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- measurement of audit quality 审计质量测度
- 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。
- 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。
- 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。
- Becker, C., M. DeFond, J. Jiambalvo and K. Subramanyam. 1998. The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research 15 (1): 1-24. 洪伟伦,民94,非审计服务、会计师营运风险、公司治理与会计师独立性之关联性研究,台湾大学会计学研究所硕士论文。
- Conclusion To prevent EM, it is necessary to improve audit quality by improving the auditor"s capacity, increasing the input of audit, and assuring the independence of audit. 结论要从提高审计人员的专业素质、加大审计投入、加强审计的独立性等几个方面提高审计质量,防止利润操纵。
- Accounting information distortion has already been the public hazard in the world. People become more and more concerned about the ways to improve the audit quality, especially the precaution of audit fraud. 会计信息失真已经日益成为世界的公害,如何提高审计质量,特别是加强对舞弊的审计防范已经越来越受到人们的关注,由此产生了舞弊审计。
- 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。
- Scientific measurement of the head. 头测量学,头测量学,测颅学头颅的科学测量
- Measurement of the depth of large bodies of water. 海洋测深学,海洋测深术测量大水域的深度
- The scientific measurement of time. 计时学时间的科学测量
- On the other hand, both the additional management hierarchies and the increased costs of agent have weakened the accounting firms' control of auditing quality. 另一方面由于管理层次的增加和代理成本的提高,从而弱化事务所对审计质量的控制。
- Obtain board′ s approval of audit charter. 获得董事会对内部审计章程的批准。
- CHANGE OF AUDIT COMMITTEE CHAIRMAN. 先进电脑模板更换审计委员会的主席。
- The overall measurement of this room is 80 square meters. 这个屋子的总面积是80平方米。
- When did the first measurement of the speed of sound take? 第一次测量声速是在什么时候?
- Obtain board's approval of audit charter. 获得董事会对内部审计章程的批准。
- I have ten years experiences of audit. 我有十年的审计工作经验。
- He was now in the measures of Lewis XIV. 他此刻正与路易十四共商大计。
- We should perfect auditing norms, stick to the revealing system at public expenses, and design comparatively perfect auditing trust mode to guarantee the promotion of auditing quality. 应健全和完善审计准则,坚持完善的审计公费披露制度,设计较为完善的审计委托模式,从而为提高审计质量提供保证。
