quality auditor

Most of foreign studies find a positive association between audit quality and auditor size .

国外大多研究表明审计质量与事务所规模呈一定的正向关系。

Relationship between Audit Quality and Auditor Size

审计质量与事务所规模脱臼

Relationship between Audit Quality and Auditor Size : From the Empirical Test of Audit Fees

审计质量与事务所规模背离&来自审计公费实证的证据

Audit Quality and Auditor Responsibility

审计质量与注册会计师责任

This study separately tests the impact of auditor quality and auditor change on ERCs for firms with positive and negative abnormal earnings , which provides more convincing results .

分别在非正常收益为正或为负的情况下，单独来检验审计质量和审计师变更对盈余反应系数的影响，使得对该类问题的研究结果更加可靠。

However , at present , the standard of performance audit is not perfect , the audit resource is limited , the quality of auditor is not enough and performance audit of public works lacks criterion .

但在目前，绩效审计的标准不完善、审计资源的有限性、审计人员素质的不适应性以及公共项目绩效审计规范的缺乏均制约了它的发展。

The quality of auditor 's report reflects auditing quality directly has effects on the decisions by information users , on the expansion and free , the legal responsibility of auditing risks of auditing agencies and auditors .

审计报告质量是审计质量的综合体现，直接影响到审计信息使用者的决策、审计机构及人员审计风险的扩展与释放，法律责任的承担等。

Chapter 5 is the audit quality with the auditor size changes of accounting firm .

第5章是会计师事务所规模变化前后审计质量实证检验。

I have brought forward main composition , regulation and the quality of internal auditor of internal auditing in mixed ownership enterprise .

提出了混合所有制企业内部审计的主要内容，对混合所有制企业内部审计的规范化和内审人员的素质也提出了要求。

In Chapter four , it tests the difference audit quality in different auditor size and the major differences influence factors with the panel data Logistic model and linear model .

第4章是不同规模会计师事务所审计质量差异实证检验。本章运用面板数据Logistic回归模型和线性回归模型检验了不同规模的会计师事务所审计质量及其主要影响因素的差异。

DeAngelo ( 1981 ) to present its classic definition , audit quality is the auditor of the audited objects found irregularities in the accounting system and public disclosure of such violations of the joint probability .

DeAngelo（1981）提出其经典定义，审计质量是审计师发现被审计对象在会计制度上违规并公开揭露这种违规行为的联合概率。

Inferior quality of audit and auditor 's application of materiality level contribute to the expectation gap currently .

在当前，我国审计市场存在审计期望差距除了审计产品的品质不高以外，还来自审计中对审计重要性水平的运用。

In the end , the writer hopes to improve the accounting information quality by perfecting the auditor rule > optimizing the internal corporate governance structure and strengthening its supervision % check function .

然后，为完善我国监事会制度提出立法建议和制度构想，通过监事会制度的完善，优化公司的内部治理结构，加强监事会的监督、检查作用，有效地提高会计信息质量。

Although it is obvious that accountability and audit decision aids can affect audit judgment quality , research into auditor judgments has seldom incorporated these factors into experimental designs in China .

虽然审计理论研究和实践都表明责任和审计决策辅助工具能影响审计判断质量，但是，在中国，有关审计判断的研究却很少把这些因素结合进相关的实验设计中。

I was referred to you by Mr. Zhang , a Partner with your Beijing office , who informed me that the Shanghai office of your company is actively seeking to hire quality individuals for your Auditor Program .

经您驻北京办事处的同事张先生引荐，他告诉我说贵公司上海办事处正在招聘高素质的审计员。