投资者将以百倍的兴致关注对审计人的选派以及他们的报酬是否充足。
Investors would take a much keener interest in the appointment of auditors and the adequacy of their remuneration.
在发现东南融通存在会计不正当行为后,德勤于今年早些时候辞去该公司审计人职务。
Deloitte resigned as Longtop's auditor earlier this year after discovering alleged accounting improprieties at the company.
也许审计人应该建立一个类似RogerEbert的四星等级制的机制。
Maybe auditors should adopt something similar to Roger Ebert's four-star rating system.
审计授权或委托人与审计人之间由于信息不对称,形成审计的委托—代理关系。
Because of the asymmetry of the information between the audit authorizer and the auditors, the relation of principal-agent is formed.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估,从而选择合适的审计程序。
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
作为评论员,审计人拥有相当的报告自由度,并有机会全面深入地向世人阐述他所作的执业判断的精巧微妙。
As a commentator, the auditor has considerable reporting freedom and the opportunity to communicate the subtlety of his own judgments in full.
在审计契约制度中,为了维护特定的产权,针对审计委托人、审计人可以采用不同的方案,并对契约的期限予以适当选定。
In the audit contracts system, different designs can be applied to clients and auditors for the purpose of maintaining certain property rights and then the term of contracts can be set properly.
检察官说这两名利比里亚人把世界展望组织的食物援助几乎都卖了;审计师说三分之一的粮援被分发到子虚乌有的镇子。
Prosecutors said the two Liberians had sold nearly all of World Vision's food aid; auditors said a third of it was allocated to towns that did not exist.
记录哪一个人何时为什么变更工件的的审计痕迹。
Records an audit trail of who changes what artifacts, when they change them, and why they change them.
1999年的一个审计发现另一个人用149张彩票兑换了237,000美元,而前赢得奖励最多的前十名总共赢了842次,兑走将近价值达180万美元。
A 1999 audit found that another person cashed in 149 tickets worth $237,000, while the top 10 multiple-prize winners had won 842 times for a total of $1.8 million.
一场审计会让人民意识到,伯尼·麦道夫不过坑蒙拐骗了许多人赚了许多钱,而美联储却通过摧毁我们货币的价值欺骗了我们每一个人。
An audit would make people realize that, while Bernie Madoff defrauded a lot of investors for a lot of money, the Fed has defrauded every one of us by destroying the value of our money.
如果你的会计账目曾被审计过,无论你怎么认为,审计师们同样也是人。
WHATEVER you might think if your accounts have ever been qualified, auditors are only human.
作为计划的一部分,绿诺科技在纽约有了新的经理人:一间律师事务所,一家投资者关系公司,一位新的审计员。
As part of the plan, Rino got new handlers in new York: a law firm, an investor relations firm, a new auditor.
哈蒙德称国家审计办公室报告称超支的经费够买第八艘“机敏”级潜艇的说法是错误的,不过他承认国防部还需要努力工作才能让纳税人觉得钱花得值。
Hammond said that the NAO was wrong to state that the overspend could have paid for an eighth Astute submarine, but admitted the MoD still had much to do to give taxpayers value for money.
审计员将单个个人得到高额奖金归因于专门兑奖人的存在。
The auditor attributed the high number of payouts going to single individuals to professional cashers.
一个神色紧张的纳税人正闷闷不乐地和前来查帐的国税局的税务审计员交谈。
A nervous taxpayer was unhappily conversing with the IRS tax auditor who had come to review his records.
伊莱恩·豪尔,州审计员,最近的报告称加利福尼亚人满为患的监狱中,171,500名囚犯中的四分之一(43,500人)是因为三振出局法获刑的。
Elaine Howle, the state auditor, recently reported that of the 171,500 inmates in California's overcrowded prisons last year, a quarter (43,500) were sentenced under the three-strikes law.
一位苹果发言人周三称公司已经严密追踪公司的供应链和定期审计。
An Apple spokesman said Wednesday that the company had been aggressively monitoring factories in its supply chain with regular audits.
如果出版社正盼望着iPad帮助唤醒(或扩展)杂志的销量,那美国发行量审计局(abc)近期公布的数字颇不让人乐观。
If publishers are looking to the iPad to help revive (or extend) magazine sales, recent figures released by the Audit Bureau of Circulations (ABC) aren't good news.
一些人把知识审计看作是商业需求评估、文化评估以及什么样的知识被需要、是有用的、在丢失、被应用和被包含的检测。
Some people view the knowledge audit as being the business needs assessment, cultural assessment, and an examination of what knowledge is needed, available, missing, applied, and contained.
审计马多夫会计报表的三人会计师事务所一直在索要各种信息。
The three-person accounting firm that audited Mr. Madoff's books has been subpoenaed for information.
你是否相信审计师可以经济依赖一位委讬人,但仍然保持独立性?
Do you believe that an auditor can be economically dependent upon a client but still retain independence?
一个神色紧张的纳税人正闷闷不乐地与前来查帐的税务审计员交谈着。
A nervous taxpayer was unhappily conversing with the IRS tax auditor who had come to review his records.
合伙制让合伙人以无限责任的形式为自己的审计失败承担风险,它有助于注册会计师行业的自律,可从责任制度安排上保证注册会计师行业的诚信。
This new system requires the partner undertake all the responsibility for auditing risks and it helps to restrict the certificated public accounting career, which will ensure integrity.
在当今纷繁复杂的经济环境下,在人是“有限理性”的前提下,只有审计程序合理及过程规范,才有审计结果的理性可言。
Under the complicated economic environment, the audit results cannot be expected to be impartial unless the procedure and process are reasonable and normative on the premise of "limited reason".
四是如客户有应付未付的审计收费,并且在下一次审计时仍未支付,客户某种程度上说成为事务所的债务人,则对独立性有损害;
Fourthly, if the payable audit fees aren't paid, and they aren't paid until the next auditing time, then the clients become to be the debtor of the firms to some extent, so it can harm independence.
对选择的供给商和处理承包人的(垃圾处理)操作必须进行审计。
Audits must be made of selected supplier operations and all disposal contractor operations.
对选择的供给商和处理承包人的(垃圾处理)操作必须进行审计。
Audits must be made of selected supplier operations and all disposal contractor operations.
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