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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。

He's doing the rounds of insurance firms.

他正在拜访一家又一家保险公司。

Some of the firms rumored to be interested in the sale include specialty performance shops Saleen and Roush, which have the capacity to accommodate the Viper's handmade production process.

一些公司传出有兴趣包括专业的销售业绩商店萨林和罗斯,有能力,以适应Viper的手工制作过程。

The internet threatens TV just as much as it does other media businesses, and for similar reasons. It competes for advertising, offering firms a more measurable and precise way of reaching consumers. Technology also threatens to fracture television into individual programmes, just as it has ruinously broken music albums into individual tracks.

像其他传统媒体一样,网络也对电视业构成了同样的威胁:它瓜分着广告市场,为企业提供比电视广告更精确的顾客统计数据;科技的进步也使电视业面临节目个人化的威胁,就像它毁灭性地使得唱片变成个人任意组合的音轨。

The best way to do this is to continue to merge their standards, including those for financial firms, into one global rulebook.

实现独立性最好的方法是继续将他们的准则,包括对金融机构的规则,合并成一个全球规则手册。

A running gear for small and medium-sized firms that depressed people.

为小型和中小型企业运行的齿轮,抑郁的人。

Of which there are 40 firms of the respondents said that the sponsors pay the human cost of running gear accounted for more than 50%.

而其中有四成以上的受访券商表示,保荐人的薪酬占到投行部人力成本的50%以上。

Firms on both sides of the Atlantic rushed to cut costs as demand dropped, but in the US employers have a so-called "at will" right to sack staff at any time for any reason.

随着需求下降,大西洋两岸的企业纷纷削减成本,但在美国,企业拥有所谓的"随意"权利,可以在任何时候、以任何理由解雇员工。

Identify a line 4 5 2-D array of "saddle point," that is the position of the element in the largest firms, out of the...

找出一个4行5列的二维数组的"鞍点",即该位置上的元素在该行上最大,在该列上最小。

Identify a line 4 5 2-D array of "saddle point," that is the position of the element in the largest firms,...

找出一个4行5列的二维数组的"鞍点",即该位置上的元素在该行上最大,在该列上最小。

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推荐网络例句

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务,乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐,因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。

Closes the eye, the deep breathing, all no longer are the dreams as if......

关闭眼睛,深呼吸,一切不再是梦想,犹如。。。。。。