計工作。
  19. Bank bumiputra malaysia berhad bbmb, suspecting its hong kong subsidiary, bumiputra malaysia finance limited bmfl, of having improperly approved loans, initiates an internal investigation and sends an internal auditor to hong kong to inspect the bmfl books

    馬來西亞國營裕民銀行裕民銀行懷疑其附屬公司裕民財務有限公司裕民財務在港批核貸款的程序出現問題，開始進行內部調查，委派內部核數師到港查核賬目。
  20. With this half of the deal in hand, mr ban could then promise the un ' s paymasters, principally america, beefed - up internal oversight as well as the appointment of an outside auditor

    在掌控半邊江山的情況下，潘基文會允許聯合國出稅國（主要是美國）來加強國內勘查和外境審計。
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