审计委员会

联合国审计委员会-纽约，美国

United Nations Board of Auditors - New York , USA

董事长与总经理两职合一、审计委员会的设置状况、盈余管理与审计收费相关性不显著。

The two level-one of chairman and general manager , the status of the Board of Auditors , earnings management are not significantly related to audit fees .

为此，美国证券交易理事会（StockExchangeCouncil，SEC的前身）开始建议设立审计委员会。

Therefore , American Stock Exchange Council ( the SEC predecessor ) started to suggest the establishment of audit committee .

我们的研究同时表明，相对于弱势的审计委员会，应用更准确标准的CFO在存在强势的审计委员会的情况下，更少可能进行激进报告。

Our results also indicate that CFOs applying a more precise standard are less likely to report aggressively in the presence of a strong audit committee than a weak audit committee .

斯卡拉是由FIFA选出的独立审计委员会的主席，他也是临时选举委员会的主席，会监督我的继任者的选举过程。

Mr. Scala is the Independent Chairman of our Audit and Compliance Committee elected by the FIFA Congress . He is also the Chairman of the ad hoc Electoral Committee and , as such , he will oversee the election of my successor .

《萨班斯法案》（即SOX法案）针对美国证券市场监管体系中独立性的缺失，从提高注册会计师的独立性、增强审计委员会职能以及成立公众会计监管委员会几方面给出了改进措施。

The Sarbanes-Oxley Act presents many measures such as enhancing the independence of CPA , elevating function of committee on public accounts , and setting up public company accounting oversee committee , which aim at combating the lack of independence in the accounting regulation system .

由公众公司审计委员会直接雇请会计师委员会；

Public Corporation Audit Committee can directly employ the Accountant Committee .

审计委员会运用其独立、专业、权威等特性，为各审计主体构筑起沟通的桥梁，保证各主体监督职能的实施。

Audit committee uses its independence , professionalism , authority and etc.

审计委员会制度在国外已经有很长的发展历史。

The Audit Committee has a long history in foreign countries .

审计委员会制度是完善公司治理过程中一项重要的制度安排。

The Audit Committee is an important system in corporate governance .

设立上市公司审计委员会制度的探讨

An Exploration of Establishing the Auditing Commission in the Listed Corporations

随后总结出审计委员会发挥其职能的必要条件。

Afterward summarizes the National audit office to display its function .

审计委员会特征对上市公司盈余管理的影响研究

The Effect of Characteristics of Audit Committee on Earnings Management

基于博弈的审计委员会治理效应分析

Governance Performance of Audit Committee : Based on Game Analysis

审计委员会治理效率与审计质量的实证研究

An Empirical Study on Governance Efficiency of Auditing Committee and Audit Quality

对审计委员会制度的介绍是从审计委员会制度的起源开始的。

It begins from the origin of the Audit Committee .

金融企业审计委员会的职能与动作

The function and operation of audit committee in financial institutions

盈余管理程度与上市公司是否设立独立审计委员会没有相关性。

There is no correlation between independent audit committees and earnings management .

我国于2002年正式将审计委员会引入上市公司中，已经经过近6年的发展。

In 2002 , the Board was formally introduced to listed company .

我国审计委员会治理有效性的实证研究

An Empirical Study on the Governance Efficiency of Audit Committee of China

上市公司审计委员会的现状与改进

Actuality and Improvement of the Audit Committee of Listed Company

审计委员会设立与盈余质量相关性的实证研究

An Empirical Research of Relationship between Audit Committee Establishment and Earnings Quality

审计委员会与信息披露质量：来自中国上市公司的经验证据

The Relationship between Audit Committees and Disclosure Quality : Evidence from China

第三部分是本文理论分析的部分，即审计委员会理论分析。

The third part is the theoretical analysis of the audit committee .

基于独立董事经理人身份的审计委员会机制研究

Mechanism Studies of Audit Committee Based on the Manager Status of Independent Directors

审计委员会制度与中国上市公司治理创新

The Audit Committee System and Innovation of Listed Companies ' Governance in China

备案登记的注册会计师事务所应当直接向审计委员会报告。

The registered public accounting firm shall report directly to the audit committee .

我国企业内部控制和审计委员会的关系研究

The Study of Relationship between Internal Control and Audit Committee of Domestic Companies

审计委员会有效性对盈余管理的影响

Effect of Effectiveness of Audit Committee on Earnings Management

沃尔玛表示，其审计委员会成员在独立性方面符合证券交易所的规定。

Walmart said its audit committee members meet stock exchange standards on independence .