isb 中文意思是什麼
isb
解釋
國際生物氣象學會-
After the security act of 1933 & the security exchange act of 1934, all kinds of acts & regulations concerned audit independence began taking shape. many organizations such as sec, aicpa, isb and asb are making great efforts to set up regulations about audit independence and the series activities reached the summit after enron ' s failure. sabanes - oxley act of 2002 is a epoch - making lawful literat ure, which establishes the bases for the future lawful construction
因此，自美國1933年《證券法》和1934年《證券交易法》面世以來，各種有關獨立性的法律法規紛紛出籠，在美國， sec 、 aicpa 、 ise及asb等諸多機構均致力於審計獨立性相關的法律法規建設，這一系列立法活動在安然事件后達到頂峰， 《 2002年薩賓納斯-奧克斯利法案》是一劃時代的法律文獻，它為美國審計獨立性相關的法律法規的未來制定奠定了基礎。 -
As far as the independence definition is concerned, this paper adopted the definition in the literature ( exposure draft : a conceptual framework for auditor independence ) issued by isb at nov 2000, whose purpose is to keep unanimous with the following definition of independence risk. as for the independence classification, i am inclined to agree with theory suggested by higins whose opinion is to classify independence into practical independence & appearance independence
在審計獨立性的定義方面，本文採用了isb在2000年11月「審計人員獨立性概念框架披露草案」中的定義，以期與下文所涉及到的獨立性風險定義相一致；而在審計獨立性劃分方面，筆者則趨向於1962年的希氏理論，即它可以劃分為實質上的獨立性和形式上的獨立性。 -
The generous general ' s xnx genuine genius isb in haking generators
位慷慨將軍的? ?正天才在於製造發電機
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