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- Literature Review of Audit Opinion Shopping 审计意见收买研究综述
- audit opinion shopping 审计意见购买
- Why is the audit opinion implementation so difficult? 审计决定执行何时不难?
- "Delisted because the company's accounting firm refused to issue annual reports on the audit opinion. “被摘牌是因为该公司的会计师事务所对年报拒绝出具审计意见。
- The results show that the gains coming from full-cooperation is greater than noncooperation, but the opinion shopping by the full cooperation are smaller than noncooperation. 研究结论表明，在完全合作情况下审计师被收买的数量要少于不合作情况下的审计师被收买的数量；且完全合作情况下审计师的福利水平要高于非合作时审计师的福利水平。
- Financial period for WIPO consists of two calendar years, with an audit opinion issued on the financial statements every biennium. WIPO的财政期为两个历年,每两年公布一次对财务报表的审计意见。
- We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 我们相信,我们获取的审计证据是充分的、适当的,为发表审计意见提供了基础。
- Lastly, the determinants of audit opinion are profit effect of an accounting change, auditee finical statement, the result of outside intendance. 3、影响注册会计师出具不同类型审计意见的因素有:会计政策变更对损益的影响水平、公司财务状况以及外部监管部门的监管结果。
- The disclosure of audit opinion is important to judge the facticity, correctness and validity of listed companies’ financial report for market. 审计意见的披露对市场评判上市公司财务报告的真实性、正确性和合法性起到了至关重要的作用。
- A qualified opinion does not necessarily imply that the accounting figures in question is false. As long as the auditor is not satisfied with the fair-presentation quality of these figures, he should qualify his audit opinion with respect to these items. 保留意见并不一定意味着公司的这些会计数字有假
- The WMF therefore needs to build trust and credibility in, for example, presenting timely financial statements with an unqualified audit opinion to show donors' money is well spent. 鑑于协会正处于成长期，有很多的资金，补助及其他小捐献来维持日渐增长的网路存贮费用。
- Do Audit Opinions and Timeliness of Annual Report Affect Earnings Quality? 审计意见和年报披露会影响盈余质量吗?
- One may want to argue that the traditional audit opinion is based on truth as coherence between the various financial statements based on GAAP or IAS as rules for disclosure purposes. 有些人也许会想要争辩说，传统的稽核意见是建立于：依据GAAP或IAS(其为一种以揭露资讯为目的的规则)所编制之各种财报间的一致性所提供的真理。
- That new shopping centre is a real eyesore. 那个新的购物中心真是难看极了。
- In the BDO report, the PCAOB found deficiencies in testing of revenue in five audits, saying that the firm failed to obtain sufficient evidence to support its audit opinion. 在德豪的审计报告中，PCAOB发现有五项审计业务在收入测试方面存在缺陷，该会计事务所未能获得充分的审计证据以支持其审计意见。
- Test of market response to qualified audit opinion 非标审计意见的市场反应检验
- The land is destined for a new shopping center. 这块地已被划作为营建一个新购物中心之用。
- Jack was assigned to the assembly shop of the factory. 杰克被分配到厂里的装配间工作。
- His opinion differs entirely from mine. 他的意见和我的完全不同。
