审计需求

债务契约与外部审计需求关系的实证研究

The Empirical Relationship between Debt Contracts and External Audit Demand

公司特征、审计需求与区域性事务所选择影响因素的实证研究

Company Characters , Audit Demand and Factors Driving Local Accounting Firm Selection

MDMServer提供了很多功能，可以解决主数据架构的认证、授权和审计需求。

MDM Server provides many capabilities to address a master data architecture 's authentication , authorization , and audit needs .

根据理论分析，本文提出第一个研究假设H1：控制其他变量后，外部审计需求与高管现金薪酬正相关。

According to the theoretical analysis , this paper puts forward H1 : after controlling other variables , executive cash compensation has a positive influence on demand of external audit .

我国上市公司独立审计需求问题及对策研究

Study on the Demand for Independent Audit in Chinese Listed Companies

中国证券市场审计需求问题探析

A Discussion on Demand for Audit in China 's Securities Market

治理环境、政府控制和高质量审计需求

Institutional Environment , Government Control and Demand of Audit Quality

所有权结构、审计需求与国际四大的产品差异性

Ownership Structure , Audit Demand & Product Differentiation of the Big 4 Accounting Firms

首先分别界定高管薪酬和外部审计需求的概念。

First of all , it defines the concepts of executive compensation and demand of external audit .

外部审计需求是指企业购买外部审计服务或产品的意愿。

The demand of external audit is the will of enterprises purchase external audit services or products .

本文基于一个两时点大股东掠夺模型，考察了股权结构、代理成本与外部审计需求之间的关系。

Based on a two-stage large shareholder exploitation model , we examine the relationship among ownership structure , agency cost and external auditing demand .

尤其当审计需求以法定需求为主时，较高质量的审计师可能难以实现高质量高效率的良性循环。

Especially when legal demand dominates , auditor of higher quality may be difficult to achieve virtuous circle of high quality and high efficiency .

本文立足于审计需求方的角度，探讨最佳的董事会制度建设和提高审计质量的方法。

Based on the aspect of audit demander , this paper investigates the best board system and the approach of how to improve audit quality .

本文首先借鉴产业组织理论系统分析了行业专门化经营的原因，分别从审计需求方、审计供给方和审计监管方三个角度进行探讨；

According to the industry organization theory , this article analyzes the reasons by the three perspectives : auditor demand , auditor supply and auditor supervisor .

我们的模型分析结果表明，第一大股东持股比例与企业价值成U型曲线关系，而与外部审计需求成倒U型曲线关系。

We show that the ownership of large shareholder demonstrates a U-shaped with firm 's value , but a reverse U-shaped relation with external auditing demand , i. e.

基于此，本文提出了如何引导高质量审计需求及进一步提高审计意见质量的相关政策建议。

Based on this , this paper presents the relevant policy recommendations on how to conduct high-quality audit requirements and to further improve the quality of the audit opinions .

另外，本文从监督需求、信号需求和保险需求三个方面分析我国上市公司的外部审计需求状况。

In addition , the paper analyses the demand of external audit of listed companies , from three aspects respectively , which are supervision demand , signal demand and insurance demand .

评审的形式与很多因素有关，比如开发过程成熟度，任何法律或者规范要求，或者审计需求。

The formality of a review process is related to factors such as the maturity of the development process , any legal or regulatory requirements or the need for an audit trail .

进而得出结论，即高管现金薪酬越高的上市公司，对外部审计需求越大；而管理层持股与外部审计需求呈倒U型关系。

Thus concluded , the higher executive cash compensation , the bigger demand of external audit ; the relationship of demand of external audit and managerial ownership is a significant inverted U-shaped curve .

但在需求方面，多年来高质量审计需求不足的问题一直未能得到有效的改善，这无疑不利于我国注册会计师行业乃至整个资本市场的进一步高质量地发展。

But on the demand side , the problem of inefficient demand for high quality audit has not been resolved for many years , which go against the further development of CPA industry .

审计师选择作为审计需求的直接表现形式，以及审计市场上审计需求各方博弈的结果，从不同角度传递着审计的市场供需状况。

Auditor selection , as direct expression form of auditing demands and gambling result among different demanding parties in auditing market , reflects supplying and demanding information of auditing market from various perspectives .

说明上市公司选择事务所既存在经济动机，也存在管制动机，政府对于审计需求的引导既有攫取之手，又有帮助之手。

These results indicate that , currently in China , there are both economic incentives and regulation incentives on auditor choice , government both play grabbing hand and helping hand roles on auditing demand * 3 .

在我国，随着国有资产绩效考核管理的逐步推广，与之相应的经济效益审计需求也越来越大，仅仅依靠传统的财务审计已经很难胜任。

In our country , with the extension of performance appraisal management in state-owned assets , the demands of corresponding economic benefit auditing is expanding . Only rely on the traditional financial audit has been difficult to do .

管理层有责任保护他们所管理的企业，包括客户、职员、投资、信息、数据和业务功能，还要满足法律法规和审计需求。

It is the responsibility of management to protect the enterprise they manage , which includes the customers , employees , investments , information , data , and business functions , as well as adhering to regulatory and audit requirements .

本文研究的外部审计需求是指企业主动选择高质量审计服务的自愿审计需求，用聘请国际四大或国内十大会计师事务所替代高质量审计需求。

In this paper , the demand of external audit is on the condition of voluntary audit , by employing international " Big Four " or national " Top Ten " accounting firms to instead of demand of high-quality audit .

绝大多数国内研究认为第一大股东持股比例对审计需求的影响存在区间效应，两者为非线性关系。接着，本文分析总结上市公司高管薪酬的现状特征和外部审计需求状况。

Most domestic studies indicate that the largest shareholder has a range effect on the demand of audit , their relationship is non-linear . Thirdly , this paper summarizes some present characteristics of executive compensation of listed companies and the demand of external audit .

我国学者的研究主要集中于代理成本与审计师选择、代理成本与审计需求以及审计师行业专长与盈余管理等方面，对审计师行业专长对代理成本的抑制作用的研究较少。

Chinese scholars ' study mainly focuses on the relationship between agency costs and auditor choice , agency costs and audit requirements , auditor industry specialization and earnings management and other aspect , but there is little correlative research on the relationship between auditor industry specialization and agency costs .

于是，会计师事务所为了应对管理舞弊审计需求的变化，通过对审计服务进行升级，提高对管理舞弊的监督力度，来降低自身的诉讼和舆论压力，管理舞弊导向审计就是在这种背景下诞生出来的。

Therefore , in order to deal with the change of requirements in the auditing of management fraud and lower the legislation and public pressure , the CPA firms upgrade the audit services and improve the supervision for management fraud . Management fraud-based auditing is produced under such background .

寻租动机与审计市场需求：基于民营IPO公司的证据

Rent-seeking Motivation and Auditing Market : Evidence from IPO Private Firms

船舶行业计算机审计系统需求分析

The Analysis of the Requests of Computer Auditing System in Shipbuilding Enterprises