查询词典 auditor-general

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。

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。

The paper concludes that:in addition to the influences from the factors of corporate and auditor,the corporate's auditor selection is influenced by the interlocked corporates' selection;the mechanism of influence is two aspects:the one is that the interlocking directorates is just the deciders who select the audit...

本文认为：企业在选择会计师事务所时，除了受到事务所和企业两方面因素的影响外，还受到联结企业事务所选择的影响；受联结企业影响的机制有二：一是形成联结企业关系的连锁董事和选择会计师事务所的决策者为同一主体；二是尽管有时主体不同，但在企业选择会计师事务所时，会受到联结企业的信息影响和社会影响。

Furthermore, firms switch auditors lately are likely to receive going-concern audit opinions which imply that early or late auditor changes will not impair auditor independence.

另外，晚更换的样本有较高的机率收到继续经营有疑虑的审计意见，隐含早或晚更换不会损及独立性。

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。&

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。