查询词典 auditors

Concepts of corporate governance functions including management and the controllership function, boards of directors, audit committees, internal auditors, external auditors, the SEC, and the control of enterprise-wide risk management.

公司治理功能概念，包括管理和主计权责功能，董事会，审计委员会，内部审计师，外聘审计师，证券交易委员会和全面风险管理控制。

The auditors shall be responsible for such result on the condition that the auditors failed to find out the important misreport and non-report on the financial statements of the audited units in auditing, thus to cause losses to the investors due to use of false financial information.

如果被审计单位的财务报表存在重要的错报漏报，审计人员经审计却没有查出这种错报漏报，从而使投资人因利用错误的财务信息而遭致损失，这种后果审计人员是要承担的。

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。

This communication with the prede cessor auditors is extremely important as it aids the successor auditors in evaluating the integrity of management.

与前任审计师的沟通十分重要，因为它有助于后任审计师对客户管理当局的品行做出评价。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

大家应该对保险公司的盈余数字时时抱持怀疑的态度，(当然也包含我们公司本身，事实证明确是如此)，过去十年来的记录显示，有许多显赫一时的保险公司报告给股东亮丽的盈余数字最后证明只不过是一场空，在大部分的情况下，这种错误是无心的，我们诡谲多变的司法制度，使得就算是最有良知的保险公司都无法准确预测这类长期保险的最终成本。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

但奇怪的是，会计师每年就是有办法为就这些管理阶层给的数字背书，并出具无保留的意见表示这些数字允当表达该公司，也就是他们的客户的财务状况，而事实上他们自己深知过去惨痛的经验告诉他们，这些经过验证的数字与最后可能结算出来的可能会有天壤之别，但却还是仍然使用这种坚定的语言，而从另一方面来说，就算是历史殷鉴在前，投资人却还是相当仰赖会计师的意见，对于会计门外汉来说，他根本就不懂得「该财务报表允当表达」，所代表的真正含意是什么。

Nevertheless, auditors annually certify the numbers given them by management and in their opinions unqualifiedly state that these figures "present fairly" the financial position of their clients. The auditors use this reassuring language even though they know from long and painful experience that the numbers so certified are likely to differ dramatically from the true earnings of the period. Despite this history of error, investors understandably rely upon auditors' opinions. After all, a declaration saying that "the statements present fairly" hardly sounds equivocal to the non-accountant.

但奇怪的是，会计师每年就是有办法为就这些管理阶层给的数字背书，并出具无保留的意见表示这些数字允当表达该公司，也就是他们的客户的财务状况，而事实上他们自己深知过去惨痛的经验告诉他们，这些经过验证的数字与最后可能结算出来的可能会有天壤之别，但却还是仍然使用这种坚定的语言，而从另一方面来说，就算是历史殷鉴在前，投资人却还是相当仰赖会计师的意见，对于会计门外汉来说，他根本就不懂得&该财务报表允当表达&，所代表的真正含意是什幺。

The questions we have enumerated should be asked at least a week before an earnings report is released to the public. That timing will allow differences between the auditors and management to be aired with the committee and resolved. If the timing is tighter – if an earnings release is imminent when the auditors and committee interact – the committee will feel pressure to rubberstamp the prepared figures. Haste is the enemy of accuracy. My thinking, in fact, is that the SEC's recent shortening of reporting deadlines will hurt the quality of information that shareholders receive. Charlie and I believe that rule is a mistake and should be rescinded.

我们列举的这些问题必须要财务报表正式对外公布的前一个礼拜提出，这段时间应该足够让委员会了解会计师与管理当局间的差异在哪里，并把问题解决，因为如果时间太紧，将会面临财报发布在即，但会计师与委员会却还在沟通的窘境，这将使委员会迫於压力沦为橡皮图章的老路，时间越赶，准确度就越差，就像是我个人认为，证管会最近缩短财报公布的时程的做法，将严重影响到股东们接收财务资讯的品质，查理跟我认为这样的规定根本就是个错误，应该要立即加以改正。

More than 150 auditors in China, among them, more than 50 full-time ISO 14001

auditors ，在中国有150多名，其中包括50多个专职ISO14001审核员。

AThe Audit Committee is mainly responsible for providing suggestions for the commission, re-engagement and dismissal and displacement related to the external auditors to the Board of Directors, and executing auditing for the remuneration and appointment terms of the external auditors as well as explaining any problems on the resignation and dismissal of the relevant external auditors.

a主要负责向董事局建议有关外聘核数师之委任、重聘及撤换事宜，并审批外聘核数师之酬金及聘用条款，以及解答有关外聘核数师辞职或撤职之任何问题

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。