Independent Auditor

A Research on the Relationship between Board of Directors Characteristics and the Selection of Independent Auditor

我国上市公司董事会特征与独立审计师选择相关性研究

C : You 're required to get certified by an independent auditor before beginning business with certain American companies .

原来，要跟特定美国公司做生意，就必须通过independentauditor独立审计师，完成国际认证。

The role of independent auditor to ensure the quality of accounting information has the wide concern .

独立审计在确保会计信息质量方面的作用受到广泛的关注。

Analysis using the Game Theory of the Selection of the Independent Auditor 's Report and the Rebuilding of Trust Relationship

独立审计报告选择的博弈分析与信任关系重建

Audit carry out by an independent auditor

由独立的审记员进行的审计

Unboundedness has a greater empirical credibility . The contribution of the independent auditor is to provide credibility to information .

无界性有更大的经验可信性。独立审计师的作用在于增强信息的可信性。

Independent auditor has become the indispensable external supervisory institution for governing the corruption of accounting message . The auditing quality is in relation to that directly .

独立的审计人员已成为治理会计信息舞弊的一种不可或缺的外部监控机制，其审计质量的高低直接关系到会计信息舞弊治理的成效。

After the financial statements have been examined and signed by the Independent Auditor , they shall be submitted to the board of directors for approval .

财务报表经独立审计师审计和签字后，应提交董事会批准。

Independence also requires a five-year " cooling-off " period for former employees of the listed company , or of its independent auditor ; for former employees of any company whose compensation committee includes an officer of the listed company ; and for immediate family members of the above .

独立性还要求上市公司的前雇员、独立审计师和报酬委员会的成员及其直系亲属担任公司独立董事时，应当具有5年“冷却期”。

It not only orders the bank to base its LIBOR submissions on market prices rather than estimates of borrowing costs , but the settlement also calls an independent auditor to scrutinize its submissions for the next five years and report back to the commodity futures trading commission .

除了要求巴克莱基于市价（而非估算借贷成本）提交Libor利率，和解案还要求未来五年设立独立审计人，审查巴克莱提交的利率，并汇报给美国商品期货交易委员会（CommodityFuturesTradingCommission）。

Jurisprudential Considerations on Perfecting the Relationship Structure between Independent Director and Auditor Board of Listed Companies

完善上市公司监事会与独立董事关系构架的法律思考

From the view of economics , independent audit quality depends on the mutual reaction between the social needs for independent audit and the auditor 's capacity .

从经济学角度来看，独立审计质量是独立审计的社会需求和注册会计师行业自身服务能力的有机统一。