independent audit 中文意思是什麼

independent audit 解釋
獨立[外部]審計
  • independent : adj 1 獨立的，自主的，自治的，有主見的。2 自食其力的，收入足夠維持閉居生活的。3 願意獨立的，獨立...
  • 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）。
  1. The basic theories to be used for regulation are the public goods of independent audit, externalism, information asymmetry and the defects of audit methods. it is the defect of the system of audit trust and the current situation of accountants fraud that makes the regulation more necessary

    獨立審計的公共物品性、外部性及信息不對稱和審計方法的自身缺陷是對注冊會計師行業進行監管的理論基礎，而審計委託制度的內在缺陷和會計舞弊現象的嚴峻性，使得加強對注冊會計師行業監管尤為必要。
  2. It is assumed that the definition and model of the regular audit risks are somewhat incongruent with those of the independent audit risks under the current circumstances in china, which is likely to lead to the ignorance of management or incapability of quality control

    摘要我國目前環境下常規審計風險的定義和模型與獨立審計行為執行主體的實際風險承擔結果並不完全一致，導致了忽視獨立審計風險管理，在一定程度上存在審計質量低下的問題。
  3. In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s

    在第一章「國外審計界對舞弊行為的理論研究」中，介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果，包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵，並對美國近期發生的重大會計舞弊案件進行了剖析。
  4. Party b ' s responsibility is to issue a real and legal capital verification report pursuant to the independent audit practical affairs proclamation no. 1 - - capital verification

    乙方的責任是：按照《獨立審計實務公告第1號? ?驗資》的要求進行驗資，出具審計報告，出具真實、合法的驗資報告。
  5. Research into legal risks of fraud in independent audit in china

    我國獨立審計欺詐的法律風險探討
  6. The trustees shall cause proper accounts to be kept and arrange for an annual independent audit. the audit shall be presented to each trustee

    受託人須妥善記錄及管理帳目，並於每年供核數師審核獨立賬目，核數報告須送交每位受託人。
  7. The purpose and essentiality of studying the problem, and abroad and home research trends on independent audit in commercial bank are introduced. chapter two. capital risk management and ias in state - owned commercial bank

    第二章國有商業銀行資本風險管理與獨立審計制度資本風險是指商業銀行的資本金不能彌補各項損失和到期負債的可能性。
  8. Chapter 1 is the theoretic base of the thesis, presenting the agency problem and economic result of independent audit. independent audit is a useful tool to resolve modern enterprises agency problem. chapter 2 is an analysis of the information asymmetry, market failure, the economic grounds of regulation on market entry and the advantages and disadvantages of permit control

    論文從五個方面運用現代經濟學理論研究中國獨立審計現實問題，第一章是全文的理論基礎，提出了獨立審計是解決現代企業代理問題的有效工具的觀點，闡述了獨立審計的代理問題及經濟後果，論文第二章從獨立審計服務的信息不對稱、市場失靈分析市場準入管制經濟理由，對獨立審計獨立性和專業勝任能力提出符合我國國情具體標準。
  9. Independent audit from the viewpoint of supply and demand

    從供需角度看獨立審計質量
  10. On maintaining the independence of independent audit

    論獨立審計獨立性的保持
  11. Some thinking about independent audit criterion in china

    對我國獨立審計準則的幾點思考
  12. China ' s independent audit control pattern

    我國獨立審計監管模式選擇
  13. A discussion of independent audit objectives and the audit environment

    獨立審計目標與審計環境探討
  14. On the independent audit organization form

    論獨立審計組織形式
  15. Talk about improve quality of independent audit of registered accountant

    論提高注冊會計師獨立審計質量
  16. The economic consequence of the independent audit market access regulation

    試論獨立審計準入管制的經濟後果
  17. There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  18. At the bills committee on mass transit railway bill meeting on 6 january 2000, mr eric li suggested that the independent audit report, commissioned by mass transit railway corporation ( mtrc ) under the operating agreement, on the adequacy of operational arrangements for assessing the performance levels of the mtrc should be accepted as final and binding

    在一月六日的地下鐵路條例草案委員會會議上，李家祥議員建議由地鐵有限公司根據營運協議（主要條文摘要第15條） ，外聘核數師所作出對量度公司服務表現的機制是否充足妥當的評核報告，須視作最終及具約束力。
  19. Functions of independent audit standard in cognizance of audit responsibility

    獨立審計準則在審計責任認定中的作用
  20. In a word, only if we improve and make relevant audit environment and governance system more and more better and establish objective fair effective and efficient independent audit system can we assure the accounting information listed companies provide have an appropriate level of high quality

    總之，只有健全和完善相關的審計環境和治理機制，建立客觀、公正、高質、有效的獨立審計制度，才能為我國上市公司的會計信息把好「質量監督」關。
分享友人
分享到 Line

分享到臉書