audit business造句
例句與造句
- an analysis of the range of auditing business operations
試析經(jīng)營審計的范圍 - the operational auditing handbook-auditing business processes
審核操作手冊.審核業(yè)務程序 - the validity of the " temporary audit business permit " is lengthened from 6 months to 1 year
《臨時審計業(yè)務許可證》有效期由半年延長至1年。 - the cpa firm is the main body for audit business and a professional organization for cpa's
會計師事務所是審計業(yè)務的執(zhí)行主體和注冊會計師的執(zhí)業(yè)組織。 - at the same time, having done much study in making use of computer technology to develop audit business
同時，在應用計算機技術開展審計實務方面做了一定的研究。 - It's difficult to find audit business in a sentence. 用audit business造句挺難的
- it could be seen as a cry for help : the world's biggest accounting firms on november 8th unveiled their vision for the auditing business of the future
大概可以看作是呼救求援吧：11月8日，世界上最大的幾家會計公司發(fā)表了他們對未來審計行業(yè)的展望。 - the essay expound the basic stipulation of cpa's auditing business and civil responsibility through the analyst of the present conditions of cpa's auditing business of our country
本文結合當前我國注冊會計師審計活動的現(xiàn)狀，對注冊會計師審計業(yè)務及民事責任的基本規(guī)定進行了闡述。 - the essay expound the basic stipulation of cpa's auditing business and civil responsibility through the analyst of the present conditions of cpa's auditing business of our country
本文結合當前我國注冊會計師審計活動的現(xiàn)狀，對注冊會計師審計業(yè)務及民事責任的基本規(guī)定進行了闡述。 - cpa's auditing business involve two legal relations, one is contract relation between the bailer and cpa, another is a special trustful relation between cpa and the users
注冊會計師審計業(yè)務所涉及的法律關系主要有兩種：一是委托人與會計師及會計師事務所之間的契約關系；二是注冊會計師及事務所與報表使用人之間的特殊信賴關系。 - established in 1987, cxcpa, is one of the biggest and earliest accounting firms in shanghai which offers auditing business for foreign enterprises, security business ( including listed company ) . asset appraising and construction projects cost consulting services
上海長信會計師事務所創(chuàng)建于1987年，是上海地區(qū)規(guī)模較大的會計師事務所，也是中國最早從事外商投資企業(yè)審計、證券業(yè)務（含上市公司）資產(chǎn)評估及建設工程造價咨詢業(yè)務的會計事務所之一。 - article 9 whoever has passed the unified national examination for certified public accountants and has engaged in auditing business for more than two years may apply to the institute of certified public accountants of the province, autonomous region or municipality directly under the central government for registration
第九條參加注冊會計師全國統(tǒng)一考試成績合格，并從事審計業(yè)務工作2年以上的，可以向省、自治區(qū)、直轄市注冊會計師協(xié)會申請注冊。 - second, through analyzing the reasons leading to the current audit failure happened in usa, the writer analyzes the reasons for audit failure cases from the following aspects : lacking in audit independence, the own problems of auditors and the dysfunctional peer review . through analyzing the audit reform initiated by usa, the writer provides some beneficial advises about how to develop china's audit business
其次，筆者通過對美國近年來審計失敗案例的原因分析，從審計獨立性的缺失，審計人員自身的問題所在和同業(yè)互查的形同虛設等方面分析了美國審計失敗案件的原因，并通過對美國審計改革的分析，從中得出一些對我國審計事業(yè)發(fā)展的有益借鑒 - chapter 1 summarized the main reasons of the participation of certified public accountants into misrepresentation as follows : the audit business is at the stage of buyer-market; the independence of certified public accountants is materially inadequate; the total legal environment is not sound; and the liability cost of certified public accountants for illegal acts is too low, among which the last one is considered to be a very important and key reason why the misrepresentation and false audit report of certified public accountants have occurred so frequently
在此基礎上，總結了注冊會計師參與虛假陳述的主要原因：審計業(yè)務處于買方市場階段，注冊會計師獨立性嚴重不足；法律環(huán)境不健全，注冊會計師違法的法律責任成本低。并分析指出，法律責任成本太低，是促使注冊會計師對造假樂此不疲的重要和關鍵性的因素。因此，加強注冊會計師法律責任研究，逐漸建立民事責任制度是我國證券法律所面臨的一項重要任務。 - at last, focusing on the current conditions and existing problems of china's auditing business, and also combined with the beneficial example of usa audit reform, the writer provides eight specific suggestions : in keeping audit independence, the writer opinions are that we should focus on the following aspects ( 1 ) change the method of audit fees ( 2 ) expand the operational scale of auditing fi rm ( 3 ) establish publicizing avenue ( 4 ) increase the cost of default
最后，針對我國審計的現(xiàn)狀和存在問題，結合美國審計改革的有益借鑒，筆者提出了8點具體建議。在保證審計獨立性方面，筆者認為，應從(1)改革審計收費方式，(2)擴大事務所規(guī)模，(3)建立宣傳途徑，(4)提高違約成本四個方面入手；在提高審計質(zhì)量方面，筆者認為，應從(1)轉變審計模式，(2)改進審計實務操作，(3)改善人力資源配置機制，(4)加強中注協(xié)質(zhì)量監(jiān)管四個方面入手。