审计师

与许多上市公司在审计师辞任发生的情况一样，东南融通去年8月从纽约证交所（newyorkstockexchange）退市。

As has happened in many cases after auditor resignations , Longtop delisted from the New York Stock Exchange last August .

根据该法，成立了上市公司会计监督委员会（PublicCompanyAccountingOversightBoard），以取代自行监管机制，同时还制定了审计师独立性准则。

The act created the Public Company Accounting Oversight Board to replace self-regulation , and mandated auditor independence requirements .

然而近年来，大量的审计师参与会计作假案表明我国审计质量存在着严重的问题。

He now faces charges for being drunk while in charge of a bicycle and faking a crime .

是否遵守实务公告由审计师自行选择决定

Compliance with Practice Advisories is optional .

安永（ErnstandYoung）上周宣布辞去该公司审计师职务。

Ernst and Young resigned as its auditor last week .

审计师声誉影响股票定价吗&来自IPO定价市场化的证据

Whether Auditor reputation influences share pricing & Evidence from IPO market in China

瑞金矿业（RealGoldMining）的德勤审计师也辞任，称这家中国矿产公司未能披露涉及关联方的重要信息。

It also resigned as auditor of Real Gold Mining , saying that the Chinese miner had failed to disclose material information involving related parties .

基于代理成本的IPO公司审计师选择实证分析&来自沪深股市IPO公司的证据

Empirical Analysis on the Relationship between Agency Cost and Auditor Choice of IPO-Firms Evidences from IPO-Firms in Stock Market of China

多元印刷在此之后由于无法找到新的审计师而被NYSE退市。

DYP has been unsuccessful at finding a new auditor and the NYSE has delisted them .

SEC在2012年末表示，这些公司的审计师拒绝提供相关文件，因而可能会受到处罚。

The S.E.C. said in late 2012 that the companies ' auditors had refused to hand over relevant paperwork and that they could face sanctions .

从以上双重维度，本文实证检验分析得出了重要的研究结论：在IPO市场中审计师的选择确实存在着寻租行为。

From more than double the dimension , the empirical tests and analysis obtained an important conclusion : the existence of rent-seeking behavior in the IPO auditor choice .

昨天，中国生物科技的银行询证函大考也以失败告终–该公司审计师BDO宣布辞职。

Yesterday China-Biotics failed its cash confirmation test when auditor BDO resigned .

SOX中的一项重要条款要求通过公司管理和审计师证明公司内部控制系统的妥善性。

A prominent provision in SOX requires attestation of the adequacy of firms'internal control systems by both firm management and auditors .

所以审计师在IPO过程中具有双重身份，既是IPO公司雇佣的中介机构，又是IPO资格的审核者。

Therefore , auditors in the IPO process have a dual role . It is IPO intermediaries employed by companies , but also the assessment person of IPO qualifications .

2012年，针对嘉汉林业（sino-forest）等公司的欺诈指控引发了一波审计师辞职潮。

Allegations of fraud at companies such as Sino-forest have led to a wave of auditor resignations this year .

美国证交会（SEC）与美国上市公司会计监督委员会（PCAOB）已经对一些中国公司及其美国审计师发起了调查。

The US Securities and Exchange Commission and the Public Company Accounting Oversight Board have launched investigations into some Chinese companies and their US auditors .

首先是内部审计师协会（IIA）于2003年3月，修改了对内部审计的定义，开始探讨内部审计职能上的嬗变。

First , the association of internal auditors revised the definition of internal audit , illustrating the change of its role .

他表示：一个和打印版一模一样的简单PDF文件既便宜、省事，又不用再送给审计师彻底审查。

He said : A simple PDF file , exactly as it was printed , is cheap , easy and does not have to be vetted all over again by the auditors .

青岛啤酒表示，解聘境外审计师罗兵咸永道会计师事务所（pwc）将“有助提高效率及降低披露成本”。

The brewery said the proposed dismissal of its overseas auditor , PwC , would " improve the efficiency and reduce the costs of disclosure " .

