在2011年5月结束的这个财年中,德勤的咨询业务增长了14.9%,而与之相比审计业务只增长了4.7%。
In the year ending in May 2011, for example, Deloitte's consulting business grew by 14.9%, against 4.7% for the audit business.
但目前我国上市公司的内部审计工作还处在一个较低阶段,与国外相比还存在较大差距。
But current the internal audit work in listed companies in our country is still weak, comparing with abroad.
我国的内部审计实践尚处于较初级的阶段,与国际水平相比有很大差距。
Our country internal audit practice still was at the comparatively primary phase, compared with the international standard has the very big disparity.
最后,在客户选择策略上,我们通过实证检验发现,偏好“四大”审计的客户与我国本土大所客户相比,规模更大,经营状况更好,审计风险更低。
Third, the empirical results suggest that the corporates which choose the big four for auditing have bigger size, better operating status, and lower audit risks than domestic big CPA firms'clients.
相比,欺诈性公司审计委员会中灰色董事的比例显著较高。
The fraud companies, however, had a higher percentage of gray directors on the audit committee.
在基于角色访问控制的基础上,利用DBMS的审计功能,将用户审计信息与实际的权限管理信息相比较,从而侦测出内部合法用户的滥用行为。
On RBAC, using the audit function of DBMS, by comparing user's audit to the authorization administration information, this System can detect user's misuse behavior to DBMS.
与其他审计类型相比,经济责任审计在审计客体、审计内容、审计程序和审计报告上有比较明显的特征。
Compared with other types of audit, the accountability audit has some characteristics distinct from them in object, audit coverage, procedure and reporting.
尝试在营销审计中使用B - S - M模型法来审计单个管理期权,并通过实例与传统净现值方法相比较。
In this paper, we use B-S-M model method to audit a single managerial option in marketing audit.
与国内会计师事务所相比,“四大”中国合作所审计的公司的操控性应计利润较低,并与股票回报率、未来收益之间的关系更为显著。
The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.
与国内会计师事务所相比,“四大”中国合作所审计的公司的操控性应计利润较低,并与股票回报率、未来收益之间的关系更为显著。
The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.
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