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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。
- 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。
- 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。
- 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。
- Jensen Kevan L. :Payne Jeff L. Audit procurement: managing audit quality and audit fees in response to agency costs [M].Auditing: a Journal of Practice &Theory,2005. 吕鹏、陈小悦:有限责任制、无限责任制与审计质量:一个博弈的视角[J].;审计研究,2005(2)
- 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。
- J. Jang and C. Lin, "Audit Quality and Trading Volume Reaction: A Study of Initial Public Offering ", Journal of Accounting and Public Policy, (Fall 1993):263-87. 林婵娟与吴安妮,"台湾企业并购综效及绩效之实证研究",会计评论,第26期,民国81年4月,页次1-23。
- Secondly, based on the frame of theoretical analysis established, the paper analyses the effect of determining factors of mandatory signing auditor rotation on audit quality. 同时,为了考察签字注册会计师强制轮换能否达到提高审计质量的目标,本文建立了签字注册会计师强制轮换目标函数,进一步分析了签字注册会计师强制轮换对审计质量的影响。
- 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。
- Since 1996, the National Audit Office has accelerated its pace of standardization with a view to give a full play to audit supervision, improve audit quality and efficiency and better control audit risks. 为了全面履行审计监督职责,提高审计工作质量和效率,防范审计风险,从1996年开始,审计机关加快了审计规范化建设的步伐。
- Since 1996,the National Audit Office has accelerated its pace of standardization with a view to give a full play to audit supervision,improve audit quality and efficiency and better control audit risks. 为了全面履行审计监督职责,提高审计工作质量和效率,防范审计风险,从1996年开始,审计机关加快了审计规范化建设的步伐。
- Studies reveal that companies with restatement in corporate reports tend to record unsatisfactory earnings, rapid asset growth, fewer cases of auditory committee and poor audit quality. 研究表明,相对配对样本而言,补丁公司的业绩较差,公司的总资产增长较快,较少设置审计委员会,且审计质量较差。