有意思的是，sec在选择紧盯中国公司的同时，却显然没有做到一点，那就是起诉那些该对本次金融危机负责的华尔街机构及它们的审计师。

It is curious that the SEC is choosing to go after Chinese companies when the regulator so conspicuously failed to prosecute the Wall Street firms , or their auditors , responsible for the financial crisis .

马萨诸塞大学（UniversityofMassachusetts）的研究人员去年对133名管理者的调研发现，如果一名审计师招人喜欢并且提出了条理清晰的论据，管理者往往会遵从他的建议，即使他们并不赞同而且审计师也缺乏佐证。

A study of 133 managers last year by researchers at the University of Massachusetts found that if an auditor is likable and gives a well-organized argument , managers tend to comply with his suggestions , even if they disagree and the auditor lacks supporting evidence .

过去一年内，至少20家在美上市的中国公司股票因审计师辞职或会计问题而被纽约证交所（NYSE）停牌或摘牌。

In the US , the shares of at least 20 Chinese companies have been suspended or kicked off New York stock exchanges in the past year following auditor resignations or accounting problems .

去年，德勤辞任东南融通（longtop）的审计师，指责其存在“极其严重的缺陷”，包括伪造银行对账单。

Last year , Deloitte quit as auditor of Longtop after accusing the company of " very serious defects " , including faking its bank statements .

该访问是美国公众公司会计监督委员会（pcaob）官员对拥有在美国注册客户（包括satyam）的印度审计师事务所进行的一系列访问之一。

The visit was one of a series conducted by officials from the public company accounting oversight board to Indian auditors with clients registered in the US , including Satyam .

贾森贝德福德（JasonBedford）曾是四大会计师事务所的一名审计师，并在过去六年中专注研究中国信托行业。他表示，自己从未见过有哪一只信托产品完全依赖第三方担保。

Jason Bedford , a former big four auditor who has focused on the Chinese trust sector for the past six years , said he had never seen a product that relied exclusively on third-party guarantees .

促进包括CIA在内的多种证书项目的培训与考试，通过后续教育提高全球内部审计师的专业素质，以适应国际内部审计快速发展历史机遇和拓展职业前景的挑战。

It has tried hard to heighten professional qualifications of global internal auditors by means of continuous education so as to keep abreast with the historical opportunity of quick development and accept a challenge of opening professional vistas for global internal audit .

以前，在香港上市的公司只准使用香港审计师，并按照国际财务报告准则（IFRS）或是与其如出一辙的香港财务报告准则（HKFRS）编制财务报表。

In the past , Hong Kong-listed companies were only permitted to use Hong Kong auditors and to prepare their statements using International Financial Reporting Standards or the virtually identical Hong Kong Financial Reporting Standards .

2003年国际内部审计师协会（IIA）对内部审计标准进行了修订，新的定义以风险为基础，对内部审计的对象、目标、职能等进行了重新定位，推动风险导向内部审计的进一步发展。

IIA revised the internal audit standards in 2003 , the new risk-based definition re-position the objects , objectives , functions of the internal audit , which promoting the further development of risk-oriented internal audit .

根据国际内部审计师协会（IIA）对内部审计的最新定义，内部审计是一种独立、客观的确认和咨询活动，增加价值和改善组织运营成为了内部审计的目标。

According to the brand-new definition made by IIA , internal auditing is an independent , objective assurance and consulting activity , and to add value and improve organization operation has become the target of internal audit .

在另一起臭名昭著的案例中，中国软件集团东南融通（longtop）去年被审计师德勤（deloitte）指责存在“严重缺陷”，包括伪造银行对账单等，随后该公司被纳斯达克摘牌。

In another notorious case , Longtop , a Chinese software company , delisted from Nasdaq last year after its auditor , Deloitte , accused the company of " very serious defects " , including faking its bank statements .