quality auditor 中文意思是什麼
quality auditor
解釋
品質監查者-
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。 -
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。 -
She is an internal auditor for iso 9000 quality systems, an associate of the cpa australia, and a member of the hong kong institute of human resources management
鄭小姐現為合資格的iso 9000內部審核員澳洲會計師公會會員及香港人力資源管理學會會員。 -
Audit quality is denoted as united probability, which lies on auditor finding, reporting or disclosing the special violating behavior in accounting information of audited client
審計質量可表述為審計師發現被審計單位會計系統中某一特定違約行為並對己經發現的違約行為進行報告或者披露的聯合概率。 -
Independence audit contract ( iac ) is the contract which aim lies in standardizing relation of every one independence audit activity. by auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, the aims of privy c to make use of independence audit work : affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. so requirement that harmonizing conflict of interest which three - part product in independence audit activity come into being. idiographic representations are defining aim of independence audit activity, thereout solicitation liability definitude and carve up, audit quality weigh and standard question. everyone independence auditor diathesis request etc. significance of iac is to provide game of flat roof, where the two parties can negotiatio n treat at freedom to help harmonize above contradiction or conflict of interest
獨立審計合約是規范獨立審計活動各參與方相互之間關系的合約，各參與人利用獨立審計工作活動的目的，在於通過獨立審計人員對企業會計信息真實、公允性鑒證，以確認及解除受託經濟責任或消除投資者與經營者之間的信息不對稱，這兩種目的都使獨立審計涉及到委託人與經營者及前兩者與獨立審計人員之間利益協調關系，因此，產生了規范三者間圍繞獨立審計活動而引發的利益沖突的協調需求，具體表現為審計目標的界定與實現和由此引發的責任界定與劃分、審計質量的衡量及標準問題、各方對審計人員素質的要求等。 -
This empirical result support for the auditor ’ s civil liablity realization ; whereas the big cpa firms have high auditing quality, it should support and restrict the mergence of the cpa firms, reduce the malignant competition and develop the audit market environment at present to benign direction
這一實證結果為審計師民事責任的落實提供了經驗上的支持;鑒于大規模事務所有較高的審計質量，應支持和規范事務所的合併，減少事務所惡性競爭，促使目前審計市場環境向良性方向發展。 -
In order to guarantee quality of the audit service, we should pay more attention to auditor ' s training
為了保證交易的質量，應該重視對人才的培訓和教育。 -
The former rests auditor capability, audit procedure, audit sampling and audit devotion ; the latter rests with audit independence. audit quality results from joint operation of these factors
前者取決于審計師的執業能力、審計程序、審計取樣以及審計投入等因素；後者是由審計師的獨立性決定的，審計質量是這些因素共同作用的結果。 -
It owns a qc team with 6 - sigma, cnba registered auditor and irca chief auditor as the core, and a quality assurance system with 25 control points
擁有一支由六西格瑪、 cnba注冊審核員、英國irca主任審核員為核心的品管團隊， 25道控制點的品質保障體系。 -
To confirm the three hypotheses in empirical study, this article selects all listing company and their auditors in china ' s stock market from 1996 - 1999 as the sample of the study. depending on univariate tests, multivariate tests, audit quality differentiation analysis, logistic analysis before auditor changes and regression analysis after auditor changes, this article tests the three hypotheses one by one. finally, according to normative study and positive study about audit quality of listing company, it puts forward practical methods to improve and guarantee the audit quality of listing companies under the comprehensive control system
為驗證所提出的三個實證研究假設，本文選擇中國股市1996年至1999年的所有上市公司及其主審事務所為研究樣本，通過對審計質量的單變量和多變量年度分析、對審計質量級差的單變量和多變量分析，以及對審計師變更前的邏輯斯蒂分析和審計師變更后的多元回歸分析，逐一驗證了上述假設；最後，根據上市公司審計質量的規范分析和實證研究結果，在構建上市公司審計質量全面控制系統的基礎上，提出了提升上市公司審計質量的具體措施。 -
The existence of economic incentives reduces the auditor ’ s negotiated strength in front of the audit client. when the audit client ’ s importance increases, that is to say the auditor ’ s negotiated strength improves, the auditor as a rational economic man is likely to pursue his benefit extremely farther, sacrificing the auditing quality ? ? reporting favorably to more important client
經濟依賴性的存在降低了審計師在審計客戶面前的談判力，當審計客戶的重要性增大時，即增強了審計客戶的談判力，作為理性經濟人的審計師極有可能追求自己利益的最大化而犧牲審計質量? ?出具有利於重要客戶的審計意見。 -
The critiques of the public shadow the development of cpa. from the " old three cases " to the " new three cases ", with the auditor failure cases of listing corporations, the debating of audit quality has continued and the quality of independent information audit has attracted much attention
從證券市場的「老三案」到「新三案」 ，再到近年來大量上市公司審計失敗案的出現，圍繞上市公司審計質量的討論從未間斷過，獨立審計的信息鑒證職能受到了前所未有的關注。 -
Photo 2 : observatory s internal service quality auditor inspecting the operations of the airport meteorological office
圖二:天文臺的內部服務品質審核員在機場氣象所進行定期的內部審核 -
Requirement : bachelor degree in mechanics, minimum 3 - year relevant working experience, with qualification of quality system auditor, fluent english in oral
要求：本科學歷，機械專業； 3年以上相關職位工作經歷，具有質量體系審核員資質和流利的英語口語溝通能力。 -
When an auditor cannot certify the fair - presentation quality of the financial statements, he will issue a qualified opinion or a disclaimer depending on the seriousness of the matter
當審計師無法確證公司的財務報表具有公正表達性時，他將視其嚴重程度，簽發保留意見或反面意見。
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