例句與造句

1. I investigate the impact of auditor ' s litigation cost on audit effort when the auditor screens the client risks before the acceptance of audit engagement
   因此，會計師如何以有效的策略管理其相關(guān)之訴訟風(fēng)險，成為一項(xiàng)重要的研究議題。
2. ( 2 ) perfect the governing system and change the relationship of audit engagement . ( 3 ) construct the credit system of society . ( 4 ) the standard on professional ethics of cpa should be paid more attention
   第三取決于相關(guān)制度的設(shè)計，如事務(wù)所的聘用，解聘機(jī)制不完善，由于怕“炒魷魚” ，存在著利益沖突，因事務(wù)所和注冊會計師是屬于服務(wù)行業(yè)，怕失去客戶，必然會有損審計的獨(dú)立性。
3. Although both preparing and auditing financial statements need to apply the concepts of materiality , the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures . because , the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements , but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement
   財務(wù)會計中財務(wù)報表的編制，以及審計中財務(wù)報表的查核，都需要運(yùn)用重要性概念；但財務(wù)會計中重要性原則的運(yùn)用，主要是用于過濾篩選不重要的會計數(shù)據(jù)，以節(jié)約信息生產(chǎn)成本，并增強(qiáng)報表的可理解性；而審計中重要性原則的運(yùn)用，則是為了辨識重大會計信息，以控制審計風(fēng)險，并有效率且有效果地完成審計任務(wù)。
4. So the most urgent problem to solve is how to improve the audit quality . to improve listed companies ' information disclosure and caps ' securities audit quality , csrc has made a new measure " a shares supplementary auditing " . in fact , high securities audit quality decides in a good system . one choice is to establish the audit quality evaluation system and a perfect audit quality control system , which can instruct investors to make rational decisions . in this , study , a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality , followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements , and make an comparative analysis of audit quality control system between america and china , disclose shortness of our audit quality control system . in order to improve effectively audit quality , some relevant suggestion and means are provided
   本文認(rèn)為，注冊會計師證券審計質(zhì)量要真正得到提高，關(guān)鍵在于一個好的制度安排。制度選擇之一就是建立一個可操作的質(zhì)量評價體系和完善的全面質(zhì)量控制體系，為投資者導(dǎo)航引向、趨利避害。本文在參考大量國內(nèi)外相關(guān)研究理論的基礎(chǔ)上，研究了審計質(zhì)量低劣的理論成因，嘗試構(gòu)建了審計質(zhì)量替代指標(biāo)的理論體系，包括事務(wù)所審計質(zhì)量的替代指標(biāo)和單個審計項(xiàng)目審計質(zhì)量的替代指標(biāo)，并結(jié)合2001年度年報進(jìn)行了實(shí)證分析；通過對美國和中國審計質(zhì)量控制體系的對比分析，揭示我國審計質(zhì)量控制體系的缺陷以及從美國經(jīng)驗(yàn)得到的啟示，并提出改進(jìn)審計質(zhì)量的途徑和相關(guān)建議，包括宏觀、中觀、微觀三個層次的全面質(zhì)量管理策略和獨(dú)立審計經(jīng)營戰(zhàn)略。
5. It's difficult to find audit engagement in a sentence. 用audit engagement造句挺難的