查询词典 auditor

An audit team leader may entrust a qualified auditor to act as the principal auditor, who shall perform his duties within the scope of the audit team leaders authorization, provided that the audit team leader shall bear liabilities for the results of the principal auditors performance of duties.

审计组组长可以委托有资格的审计人员担任主审，履行审计组组长授权范围内的职责，但审计组组长应当对主审履行职责的结果承担责任。

The essay reviews previous study on this topic and A-share listed firms that have periodically rotated auditors during the period form 2003 to 2005 will be selected as research sample. Basing on whether or not the listed firm changes the accounting firm, the sample will be classified into two group—internal auditor rotation group and external auditor group.

本文在回顾国内外重要文献的基础上，选取2003-2005年进行审计师定期轮换的A股上市公司作为研究样本，并将其按是否同时变更会计师事务所分为内部轮换和外部轮换两类，使用调整后的截面Jones模型估计的操纵性应计利润绝对值计量盈余质量，并将其作为审计质量的衡量指标，对定期轮换与审计质量之间的关系进行了实证检验以分析定期轮换制度的实施对审计质量的影响。

Machining process and general information:· General Information – Tooling o Plan to have own engineering group as company expands o Hwasung is subcontracted to do engineering currently o Uses same cutting tools as in Korea facility – all diamond o Regrind tools if can o Hwasung has capability to surface grind, repair dies, and make molds with wire EDM process · General Information – Machining o Boundary samples are used: okay, borderline, not good o Quality room has separate windows for incoming and outgoing parts o New equipment will be coming in from FM LaGrange plant o Each operation has pictures and job instructions for what to check and which gage to use to check part o Parts are manually loaded into machine or pallet, depending on line o Auditor checks parts for verification: after operator checks part, puts in bin, auditor checks part and reloads back on line o Have tool management system o A pokeyoke check is used for orientation prior to loading o Machines are guarded o Mostly have CNC machines o Manual chip collection systems o If automated, have robots with grippers to load/unload parts from pallets o After final inspection, operator visually inspects and loads onto plastic dunnage with the crown up and loads into the washer o Repairs: filing down of burrs or sharp edges after anodizing the crown o Have 2 Excello machines for special machining of the pin bores o 2.7% scrap for gasoline pistons o Cycle time is 18 seconds for gasoline piston o Process – Wash o Spray system o 4 stations: heated wash, wash with degreaser, 2 rinse stations o Uses RO water o Operator blow dries piston and puts on dunnage with crown up o Parts wheeled into coating room o Needs major improvements here o Chemical analysis done for bath in chemical room o Comments/Observations: o Relatively small piston facility, but plans for additional space.

加工工艺和一般信息：·–的一般信息工具 o 有自己的工程集团，随着公司的扩展计划 o Hwasung 是分包做当前工程 o 用途相同的扦插工具，如在韩国设施–所有钻石 o 回收料工具如果可以 o Hwasung 已表面研磨，修复模具，和模具丝电火花加工能力过程·一般信息–加工 o 界限示例用于：好交界，不好 o 质量房间有单独的窗口传入和传出的部件 o 新设备会在来从调频拉格朗日植物 o Each 操作具有图片和工作说明的什么复选，计为使用检查部分 o 部件是手动加载到机器或托盘，取决于行 o 审计检查验证零件：置于 bin，运算符检查部分后，核数师检查部分并重新加载回行上 o 有工具管理系统 o 为 pokeyoke 复选用于在加载之前的定位 o 机被保护 o Mostly 有数控机床 o 手动芯片收集系统 o 自动，如果有与要加载/卸载部分从托盘 grippers 机器人 o 后最终检验，运算符将直观地检查并加载到与塑料衬垫冠了与到洗衣机负荷 o 修复：提交下毛刺或锋利的阳极氧化冠后 o 有 2 Excello 机特别加工的销孔 o 2.7%废料的汽油活塞 o 周期时间是为汽油活塞式 18 秒 o 过程–洗 o 喷射系统 o 4 站：加热洗、与脱脂剂洗、 2 冲洗站 o 使用反渗透水 o 运算符吹干活塞式并将了放冠衬垫 o 部件轮式进涂层房间 o 需要重大改善在这里 o 为在化学的房间里浴做的化学分析 o 注释/结论： o 相对小活塞式设施，但额外的空间的计划。

The objective of strategic analysis and process analysis is to help auditor determine where to focus audit work so as to develop audit objectives and assess the risks of significant misstatements of assertions in the financial statements. It is the ROSMs that guide the auditor to plan and perform the sustentative tests.

