Analyzing the Monitoring System of Auditing by the Agent Characteristics of the Auditor;
从审计师的代理人性质分析社会审计的监督机制
This paper probes into the theoretical knowledge and practical skill that the information system auditor should possess, and advances some measures for cultivating information system auditor in China.
探讨了信息系统审计师应具备的理论知识和实践技能,提出了我国培养信息系统审计师的若干措施。
The standard establishes a framework for the auditor s communication with those in charge of governance, and its content is more systemic and elaborate.
2005年3月,国际审计与保证准则委员会(IAASB)在2004年修订国际审计准则第260号(ISA260)的基础上又发布了进一步对其修订的《征求意见稿》,主要是建立审计师与治理当局沟通的框架,准则内容更系统、更详尽,反映了IAASB对重要审计领域制定更严格的准则和指南的意愿。
Auditor Size, Audit Fees and Audit Opinion Shopping
审计师规模、审计费用与审计意见购买
Auditor Change, Audit Fees and Audit Committee Effectiveness;
审计师变更、审计收费与审计委员会效率
Independent Auditor s Consideration of Internal Auditing Functions;
审计师如何利用被审计企业的内部审计功能
Usually, the auditors are the certified public accountants (CPAs).
一般说来,从事审计检查的审计师是注册会计师。
The Research on Rewarding or Punishing Auditors Against Auditing Collusion;
防范审计合谋与奖惩审计师选择研究
Audit Partner Tenure,Audit Firm Tenure and Audit Quality;
审计师任期、事务所任期与审计质量
auditor's study and evaluation
审计师的研究与评价
auditor-submitted financial report
审计师呈送的财务报告
Certified Information System Auditor
注册信息系统审计师
Institute of Certified Accountants and Auditors
执业会计师和审计师协会
"Article 39 The general engineer, treasurer and auditor shall be under the leadership of the general manager. "
总工程师、总会计师、审计师由总经理领导。
I was the senior auditor of the China Audit Firm.
我曾经做过中国审计事务所的高级审计师。
Consider, with management, the rationale for employing audit firms other than the principal independent auditors.
考虑聘请审计公司而不是主要审计师的标准，？？？
The Research on Audit Conspiracy Governance Based on Auditor Incentive Effect;
基于审计师激励效果的审计合谋治理研究
A Research about the Relationship between Auditor s Legal Liability and Audit Quality;
审计师法律责任安排与审计质量的关联性研究
Study of Auditor Switching Decision Based on Predicted Audit Opinions;
基于预期审计意见的审计师变更决策研究
Auditor Switching and Audit Opinion-Shopping: An Empirical Research;
审计师变更与审计意见购买:一项经验研究
Research on the Relationship between Auditor Switching and Audit Opinion Shopping;
审计师变更与审计意见购买的关系研究