查询词典 auditor

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。

Because auditors are able to gather evidence only on a test basis and detecting well-concealed frauds can be extremely difficult, there is always some risk that the auditor will not uncover a material fraud even though the auditor complied with GAAS.

由于审计师局限于在测试的基础上收集证据，并且查出隐蔽很深的舞弊相当困难；因而，尽管审计师遵循了GAAS，仍然存在审计师未能发现重大错报的某些风险。

The auditor is visiting us tomorrow. Let's get all the account books and other documents.

查帐员明天会来，我们把帐本和其他单据都准备好吧。

Jimmy Red Jones, whom I had appointed adjutant general of the Arkansas National Guard after he'd had a long career as state auditor, said I had alienated the voters with too many young beards and out-of-staters in important positions.

吉米。雷德。琼斯在州里当了很长时间的审计员之后，曾经被我任命为阿肯色国民警卫队总指挥，他对我说，我任用了太多蓄着胡子的年轻人和州外人士担任要职，因而疏远了选民。

Independent audit is a kind of governance mechanism to advance the allocation efficiency of the capital market resource and increase the social welfare. Higher auditor market performance can help to achieve to this objective, the audit quality is the core of the audit market performance, the audit quality is better, and the market performance is better.

注册会计师审计这一市场治理机制的存在，旨在提高资本市场资源的配置效率和增加社会福利，良好的审计市场绩效是实现这一目标的保证，而审计质量是审计市场绩效的核心，当整个审计市场的审计质量问题引起审计市场绩效低下之时，研究市场绩效具有一定的理论和现实意义。

I have the ten years of experience as an auditor.

我有十年的审计工作经验。

The auditor's customer is...

审计师的客户是。。。

In China, auditor legal liability is not well defined.

在中国，审计员的法律责任还没有明确的规定。

My name is Tommy, and I am.... an auditor!!!

我叫Tommy，我是……一个审计师！！！

As of Tuesday, Google's results were still censored in China.

截至周二，谷歌的搜索结果仍受中国审查。

In order to make the positive action increase and negative one decrease, the sub-forces of the social factors must be adjusted to form a centripetal force.

在这一过程中，人的主体性发挥是社会有机体健康发展的灵魂。