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- 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。
- OBJECTIVE:To discuss measures taken to improve the auditing quality of the electronic prescriptions. 目的:探讨提高电子处方审核质量的措施。
- Meanwhile, potential partner shall have professional qualification to ensure high auditing quality. 合伙人需要具备一定的专业胜任能力,这是合伙人能提供高质量审计报告的前提;
- The internal quality management of accountant office is the key in the auditing quality. 会计师事务所内部质量管理是审计质量的关键。
- It not only does not violate the goal of auditing,but also has positive influence on the improvement of audit quality. 非审计服务的存在不仅没有违背审计目标,而且对提高审计质量具有积极的作用,具有强大的生命力。
- Therefore, how to prevent and control the audit risk, to improve the auditing quality, is the focus of the audit. 因此,如何防范和控制审计风险,提高审计质量,是当前审计界关注的热点问题。
- So, discretional accruals are used to measure audit quality of the big auditing firms in China. 因此,本文使用可操纵性应计项目来衡量大规模事务所在中国的审计质量。
- 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
- 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]
- 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。
- 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。
- 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。
- Therefore, a model life cycle in this research is designed to integrate the process of business valuation and to improve the auditing quality of activities in business valuation. 因此本研究设计一个模型生命周期的架构,利用此架构集成企业评价的流程,并且提供企业评价各个活动的稽核验证。
- 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
- The article mainly discusses the application of risk-oriented auditing appropriately in China's current economic environ-ment so as to improve the audit quality. 本文主要关注风险导向型审计如何合理地应用于我国当前的经济环境,以提高审计质量。
- Audit quality is the lifeline of the internal auditing activity, and the key of improving the internal auditing activity lies in the control of its program quality. 审计质量是内部审计工作的生命线,提高内部审计工作质量的关键在于对内部审计项目质量的控制。
- With the exposure of fraud cases, like Enron and Worldcom, at home and abroad, the auditing quality of CPA has become focus of various circles of society. 随着以“安然”、“世通”为代表的国内外一系列的财务造假舞弊案的曝光,CPA的审计质量也成为社会各界关注的焦点,人们对CPA的审计质量、甚至CPA行业的信誉和存在的必要都提出了质疑。
