Through analyzing on the features and shortcomings of the administrative structure of our country s listed companies, this paper illustrates the necessity of establishing the auditing committee system, and further probes into several problems needing attention in establishing the auditing committee system in China.
通过分析我国上市公司治理结构的特点及缺陷,说明了在我国建立审计委员会制度的必要性,并进一步对我国建立审计委员会制度需注意的若干问题进行了探讨。
This Paper studies the efficiency of auditing committee in listed companies.
本文从上市公司设立审计委员会前后审计费用变化的角度,间接考察了审计委员会在改善内部控制、保证财务报告质量、减少违规与舞弊等方面的治理效率。
This paper systematically reviews domestic and overseas literature on efficiency of auditing committee with respects to member structure,authority,resources and hard-working of auditing committee,and finally makes a general summary of related domestic literature.
本文从审计委员会的人员组成、权威、资源和勤勉等四个方面对国外有关审计委员会效率研究的文献进行了系统回顾,并对国内相关文献进行了简单梳理。
On the Abnormal Audit Fees, Audit Committee and Audit Opinion Shopping;
审计收费、审计委员会与意见购买——来自2004-2005年中国上市公司的证据
Research on the Relation among Board of Directors,Audit Committees and Board of Supervisors;
董事会、审计委员会与监事会关系研究
Research on Audit Committee of Listed Companies;
上市公司审计委员会问题研究
A Study on Audit Committee in the Listed Companies of China;
我国上市公司审计委员会制度研究
As a watchdog of company, audit committee is an important part of company board which deals with supervising company financing and internal control, playing a significant role in releasing finance information , especially avoiding and detecting the .
由于审计委员会制度属于“舶来品”，国内实务界对其缺乏了解，而学术界对其研究也停留在某些方面的介绍、探讨阶段，没有进行系统的、全面的研究。
Board of Auditors/Panel of External Auditors
审计委员会／外聘审计团
Airport Authority Audit Committee
机场管理局审计委员会
United Nations Board of External Auditors
联合国外聘审计委员会
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
Research on the Relation among Board of Directors,Audit Committees and Board of Supervisors;
董事会、审计委员会与监事会关系研究
Corporate Governance: Auditing Committee & Board of Directors;
公司治理结构:审计委员会·监事会
Empirical Study of the Association between Audit Committee Characteristics and Audit Fees;
审计委员会特征与审计收费相关性的实证研究
An Empirical Study on Governance Efficiency of Auditing Committee and Audit Quality
审计委员会治理效率与审计质量的实证研究
Empirical Research on the Influence of the Effectiveness of Audit Committee to Audit Opinions
审计委员会有效性对审计意见影响的实证研究
Research on Auditing Committee and External Auditing:An Empirical Literature Review and Some Implications
审计委员会与外部审计关系研究综述与启示
United Nations Board of Auditors - New York, USA
联合国审计委员会-纽约，美国
* The Board of External Auditors goes over the accounts.
* 联合国外聘审计委员会复核帐目。
Research on Audit Committee in the Perspective of Corporate Governance;
公司治理视角的审计委员会制度研究
The Research on Audit Committee System Based on Corporate Governance;
基于公司治理的审计委员会制度研究
Accounting Standards Review Board
会计标准审查委员会
International Auditing Practices Committee
国际审计实务委员会
Project Acceptance Committee
项目审批委员会（审批委）
Project Design Review Committee [PDRC] [Hong Kong Housing Authority]
工程设计审议小组委员会〔香港房屋委员会〕