查询词典 auditor-general

State Auditor Les Merritt said in a recent study thatmanagement pay at the lottery is in line with lotteries in otherstates.

州审计长利斯·莫瑞特在最近的一份研究报告中说，本州彩票雇员的薪酬与全美国其他州持平。

According to the Value Chain Theory,this paper gives a kind of means of performance audit on value-chain analysis after studying the existed primary difficulties ubout performance audit such as lack of metewand and comparable data.At the same time,this study has integrated the practice of some perform- ance audit program.By this way,the auditor investigates and analyses the value chain of performance audit program and its key points,and evaluates its validity and value increment,discloses relational problem...

本文针对当前绩效审计缺乏评价标准和可比数据、难以找到准确的切入点等问题，在价值链管理理论的启示下，结合绩效审计实践中的探索和思考，提出了一套基于价值链分析的绩效审计方法，即通过调查分析被审计项目的价值链及其关键价值点，进而对价值链的内外联系以及关键价值点上作业活动的有效性、增值性等进行绩效评估，发现问题，做出评价，提出审计增值建议。

De minimus exception: Preapproval is not required for non-auditing services if:(1) the aggregate dollar value of such services does not exceed five percent of the total revenues paid by the issuer to the auditor during the fiscal year in which the nonaudit services are provided;(2) such services were not recognized by the issuer at the time of the engagement to be non-audit services; and (3) such services are promptly brought to the attention of and approved by the audit committee prior to the completion of the audit.

最低例外条件：对于非审计服务，可以不需要预准，如果：（1）上市公司支付给该审计师的非审计服务报酬不超过被审计会计年度总收入的5%；（2）在提供服务时，上市公司并为意识到该服务是非审计服务；并且（3）此类服务很快被提交审计委员会，并在审计工作结束之前完成。

Furthermore, it enhances auditor's ability of detecting material misstatement.

一、问题的提出与文献回顾审计证据理论是审计意见可接受性的理论基础，它不仅是构成审计整体理论的具体组成部分，还是独立审计取信于民的根本。

If the auditor considers there is a risk of material misstatement of the financial statements, specific procedures would need to be designed and performed to ensure that there is no material misstatement.

如果审计人员认为财务报告中存在重要的误报，就需要设计和进行专门的程序来确保没有重要的误报。

Dear Good Friend, I am MR.musa garuba, The Chief Auditor/Information Manager, In-Charge of Foreign Unit of our bank and i have had the intent to contact you over this financial transaction/transfer worth the sum of Twenty Nine Million Two Hundred Thousand U.S Dollars (US$29.2M)for our progress and richness.This is an abandoned sum that belongs to our late foreign customer (an International Billionaire French Businessman) who died in plane crash disaster since three years ago along with his wife.

亲爱的好朋友，我mr.musa garuba ，首席审计员/信息经理，在负责外交股的银行，我有意向接触，你对这个金融交易/转让价值金额2920.0万美元(美元29.2m )，为我们的进步和richness.this是一个废弃的款项，属于我国已故外国客户死于飞机失事灾难，因为3年前他带着妻子。

Our empirical results indicate that the clients of specialist auditors have higher ERC than clients of nonspecialist auditors. This indicates investors acknowledge the specilization of audit firm and give auditor industry expertise high market response than no industry expertise auditors.

首先，我们用盈余反应系数计量盈余质量，从投资者的视角检验了行业专长对盈余质量的影响，结果显示行业专长事务所审计的客户的盈余反应系数更高，说明市场投资者认可事务所的行业专门化行为，认为行业专长事务所审计服务质量更高。

Center has been officially recognized the first group of countries engaged in quality management system (ISO9000), Environmental Management System (ISO14000), Occupational Health and Safety Management System (GB/T28001) and food safety management system certification audit activities, the center can take integrated approach to achieve the first certification audit certificate issued by the effects of multiple systems and have the training OIA and National Register of the Great Wall auditor certification training center.

中心已被国家第一批正式认可从事质量管理体系(ISO9000)、环境管理体系(ISO14000)、职业健康安全管理体系(GB／T28001)和食品安全管理体系的认证审核活动，中心可采取整合认证的方式达到一次审核颁发多个体系证书的效果，并具有培训内审员和国家注册审核员的长城认证培训中心。

The party consisted of an officer of the suite, Bagration's private adjutant, Zherkov, an orderly officer, the staff-officer on duty, riding a beautiful horse of English breed, and a civilian official, the auditor, who had asked to be present from curiosity to see the battle.

跟随巴格拉季翁公爵身后的有下列人员：侍从武官――公爵的私人副官热尔科夫、传令军官、骑一匹英国式的短尾良驹的值日校官、一名文官――检察官。此人出于好奇而请求参战，奔赴前线。

Including acceptance of this Quote Proposal At this Phase a Lead Auditor is assigned

包括接受报价建议。在这个阶段，要有审核员的分配。

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。