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Certification of auditor of Environment Management System ( ISO14000 ) .
环境管理体系审核员(SO14000)训合格证书,注册实习审核员资格。
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One auditor in the audit team is generally appointed as audit team leader .
通常任命审核组中的一名审核员为审核组长。
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The company has been in litigation with its previous auditors for a full year .
那家公司与前任审计员已打了整整一年的官司。
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An external auditor will verify the accounts .
外部审计员将核实这些账目。
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Auditors said they had uncovered evidence of fraud
审计人员说他们已经发现了欺诈的证据。
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The auditor has questioned the legality of the contracts .
审计员质疑这些合同是否合法。
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The external auditors come in once a year .
外聘审计员每年来一次。
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The accounts have to be audited by a firm of external auditors .
这些账目必须由一家外聘审计员的公司来稽查。
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The discrepancy in the company accounts was too conspicuous that no auditor could have failed to notice .
公司账单上的这个错误很明显,任何审计人员都不会不注意到。
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The auditor was required to produce his working papers .
那个审计员被要求提供其工作底稿。
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a meeting to discuss the annual accounts and the auditors ' report thereon
讨论年度报表及其审计报告的会议
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Article 13 In handling audit matters , if auditors have an interest in the auditees or the audit items , they shall withdraw .
第十三条审计人员办理审计事项,与被审计单位或者审计事项有利害关系的,应当回避。
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Article 49 Where an auditor abuses his functions and powers , engages in malpractices for selfish ends , or neglects his duties , if the case constitutes a crime , he shall be investigated for criminal responsibility ;
第四十九条审计人员滥用职权、徇私舞弊、玩忽职守,构成犯罪的,依法追究刑事责任;
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Empirical Analysis about Risk Factors Effect on Auditor Report Behavior
我国审计师报告行为风险因素实证分析
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The Study on the Initiative Auditor Changes of Chinese Listed Companies
我国证券市场自愿性审计机构变更研究
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IT Auditors See Audit Development and the Approaching of Technology Audit Times
从IT审计师看审计学科发展与技术审计时代的到来
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Auditor Size , Auditing Quality and Information Transmission Efficiency
事务所规模、审计质量与信息传播效率
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The Study on Internal Auditors Developing Management Audit
关于内部审计开展管理审计的研究
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A Study on the Building of Conceptual Framework for Auditor Independence
试论审计独立性概念框架的构建
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Comparison between the systems of chief financial officer and internal auditor
财务总监制度与内部审计制度的比较
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Therefore , studying the behavior of auditor changes is of great practical significance .
因此,对我国审计师变更行为进行研究具有重大的现实意义。
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Audit Quality of Big Four Auditors in China
国际四大在中国的审计质量
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Analysis of Information Systems Auditor
信息系统审计师分析
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Besides , internal auditor should change the concept and enhance sense of good service .
内部审计人员要转变思想观念,增强服务意识等。
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Auditors consider corporate governance especially important in the stage of client acceptance .
另外,审计师认为公司治理的强弱在决定是否接受客户阶段特别重要。
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Most of foreign studies find a positive association between audit quality and auditor size .
国外大多研究表明审计质量与事务所规模呈一定的正向关系。
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The third part is about the legal responsibility of auditors to third parties .
第三部分,独立审计对第三人之民事责任。
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IPO Company must provide the financial statements audited by auditors .
IPO发行制度规定企业的财务报表必须经过会计师事务所的审计。
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Auditors provide an additional level of protection against inconsistency .
审计程序对这种不一致提供额外级别的保护。
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Match Arrangement The Mechanism and Improvement of Auditors Employment Right Arrangement of Listed Companies
上市公司审计师聘任权安排:机理与改进