public audit

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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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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As an important case in governmental reform, the audit-storm, the information revolution of national audit, is the positive incident in the process of approaching to public audit.

审计风暴是一场国家审计信息革命，是我国政府进行依法行政、建设法治政府改革过程中的重大事件，也是具有公共审计特征的国家审计改革的探索。

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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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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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At the same time, the public audit which is also known as CPA audit, as an essential part of social audit supervision system has aroused more attention than ever before.

而民间审计，即注册会计师审计，作为社会审计监督体系的重要组成部分，也受到了前所未有的重视。

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