在相对短的时间内你需要对内部控制的有效性提出审计意见。
Within a relatively short amount of time, you need to form an opinion on the effectiveness of the internal control system.
审计风险是会计报表存在重大错报或漏报，而审计人员审计后发表不恰当审计意见的可能性。
Audit risk is the possibility that auditors publish the inappropriate audit opinion after they audit the wrong or missing accounting reports.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。
Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之；
Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.
存货审计在会计报表审计中同样占有重要地位，存货审计所执行的审计程序的适当性影响对整个会计报表发表审计意见。
The inventory audit is also important in the statements audit. The proper audit program in inventory audit will affect the audit opinion in all statements audit.
审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
审计收费不透明，容易发生购买审计意见等有损审计师独立性的行为。
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
研究还发现各年度审计意见保持了很强的一致性。
My research also found CPAs shows very strong consistency in their opinions.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
是审计人员发表不恰当审计意见的可能性及其导致的法律责任。
The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability.
本文采用规范与实证相结合的研究方法对公司治理结构与审计意见的相关性进行研究。
This paper USES both the Normative method and Empirical method to research the relevance of the corporate governance structures and the audit opinions.
第404条在要求去两家公司和外部审计，测试控制的有效性，并在需要控制的有效性就超越审计意见302条。
Section 404 goes beyond Section 302 in requiring both companies and their external auditors to test control effectiveness and in requiring an auditor opinion on control effectiveness.
上期审计意见表现了很强的连续性；
一般涵义的审计风险是指会计报表存在重大错报和漏报，而注册会计师审计后发表不恰当审计意见的可能性。
The general implication of audit risk refers to the possibility of CPA's release of inappropriate audit opinions while blunders and mistakes already existed during the accountant report.
后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。
The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.
故本文从审计意见类型角度分析审计委员会设立的有效性和审计委员会特征因素。
Therefore, this paper analyzes the validity of the establishment of the audit committee and the characteristics of the organization from the point of view of the type of audit opinion.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
它不仅关系到审计人员发表审计意见的客观性，会计信息系统提供数据的可靠性和真实性，而且对防范电子财会数据舞弊具有重要作用。
Security not only audit ensures the objectivity of auditors and the reliability and authenticity of data from accountancy information system, but also prevents fraudulent practic…
一旦独立性受到影响，审计意见就不可能做到客观、公正。
Once this independence is destroyed, audit can't do as fair as it dose before.
一旦独立性受到影响，审计意见就不可能做到客观、公正。
Once this independence is destroyed, audit can't do as fair as it dose before.
应用推荐