查询词典 auditors-general

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。

Relevant data indicates that there are an increasing number of listed companies that change their auditors in recent years. It includes not only normal change but also abnormal change for good audit opinions and tries to prettify their financial statements.

据有关资料显示，近年来我国上市公司变更审计机构的现象逐年增加，这其中既包括了正常的审计机构变更，也不乏通过变更审计机构购买审计意见、粉饰财务报表、掩盖虚假财务信息的情况，而上市公司的许多问题也就随着审计机构的变更掩藏下来。

The direct reasons of the legal liability of Chinese CPAs are due to auditors, the clients, statutary law and accounting environment.

目前注册会计师法律责任产生的直接原因有注册会计师的原因、被审计单位的原因、司法部门的原因和社会环境方面的原因。

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.

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

Otty said auditors would be challenged over the coming months, as the numbers behind the credit crunch unravelled.

Otty表示，在随后的几个月中，审计人员将面临挑战，隐藏在信贷紧缩背后的问题将一一浮现。

Estimate of internal control plays a key role in modern audit. However, unscientifically, auditors mainly estimate internal control by their experiences.

内部控制的评价在现代审计中占有基础性地位，但是，以往对于内部控制系统的评价没有科学的依据，很大程度上依赖于审计人员的经验。

Backed by German experts stationed permanently in China, we have continuously extended our service scope. We have also developed a strong team of Chinese certification engineers and auditors to localise our services.

我们一方面依靠常驻中国的德国专家，不断扩大认证的范围；另一方面积极培养国内的工程师和审核员，实现国际认证服务的本地化。

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。