rotation of auditor中文什么意思

auditor rotation: 審計師輪換
rotation of auditor appointments: 審計員任命的循環(huán)
auditor: n. 1.會計檢查官，查賬員，審計員。 2.聽者。 3.〔美國〕旁聽生。
by rotation: 輪流地
rotation: n. 1.旋轉(zhuǎn)；輪轉(zhuǎn)；循環(huán)。 2.【天文學(xué)】自轉(zhuǎn)。 3.【物理學(xué)】旋度。 4.輪流，輪換；交替。 5.【農(nóng)業(yè)】輪作；【林業(yè)】輪伐(期)。 by [in] rotation 輪換，輪流。

下載手機詞典可隨時隨地查詞查翻譯

there is the question of possible conflicts of interest in the provision by the same firm of consulting as well as auditing services . there is the question of how incentives of the auditor could be more aligned with those of the investor rather than with those of the management . there is also the questionable suggestion of compulsory rotation of auditors questionable given the higher incidence of corporate failures in the couple of first years in the appointment of new auditors
這個范疇涉及多項互相關(guān)連的問題，包括審計專業(yè)的獨立性與問責(zé)性監(jiān)察其專業(yè)操守的安排由同一家會計師事務(wù)所提供顧問與審計服務(wù)而可能引起的利益沖突問題如何令審計師更保障投資者而不是只顧管理層的利益，以及強制交替任用審計師的建議這個建議值得商榷，因為企業(yè)倒閉較多時是發(fā)生在任用新審計師的最初幾年。

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