public audit的例句大全

The qualification system of the audit market in China divides the CPA firms into those qualified to audit public companies and those not.

我国上市公司审计市场的资格准入制度把会计师事务所分为有证券、期货相关业务从业资格事务所和无证券、期货相关业务从业资格事务所。

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This article studies the risk for material misstatement, put forward registered accountant how to distinguish in audit, evaluate and reply risk for material misstatement, so reduce overall audit risk to satisfy the requirement of social the public.

本文通过对重大错报风险的研究，提出注册会计师在审计中如何识别、评估及应对重大错报风险，从而降低整体审计风险满足社会公众的要求。

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Research on Risk in Public Finance Budget Executive Audit

财政预算执行审计风险问题研究

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It is studied with the empirical research that the event of audit opinions issued by certified public accountants impacts on stock market, and focused on the market reaction to the disclosure of modified opinions in annual financial reports in 2002 and 2003 in China's stock market.

本研究针对注册会计师签发审计意见这一事件对股票市场的影响作实证研究，重点探讨股票市场对于2002年度和2003年度非标准无保留审计意见的反应。

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When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher.

当企业财务状况良好时，就没有舞弊的动机，也不会对其财务报表进行粉饰，在这种情况下，注册会计师的审计质量自然也就比较高。

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The Status and Countermeasures of Financial Performance Audit under the Public Finance System

财政绩效审计的现状、问题与对策研究

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He has demanded that Greece formally abandon the "barbarous" bail-out programme; place its banks under state control; and set up an international committee to audit the public debt before declaring a moratorium on repayments.

他要求希腊正式放弃“外邦”的经济援助计划，将银行收归国有，设立国际委员会，在宣布延期偿还债务之前对公共债务进行审查。

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Comparison of Audit of Public Construction Project between China and South Korea

中国与韩国公共建设项目审计比较

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therefore, in order to deal with the change of requirements in the auditing of management fraud and lower the legislation and public pressure, the cpa firms upgrade the audit services and improve the supervision for management fraud. management fraud-based auditing is produced under such background.

于是，会计师事务所为了应对管理舞弊审计需求的变化，通过对审计服务进行升级，提高对管理舞弊的监督力度，来降低自身的诉讼和舆论压力，管理舞弊导向审计就是在这种背景下诞生出来的。

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A special audit report was submitted to the Chief Executive, and made public, in August.

有关的特别审查报告于一九九九年八月呈交行政长官, 并向公众公开.

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The registered public accounting firm shall report directly to the audit committee.

备案登记的注册会计师事务所应当直接向审计委员会报告.

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Then the responsibility of a certified public accountant audit the definition and causes.

其次介绍注册会计师审计责任的界定和成因.

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It's obvious that the audit independence is the soul and headstone of Certified Public Accountant's job.

可见,审计的独立性是注册会计师执业的灵魂和基石.

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In the paper, it is come up with that in the audit of financial statements of securities companies, the certified public accountants should pay special attention to deposit for securities transaction.

在证券公司会计报表审计中，注册会计师应对证券公司的代买卖证券款予以特别关注。

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As a attestor of accounting information, The audit opinions expressed by CPA are concerned by the public more and more.

作为会计信息鉴证人，注册会计师发表的审计意见日益受到社会公众的关注。

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In recent years, a series of audit fraud at home and abroad, such as" Enron", "Abandonment,"" Jia rui xin cai "" Hang xiao gang gou", made public person doubt an independent, objective and fair image of certified public accountants.

近年来，国内外一系列财务舞弊案件，如安然、银广夏、嘉瑞新材、杭萧钢构等，使注册会计师独立、客观、公正的形象遭到了公众质疑。

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Because the implement of audit results announcement is a double-edged sword. Not only can it disclose the situation of audited unit, but also make the work of audit institution own to the public.

由于实行审计结果公告是一把双刃剑，一方面可以披露被审计单位的状况，另一方面也将审计机关自身的工作公诸于众。

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Article 5 Audit institutions shall independently exercise their power of supervision through auditing in accordance with the law, and be free from interference by any administrative organ, public organization or individual.

第五条审计机关依照法律规定独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。

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The innovation of this paper is expected to include: ( 1) research-based innovation, organizational learning theory as proposed national audit theoretical foundation, the theory of public participation from the national audit results announcement theoretical analysis.

本文可能的创新点包括：（1）研究基础的创新，提出将组织学习理论作为国家审计的理论基础，从公众参与理论对国家审计结果公告进行理论分析。

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Independence is the soul of certified public accountants audit, determines the auditing opinions objective, justice.

独立性是注册会计师审计的灵魂, 决定着审计意见的客观 、 公正性.

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