查询词典 auditors-general

Through the game analysis based on the Audit Cahoot and contracts analysis based on the Knowledge Reciprocal Spillover, this thesis gets the summary that the relationship between non-audit services and audit quality depends on the combination of negative impact to audit independent and positive impact to the professional skills of auditors.

通过基于审计合谋的博弈分析和基于知识溢动效应的契约分析，本文得出非审计服务与审计质量的关系取决于非审计服务对审计独立性的负面影响与其对注册会计师专业技能的正面影响之间的对比关系。

That the terrain to which his auditors are released is dauntingly featureless did not curb Emerson's own delight in solitary freedom.

他的听众被指引去的地方是令人畏惧、毫无特色的，但这并没有束缚住爱默生在孤独的自由中享有的喜悦。

In this paper, we can understand and externalizing the internal audit in a certain extent can solve present internal auditors quality is low, the internal audit institutions, the internal audit function fause realistic problem, such as accounting market competition from external audit institutions to expand external audit institutions and organizations between internal audit organization, optimize the allocation of resources of audit, internal audit quality and efficiency..

通过本文我们可以了解，内部审计外部化可在一定程度上解决我国目前内部审计人员素质偏低，内部审计机构虚置，内审职能滞后等现实问题，使会计市场的竞争从外部审计机构之间扩展到外部审计机构与组织内部审计机构之间，实现审计资源的优化配置，提高内部审计质量和效率。。

Supervisory committee is in charge of determining the external auditors, and demand that listed companies forcedly disclose the supervisory opinions.

由监事会负责确定外部审计师的人选，并且要求上市公司强制披露监事会的监督意见。

Klein says system administrators who don't map their systems to know what they have and what's enabled on their networks are not only opening themselves to attack, but could be considered non-compliant under Sarbanes-Oxley, HIPPA and other regulations if they haven't secured IPv6, even though these regulations don't require auditors to validate that IPv6 is turned off.

克莱因说，系统管理员谁不图他们的系统，以了解他们的，什么是他们的网络上启用不仅是开放本身的攻击，但可被视为不符合根据Sarbanes - Oxley法案， HIPPA和其他规章，如果他们的天堂'担保的IPv6吨，尽管这些规定并不要求审计验证IPv6是关闭的。

Protiviti Associate Director Robert Linder says he is seeing "a major need for internal auditors" in the Boston area. Internal audit is stepping up to fill the need created by new legislation. In times past, internal audit was viewed as positive in some organizations and negative in others.

Protiviti 公司的一位副总经理 Robert Linder说他也看到在波士顿地区&对于内部审计师的大量需求&，内部审计一步步的通过有关法律产生的，在过去，内部审计在一些组织被看作有积极作用而在其他一些组织就被看作有负作用。

Comparison of statistical and nonstatistical sampling A sample is said to be nonstatistical when the auditors es timate sampling risk by using professional judgment rather than by using sta tistical techniques.

统计抽样与非统计抽样的比较当审计师凭借职业判断而不是运用统计技术来估计抽样风险时，这种抽样就称为非统计抽样。

The auditors was very angry at that time, they said that the audit is notarial and legitimate, and they can not issue false audit reports personally preference.

审计员就很生气，他们说审计是公证的，是合法的，不能就个人的意愿出具虚假审计

According to the complexity of accounting information and the ponderance of disservice, earnings management of listed companies is a great problem for investors, supervisors and auditors in capital market.

由于会计信息的复杂性、信息不对称的不可克服性和舞弊危害的严重性，盈余管理成为困扰证券市场投资者、监管者、审计人员，损害证券市场健康发展的一个大问题。

The number of vicious cases has increased every year where the managements of listed companies , through the change of auditors , try to prettify their financial statements and mislead investors .

上市公司的管理当局通过更换会计师事务所以粉饰会计报表从而误导投资者的恶性案件日益增多，这一现象应当引起人们的关注。

Although translator has turned from being a crystal ball by which the original culture can unrestrainedly penetrate to another crystal ball by which the target culture can freely traverse, the translator's personal embodiment, in the process of cognitive act, are still absent in translation studies. Translators are still subjects without body or simply disembodied subjects.

译者虽然由原语文化可以自由穿透的玻璃球变成了译语文化可以自由穿越的玻璃球，但译者认知过程中的个体体验在翻译研究中依然缺席，译者依然仅仅是一个没有躯体体验的主体。

Chillingly, he claimed our technology is 'not nearly as sophisticated' as theirs and "had they been hostile", he warned 'we would be been gone by now'.

令人毛骨悚然的，他声称我们的技术是'并不那么复杂，像他们一样，和"如果他们敌意"，他警告说，'我们将现在已经过去了。