现代风险导向审计的战略分析和经营环节分析的目的，是要帮助审计师最终确定审计的重点所在，从而发展出具体审计目标，并评估具体审计目标中会计报表具体认定被严重错报的风险，从而计划实质性测试并予以实施。

When the auditor decides on a lower acceptable audit risk, it means that the auditor wants to be more certain that F/S are not materially misstated.

当审计人员接受较低的可以被接受的审计风险，代表审计人员对财务报表没有重大误述，要求较高的确定程度。

By analyzing the model and clarifying the behavior character of the owner , the conclusion of paper is : if the firm owner could and should monitor the auditor , then there must be a auditing contract which could prevent the manager and the auditor become collusive and skulked

最终得到的模型结论是：若所有者能够保证一定程度的核查力度，那么总会有适当的审计合约能够保证不会出现共谋，并且有效的激励经理人和审计师努力工作诚实报告。

A multi - agent corporate model including the firm owner , the manager and the auditor of the corporate is analyzed in the paper , the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor , and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree , punishment of auditor and the auditor risk .

论文采用所有者经理人审计师多代理人模型为基础进行分析，主要成果是：得出能够防止共谋和不努力工作的模型最优解集合；通过因素分析阐明审计师工作努力程度与所有者监控力度之间的直接关系，以及审计合约最优解的行为策略组合及其制定顺序；引申分析所有者监控力度与审计风险、审计师惩罚力度之间的关系；成功的将模型从单一期间扩展到多期间情况，并且将审计师声誉等非现金收入形式的效用影响加入到模型当中；通过分析审计实务中的所有者行为特征说明所有者对审计师工作实施监控的必要性，以及实现该监控所需的条件。

A multi-agent corporate model including the firm owner, the manager and the auditor of the corporate is analyzed in the paper, the conclusions are:⑴educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked;⑵clarifying the relationship between monitoring of the firm owner and working of the auditor, and illustrating the behavior combination of optimum solution;⑶further analyzing the relationship among monitoring degree, punishment of auditor and the auditor risk. Adapting the model from a single term to serial terms, and adding the non-monetary utility of auditor--- reputation into the model;⑷describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs.

论文采用所有者－经理人－审计师多代理人模型为基础进行分析，主要成果是：⑴得出能够防止共谋和不努力工作的模型最优解集合；⑵通过因素分析阐明审计师工作努力程度与所有者监控力度之间的直接关系，以及审计合约最优解的行为策略组合及其制定顺序；⑶引申分析所有者监控力度与审计风险、审计师惩罚力度之间的关系；成功的将模型从单一期间扩展到多期间情况，并且将审计师声誉等非现金收入形式的效用影响加入到模型当中；⑷通过分析审计实务中的所有者行为特征说明所有者对审计师工作实施监控的必要性，以及实现该监控所需的条件。

He had served successively as Deputy Speaker of Singapore Parliament, Chairman of Finance Budget Committee, Auditor-General of Auditor General's Office and so on.

作为政界高官，他关注董事职业责任与公司治理结构，他身体力行的支持新加坡作为国际金融中心建设，他的观点务实、可行，有战略远见！

He said: '…the APB believes it can most effectively influence international decisions on the auditor's report by moving to implement a concise auditor's report and commencing research to better understand what can realistically be done to make auditor's reports more informative.

Richard Fleck 说：& APB 相信对 ISA 700进行修订能最为有效地影响在审计报告方面的国际决策，通过动议简化审计报告、着手研究以便更好地理解哪些是切实可行的，从而使得审计报告更具信息含量。&

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。