强制审计

qiǎnɡ zhì shěn jì
  • Compulsory audit;forced audit
强制审计强制审计
  1. 所有金融交易必须为强制审计记录提供可跟踪性和防篡改机制(SarbanesOxley)

    All financial transactions must provide traceability and tamper proof mechanisms for mandatory audit records . ( Sarbanes Oxley )

  2. 近年来,中国的资本市场发展迅速,各种制度不断成熟,随着强制审计规定的出台,聘请会计师事务所进行审计服务成为上市公司的必经环节。

    In recent years , Chinese capital market develops rapidly , all kinds of systems continue to become mature , with the introduction of the mandatory audit requirement , engaging an accounting firm for audit service becomes an necessary link of the listed company .

  3. 你是否认为强制转换审计事务所会增加审计师的独立性?

    Do you perceive mandatory audit firm rotation will increase the auditor independence ?

  4. 为了防止缓冲时间过长,DB2定时强制地写审计记录。

    To prevent an extended period of buffering , DB2 forces the writing of the audit records regularly .

  5. 强制轮换与审计独立性研究&来自中国证券市场的经验数据

    Research into Independence of Auditing : Forced Rotation

  6. 审计强制轮换与审计质量相关性研究综述

    The Literature Review of Studies on Relativity Between Mandatory Auditor Rotation and Audit Quality

  7. 总体上,本文支持审计收费强制披露改善审计环境的结论。

    Therefore , in general the disclosure of audit fees has improved the audit environment in China .

  8. 审计收费信息强制披露与审计环境的改善&来自中国审计市场的证据

    Regulated Changes in Audit Fee Disclosure and Improvement of Audit Environment : Evidence from China 's Auditing Market

  9. 英国、加拿大、欧盟虽然未强制要求进行审计,但是也规定了注册会计师要对上市公司管理层提供的内部审计报告进行有限保证的审阅。

    Internal control evaluation and auditing standards in Britain , Canada and the European Union , while not mandatory for the audit , but also provides the CPA to provide limited review for the internal audit reports .

  10. 最后一步是帮助强制使用统一的审计字段名称,并确保数据库实体具有这些字段。

    The final step is a way to help enforce the names of the audit fields and to ensure that the database entities have those fields .

  11. 通过观察签字注册会计师强制轮换前后的审计结果变化,我们初步估计签字注册会计师的强制轮换对提高证券特许会计师事务所公开报告上市公司潜在财务报告问题的促进作用是有限的。

    Based on a preliminary comparison between audit results before and after the mandatory rotation , very limited effect of the mandatory rule is expected on substantially enhancing the accounting firm disclosing financial reporting problems of listed companies .

  12. 本文的创新与贡献主要体现在以下四个方面:第一,以会计稳健性衡量审计质量,从签字注册会计师任期及其强制轮换的角度研究了审计任期及审计强制轮换对审计质量的影响。

    The contributions of this paper are as follows : Firstly , this paper uses accounting conservatism to measure audit quality , and investigate the influence of audit tenure and mandatory audit rotation on audit quality from the perspective of CPA tenure and CPA mandatory rotation .