auditing business造句
例句與造句
- an analysis of the range of auditing business operations
試析經(jīng)營審計(jì)的范圍 - the operational auditing handbook-auditing business processes
審核操作手冊(cè).審核業(yè)務(wù)程序 - the validity of the " temporary audit business permit " is lengthened from 6 months to 1 year
《臨時(shí)審計(jì)業(yè)務(wù)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(huì)計(jì)師事務(wù)所是審計(jì)業(yè)務(wù)的執(zhí)行主體和注冊(cè)會(huì)計(jì)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(shí)，在應(yīng)用計(jì)算機(jī)技術(shù)開展審計(jì)實(shí)務(wù)方面做了一定的研究。 - It's difficult to find auditing business in a sentence. 用auditing 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(huì)計(jì)公司發(fā)表了他們對(duì)未來審計(jì)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(jié)合當(dāng)前我國注冊(cè)會(huì)計(jì)師審計(jì)活動(dòng)的現(xiàn)狀，對(duì)注冊(cè)會(huì)計(jì)師審計(jì)業(yè)務(wù)及民事責(zé)任的基本規(guī)定進(jìn)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(jié)合當(dāng)前我國注冊(cè)會(huì)計(jì)師審計(jì)活動(dòng)的現(xiàn)狀，對(duì)注冊(cè)會(huì)計(jì)師審計(jì)業(yè)務(wù)及民事責(zé)任的基本規(guī)定進(jìn)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(cè)會(huì)計(jì)師審計(jì)業(yè)務(wù)所涉及的法律關(guān)系主要有兩種：一是委托人與會(huì)計(jì)師及會(huì)計(jì)師事務(wù)所之間的契約關(guān)系；二是注冊(cè)會(huì)計(jì)師及事務(wù)所與報(bào)表使用人之間的特殊信賴關(guān)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(huì)計(jì)師事務(wù)所創(chuàng)建于1987年，是上海地區(qū)規(guī)模較大的會(huì)計(jì)師事務(wù)所，也是中國最早從事外商投資企業(yè)審計(jì)、證券業(yè)務(wù)（含上市公司）資產(chǎn)評(píng)估及建設(shè)工程造價(jià)咨詢業(yè)務(wù)的會(huì)計(jì)事務(wù)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(cè)會(huì)計(jì)師全國統(tǒng)一考試成績合格，并從事審計(jì)業(yè)務(wù)工作2年以上的，可以向省、自治區(qū)、直轄市注冊(cè)會(huì)計(jì)師協(xié)會(huì)申請(qǐng)注冊(cè)。 - 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(duì)美國近年來審計(jì)失敗案例的原因分析，從審計(jì)獨(dú)立性的缺失，審計(jì)人員自身的問題所在和同業(yè)互查的形同虛設(shè)等方面分析了美國審計(jì)失敗案件的原因，并通過對(duì)美國審計(jì)改革的分析，從中得出一些對(duì)我國審計(jì)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(chǔ)上，總結(jié)了注冊(cè)會(huì)計(jì)師參與虛假陳述的主要原因：審計(jì)業(yè)務(wù)處于買方市場階段，注冊(cè)會(huì)計(jì)師獨(dú)立性嚴(yán)重不足；法律環(huán)境不健全，注冊(cè)會(huì)計(jì)師違法的法律責(zé)任成本低。并分析指出，法律責(zé)任成本太低，是促使注冊(cè)會(huì)計(jì)師對(duì)造假樂此不疲的重要和關(guān)鍵性的因素。因此，加強(qiáng)注冊(cè)會(huì)計(jì)師法律責(zé)任研究，逐漸建立民事責(zé)任制度是我國證券法律所面臨的一項(xiàng)重要任務(wù)。 - 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(duì)我國審計(jì)的現(xiàn)狀和存在問題，結(jié)合美國審計(jì)改革的有益借鑒，筆者提出了8點(diǎn)具體建議。在保證審計(jì)獨(dú)立性方面，筆者認(rèn)為，應(yīng)從(1)改革審計(jì)收費(fèi)方式，(2)擴(kuò)大事務(wù)所規(guī)模，(3)建立宣傳途徑，(4)提高違約成本四個(gè)方面入手；在提高審計(jì)質(zhì)量方面，筆者認(rèn)為，應(yīng)從(1)轉(zhuǎn)變審計(jì)模式，(2)改進(jìn)審計(jì)實(shí)務(wù)操作，(3)改善人力資源配置機(jī)制，(4)加強(qiáng)中注協(xié)質(zhì)量監(jiān)管四個(gè)方面入手。