查询词典 auditors

I mean, I know those registrar auditors have to perform a very tough audit.

我是说，我知道那些外审员得进行非常严厉的审核。

Our surrogate for independence is the relative frequency with which auditors issue modified audit reports.

我们的代理人为独立是审计员发布修改的相对频率审计报告。

Article 14 The auditors shall, when selecting samples, fully consider the representability of the samples, and ensure that all the sampling unit in the pool have equal opportunities of selection.

第十四条审计人员选取样本时，应当充分考虑样本的代表性，保证总体中的所有抽样单位具有均等的被选取机会。

The essay reviews previous study on this topic and A-share listed firms that have periodically rotated auditors during the period form 2003 to 2005 will be selected as research sample. Basing on whether or not the listed firm changes the accounting firm, the sample will be classified into two group—internal auditor rotation group and external auditor group.

本文在回顾国内外重要文献的基础上，选取2003-2005年进行审计师定期轮换的A股上市公司作为研究样本，并将其按是否同时变更会计师事务所分为内部轮换和外部轮换两类，使用调整后的截面Jones模型估计的操纵性应计利润绝对值计量盈余质量，并将其作为审计质量的衡量指标，对定期轮换与审计质量之间的关系进行了实证检验以分析定期轮换制度的实施对审计质量的影响。

Since the establishment, the Service Center Plate quality has formed effective and complete certification consultation service system with a team of state class trainers, senior auditors with scientific, standard and strict work style in quality management and certification fields, and has successfully assist various domestic famous enterprises to provide certification consultation services.

版块成立至今，已形成了高效完整的认证咨询服务体系，拥有一批质量管理和认证领域的国家级培训教师、高级审核员，依靠素质优良、技能精湛的人员队伍和科学、规范、严谨的工作作风，成功地协助国内众多知名企业提供认证咨询服务。

Skilling was convicted in May on 19 counts of fraud, conspiracy, insider trading and lying to auditors.

斯奇林五月被判19项欺诈，共谋，涉嫌内线交易和向审计人员撒谎罪。

Article 19 Where the auditors find in their audit that the selected samples are not suitable, they shall select substitutive samples for the audit.

第十九条审计人员实施审计时发现选取的样本不恰当，应当选择替代样本进行审计。

The Australian Taxation Office has outlined changes to the obligations for auditors of self managed superannuation funds.

税务局已经给 SMSF的审计人员列出责任的内容。

The Center can be taken to combine the approach to achieve the first certification audit certificate issued by a number of systems, and internal auditors have the training, qualifications of judges outside the Great Wall certification training center.

本中心可采取结合认证的方式达到一次审核颁发多个体系的证书，并有培训内审员、外审员资格的长城认证培训中心。

Then it summarizes the literatures under the structure. The content includes:(1) the regulation issues in the process of information disclosure, including the explanations of information disclosure control, research of the accounting systems, the mechanism of regulation and legal responsibility;(2) supply of information disclosure, composing accounting policy research and unconstraint disclosure research;(3) research of information intermediaries, including auditors and financial analysts;(4) research on the results of information disclosure, mainly on the reaction of constraint and unconstraint information disclosure.

然后，按照此框架，对信息披露的研究文献进行综述，包括：①信息披露中的监管问题，包括信息披露管制解释、会计制度选择研究、监管体系及法律责任研究；②信息披露的供给问题，包括会计政策选择研究、自愿性披露研究等；⑧信息中介的研究，包括审计师、财务分析师等信息中介研究；④信息披露后果研究，包括强制披露的市场反应研究和自愿性披露的市场反应研究。

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。