Since audit firms tend to specialise by industry, some companies have no choice at all.
由于审计公司倾向于根据不同行业而专业化，有些公司根本没有选择的机会。
Audit quality is affected by audit firms 'independence, as well as professional qualification.
审计质量的高低取决于会计师事务所的独立性及其专业胜任能力。
This is bringing the strategy shops into competition with the biggest players: the Big Four audit firms.
策略就是把战略咨询与最大的玩家——“四大”审计公司抢占市场。
But by far the most radical proposal in the leaked draft would be to forbid audit firms from providing non-audit services.
但是到目前为止，泄露的草案中最激进的提议是禁止审计公司提供非审计服务。
The native audit firms are infants that can not grow up. It is because the market lacks the demand of independent audits.
当前我国本土所成了“长不大的婴儿”，其内因是我国上市公司缺乏对高独立性审计的自愿性需求。
The differentiation of audit quality distinguished by the size of audit firms emerged after year 2000, but still not clear.
这种以事务所规模区分的审计质量差异在2000年以后开始出现，但仍不够明显。
This would be a huge change to the business model of the “big four” audit firms: PwC, Deloitte Touche Tohmatsu, Ernst &Young and KPMG.
这将给“四大”会计师事务所的商业模式带来巨大改变：普华永道，德勤，安永和毕马威。
Forcing the breakout of pure audit firms would separate an exciting and growing business from a plodding but vital one, in Europe at least.
强制剥离出纯审计业务公司，将会使得一个令人激动的成长型业务与一个发展缓慢但至关重要的业务分开，至少是在欧洲内会是如此。
Assignment to other audit firms of the responsibility for auditing entities that conduct material intercompany transactions with each other.
将彼此之间有重要业务往来的审计主体的责任安排其他事务所承担。
The business has been driven in recent years by Chinese public offerings, which typically involved western audit firms conducting due diligence.
近些年来，这些公司的业务受到中国公开上市活动的推动，此类活动通常由西方审计事务所进行尽职调查。
The thesis studies the price strategy of audit firms by the means of theory analysis and demonstration research in the background of audit industry.
本文以审计产业为背景，采用理论分析与实证研究相结合的方法，对会计师事务所的价格战略进行深入的研究。
Some are more dramatic: having auditors appointed by regulators, or stripping out audit firms from the multidisciplinary monsters the Big Four have become.
一些则更加激进：由监管者任命公司的审计师，或者分拆像这四大会计师事务所那样的，提供各种专业服务的庞然大物。
A secondary question is whether in such a case these audit firms would also lose their right to perform audit services for US multinational company operations in China.
第二个问题是，在此种情况下，这些审计公司是否也会失去为在华经营的美国跨国公司提供审计服务的权利。
In this period, audit firms have also behaved in a manner consistent with awareness of potential threats to auditor independence, and hence to reputation, from provision of NAS.
在此时代，审计事务所也表示的体例有潜在要挟的熟悉，审计师的自力性相分歧，因此诺言，从NAS的规则。
Audit firm industry expertise is an important component of professional qualification, so whether it could improve audit firms 'audit quality is the main purpose of our research.
会计师事务所行业专长作为其专业胜任能力的一个重要组成部分，它是否能提高会计师事务所的审计质量，这是本文所要探讨的问题。
Rather than creating a regulation to change the system, Sarbanes-Oxley created an expensive and arguably unconstitutional new regulatory agency to regulate the audit firms' activities.
萨班斯—奥克·斯莱法案创设了一个昂贵的及有争议性违宪的新的协调机构去规范审计公司活动，而不是创造一种规则改变现有的机制。
Since the audit report would no longer be standard in style, content or wording, there would be competition between audit firms to be seen to deliver the added value in the most accessible fashion.
因为审计报告将不再要求标准的格式，内容和措辞，势必会引发事务所之间的竞争，看谁能以最通俗易懂的形式向公众提供增值的信息。
Britain's audit Inspection Unit (AIU) says that the major firms "have policies and procedures in place to support audit quality" -but that improvements are needed.
英国审计视察单位(aiu)认为，那些主要的公司“确实拥有其政策和程序用来支持审计质量”，但是仍需要进一步提高。
Audit problems can be gauged by factors like the size of the discretionary accruals that firms are allowed to make and the frequency with which accounts are restated.
审计问题可以通过会计师事务所能容忍的会计估计的规模大小，会计账目的重述频率等因素来衡量。
The law requires the board to inspect firms that audit companies whose securities trade in the United States.
法律要求S.E.C去检查在美国进行证券交易的审计企业。
I think the firms have improved audit procedures and that is one of the reasons all these frauds are suddenly coming to light.
我认为会计师事务所已经改进了它们的审计程序，这也是这些舞弊现在突然被发现的原因之一。
In America, accountants are barred from providing most non-audit services to firms they audit.
在美国是禁止会计师提供他们所进行审计的公司以非审计服务的。
Others think the best solution is to help the second-tier accounting firms audit the big companies.
其他人认为最好的办法是让稍次一些的审计所去审计那些大公司。
In addition, the act failed to resolve the major conflict of interest created when auditing firms are paid by the companies they audit.
另外，审计公司的报酬由雇用者被审计公司支付，由此所产生的重大利益冲突该法案并没有解决之道。
This enables certified public accountants and accounting firms audit responsibility has become the focus of attention.
这使得注册会计师和会计师事务所的审计责任一直成为人们关注的焦点。
The objective judgment result is the foundation of appropriate audit opinion, and the improvement of efficiency is the economic restriction faced with CPA's firms.
客观的判断结果是发表恰当审计意见的基础，判断效率的提高是会计师事务所面临的经济约束。
As parts of the audit process are automated, and firms embrace artificial intelligence, much of the mundane administrative work often given to entry-level employees is being eliminated.
随着部分审计流程实现自动化，随着各事务所采纳人工智能技术，过去往往交由初级员工完成的单调的行政工作有很大一部分正被消除。
With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.
伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。
For sharing with audit market, the accounting firms either improve the audit efficiency to cut down the audit cost, or maintain "unusual relations" with clients.
会计师事务所为了能在审计市场上保持自己的一席之地，要么努力提高效率，降低审计成本，要么与客户保持一种“非正常”的关系。
For sharing with audit market, the accounting firms either improve the audit efficiency to cut down the audit cost, or maintain "unusual relations" with clients.
会计师事务所为了能在审计市场上保持自己的一席之地，要么努力提高效率，降低审计成本，要么与客户保持一种“非正常”的关系。
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