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- Institution of Peer Review and Audit Quality Control in Government Audit Agencies 同业互查制度与国家审计的质量控制
- government audit quality 国家审计质量
- For a long time, the government had taken a series of measures aimed at CPA and accounting firm to improve audit quality, but in practice the result was unsatisfactory. 长期以来,政府有关部门是通过采取一系列针对注册会计师和会计师事务所的监管措施,试图提高审计质量,但是实践的结果并不理想。
- Auditor independence and audit quality is the core problem of audit area. 审计独立性与审计质量始终是审计研究领域的核心问题。
- The audit fieldwork management and control is a crucial subsystem of the entire audit quality control system. 审计现场管理与控制是审计质量控制体系中一个非常重要的子系统。
- Improving audit quality may increase the credibility of the accounting statement. 提高审计质量可以增加会计报表的可信度。
- Ramy Elitzur & Haim Falk, Planned Audit Quality, Journal of Accounting and Public Policy,vol. 15(1996),pp 247- 269. 刘新琳,周兵.;审计质量影响因素研究[J],财会月刊,2005
- How did the article realize four harmonious questions to the government audit body in the audit work to propose own viewpoint. 文章对政府审计机关在审计工作中如何实现四个和谐的问题,提出了自己的观点。
- DeAngelo, L. E. Auclitor Size and Audit Quality[J]. Journal of Accounting and Economies,1981, (3) :183-199. 吴溪.;我国证券审计市场的集中度与注册会计师独立性[J]
- This thesis also analyzes the development trend of the government audit system of our country from the performance audit of the English government . 从英国政府绩效审计发展分析我国政府审计体制发展的趋势。
- Aim To discuss the effect of audit quality on earnings management (EM) in listed companies. 目的研究审计质量对上市公司进行利润操纵的影响。
- Therefore, government audit should acclimate itself to the external desire.It's necessary to improve the formation of audit declaration institution. 因此,现行政府审计必须适应这一客观需要,在现有的审计制度构建上作必要的改进,建立并完善审计公告制度。
- DeAngelo,Auditor Size and Audit Quality,Joural of Economics, Vol3, No.3 (1981), pp183-199. 张舒华.;影响审计质量的因素分析[J]
- So, discretional accruals is used to measure audit quality of Big Four auditors in China. 因此,本文使用可操纵性应计项目来衡量国际四大在中国的审计质量。
- A telephone company cut off an FBI international wiretap after the agency failed to pay its bill on time, according to a US government audit released last Thursday. 据上周四公布的一份美国政府审计报告,美国联邦调查局由于未及时缴纳电话费,其国际窃听线路被电信公司切断。
- The FRC should continue its efforts to promote understanding of audit quality and should promote greater transparency of the capabilities of individual audit firms. 英国财务报告理事会应该不断努力,加深对审计质量的理解,提高独资审计事务所的审计能力的透明度。
- A telephone company cut off an FBI international wiretap after the agency failed to pay its bill on time,according to a US government audit released last Thursday. 据上周四公布的一份美国政府审计报告,美国联邦调查局由于未及时缴纳电话费,其国际窃听线路被电信公司切断。
- A telephone company cut off an FBI international wiretap after the agency failed to pay its bill on time, according to a US government audit released on Thursday. 据上周四公布的一份美国政府审计报告,美国联邦调查局由于未及时缴纳电话费,其国际**线路被电信公司切断。
- Becker,Defond,Jiambalvo,Subramanyam,"The effect if audit quality on earnings management",Contemporary Accounting Research,1998 (spring). 耿建新;续芹;李悦然.;2006
- For several years, china has issued a series of legal regime to stipulate CPA legal liability to enhance the audit quality. 摘要十几年来,我国出台了一系列法律制度来规定CPA法律责任,以促使审计质量的提高。