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- I was the senior auditor of the China Audit Firm. 我曾经做过中国审计事务所的高级审计师。
- It is important that TCCC ' s requirements are showed with any audit firm used. 关键是不同的审核公司都将TCCC的要求反映出来。
- Consider, with management, the rationale for employing audit firms other than the principal independent auditors. 考虑聘请审计公司而不是主要审计师的标准,???
- 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。
- The mechanisms for organising the sale or administration of an insolvent audit firm are uncertain and untried. 组织出售或管理已破产的审计事务所的机制并不确定,并且是未经检验的。
- Most recently, Khurana and Raman (2004) report that the presence of a large audit firm isinverse with the ex ante cost of equity capital in the U. 最近,库拉那与雷曼 (2004) 报告了大型审计事务所的现状是产权资本的事后估计成本逆向地在美国(一个常见诉讼的国家),而不是澳大利亚,加拿大或者英国(相对而言股东诉讼要少一些的国家)。
- But the courts pursued the tax evasion issue, creating further legal wrangles for the firm which also saw its licence to continue as an audit firm come under threat. 但是,俄罗斯的法院仍将继续追查逃税问题,就是否授予普华永道俄罗斯分所审计执业牌照进行进一步的司法辩论。
- When an audit firm expresses doubt about a company's ability to survive the year, it is usually little surprise to the CFO who is scratching for liquidity. 当一家审计事务所对某公司能否捱过年关表示怀疑时,正在四处张罗偿债能力的CFO们并不怎么意外。
- Some audit firms do not appear to have a thorough understanding of the legislative and professional requirements on auditor independence, according to the Financial Reporting Council (FRC). 按照金融报告理事会所说,某些审计公司没有显示出对法制的完全认知和审计人员独立性的专业要求。
- 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 FRC should promote wider understanding of the possible effects on audit choice of changes to audit firm ownership rules, subject to there being sufficient safeguards to protect auditor independence and audit quality. 因为审计事务所隶属关系的改变有可能会对审计选择产生影响,所以英国财务报告理事会应加深对此类现象的理解,充分保障审计的独立性和审计质量。
- I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry. 与任期及其交互作用对于查核品质之影响,其中以裁决性应计数作为查核品质之代理变数,并同时采用会计师事务所及合夥会计师在特定产业之市场佔有&%2363841;
- The firm will go under unless business improves. 生意若无起色,公司非垮不可。
- Our firm is likely to reap a big profit this year. 今年我们公司很可能获得巨额利润。
- Copley & Doucet,the Large Audit Firm Fee Premium: A Case of Selectivity. Bias Journal of Accounting,Auditing and Finance Vol. 17(1993) pp 73- 91. 方军雄,洪剑峭,李若山.;我国上市公司审计质量影响因素研究:发现和启示[J],审计研究,2004
- Limited liability partnerships are immensely popular with professional and consultancy firms in common law countries, such as legal and auditing firms. 在普通法系国家,有限责任合伙备受专业机构和咨询公司的青睐,律师事务所和会计师事务所的组织形式便是例证。
- To verify compliance with TCCC's Code, we have designated several third party auditing firms that specialize in social compliance monitoring . 为验证是否符合TCCC的行为准则,我们指定了几个专业的第三方的审核公司。
- To verify compliance with TCCC's Code, we have designated several third party auditing firms that specialize in social compliance monitoring (see Attachment C). 为验证是否符合TCCC的行为准则,我们指定了几个专业的第三方的审核公司。请见附件C。
- All voting for Academy Awards is conducted by secret ballot and tabulated by the international auditing firm of Pricewaterhouse Coopers. 奥斯卡金像奖从一九二九年开始,每年评选、颁发一次,从未间断过。
- The firm's tender for the supply of timber has been accepted. 那家商号的供应木材投标已被接受。