审计事务所

英国和瑞士的监管机构还委派国际审计事务所德勤（deloitte）领导一项独立调查。

British and Swiss regulators have also appointed the international audit firm Deloitte to head an independent investigation .

我曾经做过中国审计事务所的高级审计师。

I was the senior auditor of the China Audit Firm .

该基金形容双方友好地结束了合作关系，并找到一个新的审计事务所：德勤（Deloitte）。

The fund , which described the parting as amicable , found a new auditor : Deloitte .

你建议每隔多少年执行一次强制性转换审计事务所？

How often do you suggest for the mandatory audit firm rotation ?

你是否认为强制转换审计事务所会增加审计师的独立性？

Do you perceive mandatory audit firm rotation will increase the auditor independence ?

审计事务所辞任的现象极为少见，投资者将之视为危险信号。

Auditor resignations are extremely rare and are seen as a red flag by investors .

关于保留和发展军队审计事务所的思考

Retaining and developing troops audit offices

出于这个原因，企业和审计事务所正饶有兴趣地关注着围绕怀疑精神展开的争论。

For that reason , companies as well as audit firms are watching the scepticism debate with interest .

在中国企业赴海外上市的同时，我们希望审计事务所也能走向全球，他表示。

As Chinese companies list abroad , we hope the audit firms can go global too , he said .

至今为止，中国对会计规定、职业行为、审计事务所及财务报告的影响始终有限。

So far its impact on accounting rules , professional conduct , audit firms and financial statements has been limited .

毕竟，外企进入中国的同时，也引进了外国审计事务所。

After all , the entry of foreign companies into China happened alongside the introduction of foreign audit firms here .

此外，审计事务所可能还有必要保留列出关键判断之基本理由的备忘录，以鼓励清晰而具有怀疑精神的思考。

Firms could also be obliged to keep memorandums setting out the rationale for key judgments to encourage clear and sceptical thinking .

几名研究者也不知道哪些神秘顾客去拜访了哪些理财顾问这些都被外包给了一个审计事务所。

Nor did the researchers know which advisers had been visited by which mystery shoppers the logistics were outsourced to an audit firm .

近些年来，这些公司的业务受到中国公开上市活动的推动，此类活动通常由西方审计事务所进行尽职调查。

The business has been driven in recent years by Chinese public offerings , which typically involved Western audit firms conducting due diligence .

最近2年的经会计师事务所或审计事务所审计的特许人财务会计报告摘要和审计报告摘要。

Abstracts of the franchiser 's financial and accounting reports and of the audit reports in the last two years audited by the accounting firms or auditing firms .

在过去两年中，有数十家反向并购企业被指舞弊、遭遇审计事务所辞任、或者被美国股市摘牌。

Over the past two years , dozens of these reverse merger companies have been accused of fraud , seen their auditors resign and been delisted from us exchanges .

验资报告须由注册会计师签字或者盖章、会计师事务所或者审计事务所加盖公章后方为有效。

The capital verification report must be signed or sealed by certified public accountants , and sealed by a certified public accountant firm or an auditor firm and shall be valid .

因为审计事务所隶属关系的改变有可能会对审计选择产生影响，所以英国财务报告理事会应加深对此类现象的理解，充分保障审计的独立性和审计质量。

The FRC should promote wider understanding of the possible effects on audit choice of changes to audit firm ownership rules , subject to there being sufficient safeguards to protect auditor independence and audit quality .

这一说法似乎有些牵强，但那些担心欧美四大会计师事务所束缚的人们一直在想，在某个梦幻般的时刻，中国审计事务所是否有可能冲破这种束缚。

It seems far-fetched , but people worried about the stranglehold of the big four in the US and Europe have wondered , in dreamier moments , whether a Chinese firm could break the bind .

计算机建设工程造价软件也逐渐成为建设单位、施工单位、审计事务所、工程造价管理部门的必备工具和技术进步的主要标志。

The softwares of project price management is accepted as a necessary tool in related fields of constructing , building developing , auditing , project price managing , and it is also the main direction forwards to developing of technology .

比如在美国，上市公司的大多数董事必须是独立的，负责公司审计的事务所不能向该公司提供咨询服务。

For example , in the US , a majority of board members of listed companies must be independent and the company 's auditors cannot provide consulting services for the company .

事务所任期、审计质量与事务所强制轮换

Audit Firm Tenure , Audit Quality and Mandatory Audit Firm Rotation

第三章对我国审计市场变更事务所的公司特征和我国总体审计环境进行分析。

Chapter three : analysis the characteristics of the sample companies and auditing environment .

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。

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

审计质量与事务所规模背离&来自审计公费实证的证据

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

审计质量与事务所规模脱臼

Relationship between Audit Quality and Auditor Size

审计质量作为事务所赢得市场份额的根本，也越来越受到重视。

Audit quality as the fundament for the accounting firm to win market share , has attracted more attention .

会计师事务所的规模、审计质量和事务所的组织形式之间存在着复杂的相互作用。

And there are complicated interactions among the scale of an accounting firm , the quality of audit and the organization of accounting firm .

但是可以发现，行业专门化审计对会计师事务所和审计市场有着重要的意义，同时我们注意到行业专门化经营同样存在一些不利于会计师事务所和审计市场发展的风险因素。

But we also find industry specialization operation is important to the audit market , and industry specialization operation is also dangerous to the audit market .

对审计主体会计师事务所来说，风险一旦变成损失，往往是致命的。会计师事务所作为审计风险管理的第一线，其风险管理的有效性决定了整个行业的生存和发展。

Thus , CPA firms must take risk management , the effectiveness of which will surely determine the survival and further development of the auditing profession .