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潜在诉讼
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  latent litigation
     So,for eluding the latent litigation risk by earnings management,the incumbent auditor can prefer conservative accounting choices,this is the important reason to cause auditor change.
     说明为了规避盈利管理所带来的潜在诉讼风险,审计师会坚持采用降低公司盈利水平的会计政策和处理方法,这是导致审计师变更的重要原因。
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  “潜在诉讼”译为未确定词的双语例句
     Finally, based on the above mentioned research, the article integrates auditing objective, auditing environment and auditing bahvior subject motivation in the auditing behavior model.
     (5) 对审计诉讼风险与审计行为关系进行深入地研究,发现潜在诉讼风险并没有引起我国审计人的足够的重视,也未对审计行为产生重大影响,这源于现阶段我国审计诉讼风险转化为现实损失的可能性较小。
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     It proposes suggestions to avoid the potential risks of lawsuit by illustrating the importance of law education of accounting majors, the reform of registered accountants' examination system and the personnel structure of law affairs office.
     从会计专业法律教育、注册会计师考试制度改革、事务所人员结构三个方面提出了会计师事务所规避潜在诉讼风险的建议。
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  相似匹配句对
     Shareholders Derivative Suit
     股东派生诉讼
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     Litigation Trust
     论诉讼信托
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     Advances in studies on potential toxicity of flavonoids
     黄酮类化合物的潜在毒性作用
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     The Study of Potential Design
     潜在设计初探
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Researches on the characteristics, the principal part and responsibility of false-checking done by registered accountants as well as the checking standards, the administration and compensation of appraisal. It proposes suggestions to avoid the potential risks of lawsuit by illustrating the importance of law education of accounting majors, the reform of registered accountants' examination system and the personnel structure of law affairs office.

探讨了注册会计师虚假验资民事责任的性质、主体、对其他利害关系人的责任 ,虚假验资报告的鉴定标准、鉴定机构 ,会计师事务所赔偿金额的鉴定及注册会计师民事责任的溯及力。从会计专业法律教育、注册会计师考试制度改革、事务所人员结构三个方面提出了会计师事务所规避潜在诉讼风险的建议。

Chinese CPAs have not met litigation explosion like their fraternities in the US for lack of efficient rules. However, survey shows that the potential legal risk of CPAs is high. The perfection of legal system makes CPAs expose increasing civil legal risk. Civil legal procedure should avoid CPAs to bear unrealistic responsibilities. Relevant laws and regulations should provide clear provisions to determine civil liability of CPAs based on the considerations of the nature of auditing.

由于虚假陈述民事诉讼刚刚开始,目前,我国注册会计师尚不会面临巨大的民事诉讼风险。但是,调查表明,我国注册会计师存在较大的潜在诉讼风险,随着相关法律制度的不断完善,注册会计师面临民事诉讼的可能性越来越大。虚假陈述民事诉讼应当处理好保护投资者利益和防止滥诉二者之间的关系,避免注册会计师承担过重的、不切合实际的责任。相关法律法规应当在考虑注册会计师审计特点的基础上,就有关问题做出明确规定,以保护注册会计师行业的健康发展。

Earnings management and auditor change of listed companies are the problems that both the regulators and the investors have been paid attention to.In the sample of auditor change firms in 2001 and 2002,we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor.So,for eluding the latent litigation risk by earnings management,the incumbent auditor can prefer conservative accounting choices,this...

Earnings management and auditor change of listed companies are the problems that both the regulators and the investors have been paid attention to.In the sample of auditor change firms in 2001 and 2002,we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor.So,for eluding the latent litigation risk by earnings management,the incumbent auditor can prefer conservative accounting choices,this is the important reason to cause auditor change.However,managers dismissed the incumbent auditors in hope of finding a more reasonable successor and increasing the earnings of companies.

上市公司盈利管理行为和审计变更都是监管者和投资者所关注的问题。本文以2001年和2002年发生审计师变更的上市公司为研究样本,发现在审计师变更的前一年,变更公司的可操纵应计利润显著降低,而在变更当年,可操纵应计利润却显著提高。说明为了规避盈利管理所带来的潜在诉讼风险,审计师会坚持采用降低公司盈利水平的会计政策和处理方法,这是导致审计师变更的重要原因。然而,上市公司却能通过变更审计师达到提高会计盈利目的。

 
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