外部审计

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 .

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

有了UCM，ClearCase增加了治理价值，发现了用于许多外部审计所需的变更的永不改变的存储库的想法。

With UCM , ClearCase gains in governance value , acquiring the notion of an immutable repository for change that is required for many external compliance audits .

士力架制造商玛氏（Mars）近年来已经引入了独立外部审计人员来检查它的制造厂房。该公司未被要求召回任何与美国花生恐慌相关的产品。

Snickers bars maker Mars , which was not asked to recall any products linked to the US peanut scare , has brought in independent external auditors to review its manufacturing plants in recent years .

20世纪30年代初，美国引进了公共会计准则，提出了使用外部审计者的要求。70年之后，安然（Enron）证明，这种制度仍可能失败。

The US introduced public accounting standards and the requirement to use an external auditor in the early 1930s . Seven decades later , Enron proved the system can still fail .

论我国商业银行外部审计制度和模式的创新

On External Auditing System and Model Innovation by Our Commercial Banks

基于外部审计模式的信贷风险控制研究

Research on the Credit Control Based on the Theory of Audit

本章对高管薪酬激励与外部审计质量之间的相关性进行实证研究。

This chapter is empirical research of executive incentives and external audit .

内部审计与外部审计不同，我们不能期望内部审计从事其不能实现的目标。

There are differences between interior audit with exterior audit .

企业内部审计与外部审计相互协作研究

Research on Coordination between Internal and External Auditing in Enterprise

加强与外部审计的合作；

Strengthen to cooperate with the external independent auditors ;

文章正是以这一目的作为研究的根本出发点，对内部审计与外部审计的关系进行了全面的分析。

So the article overall analyze relationship of internal audit and external audit .

试论外部审计与内部审计的协调

On the Harmonization Between Exterior Audit and Interior Audit

三是提高外部审计监督质量。

The third is to improve the quality of external audit and supervision .

运用外部审计力量对外资银行进行现场检查的问题研究

Study on the issue of on-site examination of foreign banks through external auditing

制定计划为公司外部审计提供协助。

Involvement in planning for assistance provided to the Company 's external auditors .

上市公司外部审计制度变革

Transformation of Exterior Auditing System in Listed Companies

农村审计不同于内部审计、政府审计和社会审计，农村审计应属于外部审计。

The rural audit is an external audit .

负责内部审计与外部审计之间的沟通；

To oversee the interaction between the company 's internal and external auditing institutions ;

提议聘请或更换外部审计机构；

To recommend the engagement or replacement of the company 's external auditing institutions ;

协调内部及外部审计，及与税局、银行等一般事务。

Coordinator to internal external auditor , general affairs with tax bureau , bank etc.

负责为政府管理部门、外部审计的年审、年检等工作提供准确有效的财务信息和支持。

To provide reliable financial reports and data to government authorities , external auditors .

单靠内部控制和外部审计已不能有效地控制和防范会计舞弊问题。

Now it is impossible to disclose fraud only by internal control or independent audit .

另一种审计是外部审计主要指东道国政府审计。

Another kind of audit is external audit , i.e.the government audit of host country .

从预算制定到内部审计、外部审计的财务控制系统；

From arranging the budget to inside and outside auditing of the financial control system ;

审计委员会对每年总结其内部和外部审计活动。

The Audit Committee reviews the scope of activities of the internal and external auditors annually .

最后，加强外部审计效率，强化注册会计师的审计监督作用。

Finally , external auditing efficiency should be strengthened to intensify the supervisory function of CPA .

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 .

另一种审计是外部审计主要指东道国政府审计。审计人员不受被审计人员支配。

Another kind of audit is external audit , i. e. the government audit of host country .

本文在分析内部审计与外部审计关系的基础上，探讨了内部审计与外部审计协调的必要性和可行性。

This paper discussed the harmony necessity and the possibility between the inner audit and exterior audit .