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。
How did you hear about our energy audit services?
您是怎么知道我们的能源审计的？
The Attribute and Performance Standards apply to all internal audit services.
的属性和性能标准适用于所有内部审计服务。
Not providing accountancy or internal audit services for listed audit clients.
不对上市公司提供会计或内部审计服务。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
As the price of audit services, audit fees are the effective signal transferring audit quality.
审计收费作为审计服务的价格，是传递审计质量的有效信号。
Secondly, audit services possess the characteristic of high content of knowledge and technology monopolization.
其次，审计服务具有高知识含量和技术垄断的特点。
In January 2009, SHU LUN PAN CPAs co., Ltd. joined BDO International, and its business scopes extended to providing clients with audit services abroad.
2009年1月，立信会计师事务所加入了BDO国际集团，业务扩展到为委托人提供境外审计服务。
However, within quite a long time, audit was regarded as the key business of CPA profession, while non-audit services did not arouse people's attention.
然而，在相当长的时间内，审计服务一直是注册会计师行业的核心业务，非审计服务并未引起人们的关注。
Current research on the customs inspection focused on the establishment of risk management, corporate audit services specifically for the study are few.
当前对海关稽查的研究主要集中在风险管理模式的建立，专门针对企业稽查业务的研究却很少。
Another standpoint view non-audit services will strengthen the economic links between customer and incumbent auditor, which will damage auditor independence.
另一种观点认为，非审计服务加强了注册会计师和被审计单位的经济联系，损害了审计独立性。
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？
Any accounting firm that provides audit services of internal control to an enterprise shall not provide evaluation services of internal control to the same enterprise.
为企业提供内部控制审计服务的会计师事务所，不得同时为同一企业提供内部控制评价服务。
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。
Article 20 in carrying out their audit services, certified public accountants may, under any of the following circumstances, refuse to produce a report to their clients.
第二十条注册会计师执行审计业务，遇有下列情形之一的，应当拒绝出具有关报告。
Under this situation, it will be very essential and beneficial to study the relationship of non-audit services and auditor independence in our county's specific environment.
在这种情况下，对非审计服务与审计独立性的关系进行探讨将是十分必要而且有益的。
In mandatory audit stage, there is no difference in whether to purchase audit services, but the more significant difference lies in the level of audit quality of service chosen.
在强制审计阶段，上市公司是否购买审计服务不存在差异，但选择的审计服务的质量高低却有很大差距。
Whether the provision of non-audit services leads to earnings management and affect the independence of the audit or not, which is still a hot issue in audit academic and vocational sector.
非审计服务的提供是否导致盈余管理、是否影响审计的独立性，仍然是审计学术界和职业界关注的热点问题。
Chapter 4, based on the regulatory and the demand side, puts forward the proposals for improving high-quality audit services in the institutional environment and specific policy of micro levels.
第四章立足于监管方、需求方的立场有针对性地提出我国建立高质量审计服务的制度环境和微观层面的具体政策建议。
This behavior provide an open platform for the majority of information users for understanding the audit services, as well as an opportunity and a basis for academic workers to study audit pricing.
这一举措为广大信息使用者提供了一个公开了解审计服务的平台，同时也为学术工作者研究审计定价提供了依据和契机。
Special audit Services: the special audit service is to investigate or verify any specific affair or situation for you or to meet any other requirements.
专项审计帮您了解或证明特定财务状况或满足您的其他需要。
Special audit Services: the special audit service is to investigate or verify any specific affair or situation for you or to meet any other requirements.
专项审计帮您了解或证明特定财务状况或满足您的其他需要。
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