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年度审计
相关语句
  annual audit
     The Issues of Corporate Governance in China from the Perspective of Annual Audit
     从年度审计看我国的公司治理问题
短句来源
     Model 1 mainly discusses determinants of annual audit fees of the listed companies, and Model 2 mainly discusses how do audit fees affect audit quality.
     模型1主要探讨上市公司年度审计收费的决定因素,模型2主要探讨审计收费和审计质量的关系。
短句来源
  “年度审计”译为未确定词的双语例句
     Model 1 discusses the determinats of audit fee, model 2 discusses the relation between audit fee and audit quality. The data of 384 companies used in the models are selected from the listed companies that have disclosed their audit fees and other finance informations of 2001. After demonstration we can get the main conclusions: there are notable positive relativity between audit fee and audtee's total assetses or subsidiaries ,and auditor's scale;
     模型1主要探讨上市公司年度审计费用的决定因素,模型2主要探讨审计费用和审计质量的关系,模型回归采用的数据均为公布2001年度的审计报酬以及其他财务等信息的上市公司中抽取的384家样本公司的数据。 通过实证,得出的结论主要有:我国证券市场的审计费用和客户资产、经营规模、事务所规模显著正相关;
短句来源
     These samples can reflect current condition of auditor changing and the pairs are from the same industry with approximate scale to avoid the industry and scale’s effect to our analysis.
     本文选取2002年度审计机构发生变更的上市公司为样本,较能反映我国上市公司审计机构变更的现状,同时也在配对过程中采用了同行业资产规模最相近的上市公司,避免了行业和资产规模对于审计机构变更的影响。
短句来源
     My research also found CPAs shows very strong consistency in their opinions.
     研究还发现各年度审计意见保持了很强的一致性。
短句来源
     Secondly, we take the logistic model which comprises a dummy variable about whether the standards are revised or not ,some control variables about financial index, characteristics of accountant office, last year's auditing opinion and the characteristics of managers, we test the effect of the new standards for the auditors to decide whether delivering GCO or not and which kind of GCO should be delivered.
     然后以准则修订与否为目标解释变量,以上市公司财务指标、主审会计师事务所特征、上年度审计意见类型和公司管理当局特征为控制变量建立Logistic多元回归模型,分别准则修订对审计师决定是否出具GCO影响和准则修订对审计师决定出具何种类型GCO影响两方面进行检验。
短句来源
     Several dates can serve as reference in determining valuation date of bankruptcy such as the date of auditing written in the auditing report which indicates insolvency, the date on the judicial decision writ after case-hearing, and the date of announcing judicial decision.
     该文所谈的企业破产基准日即破产企业资产评估基准日。 在选择企业破产基准日时 ,常常会有几个可供参考的时间 ,如企业资不抵债的审计报告书中的年度审计时间 ,法院受理后民事裁定书日期 ,以及法院民事裁定后的公告日等。
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  相似匹配句对
     The audit of company's accounting report
     企业年度会计报表审计研究
短句来源
     State-owned Enterprise Annual Financial Statements Auditing Quality Analysis
     国有企业年度报表审计质量分析
短句来源
     Audit: From external with gathering momentum to internal control
     夹缝审计
短句来源
     AN INTRODUCTION TO AUDITING
     审计概述
短句来源
     Events in Greece
     希腊的年度大事
短句来源
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  annual audit
An annual audit has been performed to monitor performance.
      
Analyzing the recent financial history of a firm is an important step in the annual audit cycle and in many other financial reasoning tasks.
      
Access to care, quality of care, and annual audit performance data were analyzed.
      
Your annual audit is as an obvious tool for evaluating fiscal improvements.
      
A certification of procedures, results and annual audit certificate issued.
      
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  annual review
This article continues the annual review of developments in European political science periodical literature.
      
The objective of this paper is to analyze the causes of inflation projected for Canada through out the 1980s, using CANDIDE Model 2.0 as reported in the 18th Annual Review base case.
      
Joerden (Hrsg.), Jahrbuch für Recht und Ethik (Annual Review of Law and Ethics)
      
Eric Lander, David Page, Richard Lifton (eds): Annual review of genomics and human genetics (volume 4)
      
Eric Lander, David Page, Aravinda Chakravarti (eds): Annual review of genomics and human genetics, volume 5.
      
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Audit quality is the soul of the audit.We can control audit quality to some extent by taking up several methods.That is to promote field audit performance to disclose fraud according to audit procedure and appropriate statute,to emphasis on main links such as yearly audit plan,audit writ,audit analysis and group discussion,to adopt station responsibility system,to strengthen assessment and recording,to look into fault cases, to match responsibility,power and benefit,and so on.

审计质量是审计工作的生命。要控制好审计质量 ,必须深化现场审计 ,实事求是地揭露、坚持审计程序和准确适用法律法规 ,必须抓住年度审计计划、审计文书制作、审计复核、集体审议等主要环节 ,必须纳入岗位责任制、加强考核、记载、实行错案追究和责权利相匹配。

Several dates can serve as reference in determining valuation date of bankruptcy such as the date of auditing written in the auditing report which indicates insolvency, the date on the judicial decision writ after case-hearing, and the date of announcing judicial decision. The author believes that the date on the judicial decision writ should be the valuation date of bankruptcy.

该文所谈的企业破产基准日即破产企业资产评估基准日。在选择企业破产基准日时 ,常常会有几个可供参考的时间 ,如企业资不抵债的审计报告书中的年度审计时间 ,法院受理后民事裁定书日期 ,以及法院民事裁定后的公告日等。本文举例说明 ,应以法院受理后民事裁定书日期为企业破产基准日。

The markets, investors and researchers have paid more and more attention to auditor switching.In this paper we develop eight hypotheses,based on overseas relevant researches and characteristics of Chinese stock market and listed companies, and do hypotheses tests with Logistic regression models to examine the relationship between modified audit opinions, auditor size, financial distress, audit delay and auditor switching on the base of Chinese listed companies data from 2000 to 2003.To sum up Logistic regression...

The markets, investors and researchers have paid more and more attention to auditor switching.In this paper we develop eight hypotheses,based on overseas relevant researches and characteristics of Chinese stock market and listed companies, and do hypotheses tests with Logistic regression models to examine the relationship between modified audit opinions, auditor size, financial distress, audit delay and auditor switching on the base of Chinese listed companies data from 2000 to 2003.To sum up Logistic regression results,we can conclude that ceteris paribus, the frequency of auditor switching is positively associated with receiving modified audit opinions in this year and last year, annual reports disclosure delay of this year and last year and ST institution, and negatively associated with operating cash flow per share, auditor size and firm size.

上市公司会计师事务所的更换越来越引起市场、投资者以及研究者的关注。本文主要基于国外的相关研究和中国股市及上市公司的特征,提出八个研究假设,然后构建Logistic回归模型,依据2000-2003年上市公司年报数据进行假设检验,主要考察非标准审计意见、审计者规模、财务困境和审计迟滞与会计师事务所更迭之间的关系。综合Logistic回归分析结果,基本上可以认为,在同等条件下,上年度及本年度被出具非标准审计意见、由规模小的会计师事务所审计、每股经营现金流为负(处于财务困境中)、上年度和本年度审计迟滞时间长的上市公司更有可能更换会计师事务所。同时,被ST以及公司规模小的上市公司更有可能更换会计师事务所。

 
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