我国证券市场审计失败产生的原因、影响及如何有效治理审计失败,构成本文的研究问题。
The disorder brings about a great impact upon the national securities market and a great loss to investors.
结果发现,在审计收费信息强制披露之后,中国审计市场审计收费差异显著缩小。同时,进一步研究发现过低的审计收费一定程度上损害了审计质量。
The results show that the difference in audit fees between companies decreased after the policy was implemented, and that an unreasonably low audit fee damages audit quality.
不仅是世界杯的筹办工作,对私营公司、银行、金融市场和审计标准,南非也自诩达到了世界一流水平。
And not only in preparing for the World Cup. South Africa boasts private companies, Banks, financial markets and auditing standards that are as good as any, anywhere.
美联储的看门狗们辩解说审计会破坏金融市场对美联储的信心。
Fed sycophants argue that an audit would destroy the financial markets' faith in the Fed.
多数企业仍为家族公司,而且由于其身处保护市场,本就没有大量增资需求,一提到要曝光财务资料接受仔细审计就更是如此。
Most enterprises are family owned and, since they operate in protected markets, have no great need to raise capital, especially if it means exposing themselves to greater scrutiny.
同一个审计者使用同一套规则,一方面与一家客户达成共识,认为无市场价格可参考,另一方面却允许另一家客户继续参照那些不存在的市场价格,这种处理方式是站不住脚的。
That the same auditor can use the same rules to agree with one client there is no market price to use, but allow another client to continue referring to those non-existent prices is indefensible.
为了监管和审计,而迫使银行反复根据已经受损的市场市值来调整其资本价值的做法荒谬的令人吃惊。
For regulators and auditors to force Banks to repeatedly write down the value of their regulatory capital based on an impaired market is an astonishing absurdity.
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。
This is bringing the strategy shops into competition with the biggest players: the Big Four audit firms.
有一个案例,一家公司的市场经理为SGP的审计做准备,但是没有和他的上级领导确认。
In one case, a company's marketing manager arranged for an SGP audit, but without bothering to check in with upper management.
外部执业环境的先天性缺陷是注册会计师审计市场不正当竞争的主要原因。
The congenital flaw of exterior professional environment was the major reason of the unfair competition in the certified public accountant auditing market.
我们也发现更大的审计员亡失市场份额随即对新的审计标准的采用。
We also find that larger auditors lose market share subsequent to the adoption of the new auditing standards.
这恰恰反映出了中国审计市场目前的竞争秩序混乱、市场效率低下。
It just reflects the confusion of competition and lowness of efficiency in Chinese audit market.
本文首先阐述了市场营销审计的理论基础,提出了市场营销审计的假设,并分析了市场营销审计的本质和特征。
This paper expatiates the marketing audit's theory foundation at first, brings forward the marketing audit's hypothesis, and analyses its nature and characteristics.
上述股票的购买价格是由公司审计师确定的股票的公平市价,审计师确定的市场价格应当具有最终决定性和约束力。
The purchase price for such Shares shall be the fair market value of such Shares as determined by the Corporation's auditors, such determination to be conclusive and binding for such purpose.
端正内部审计与“左右邻里”关系和被审单位关系,内部审计的工作重点定为市场营销审计。
We should also correctly handle the "neighboring" relationships and the relationship with the audited work units. The internal auditing should be focused on marketing auditing.
他表示,在英国,frc所属的市场参与者小组创建了一项方案,包括了15项旨在减少风险、改善审计市场的建议。
He said that in the UK the FRC market Participants Group had created a package of 15 recommendations designed to reduce the risks and improve the market.
随着公司制在我国的普及以及市场营销活动的蓬勃发展,相信市场营销审计的研究也会在我国不断深入。
Along with the universality of company system and the booming development of marketing activities in our country, I think the research of marketing audit in our country will get further development.
第二章是本文的重点,意在研究我国审计市场的竞争状况及其成因。
The second chapter is emphasis part which research the competition state of China audit market and reasons.
换一句话说,审计市场结构不可能脱离产业组织结构的变化而变化。
It is to say that audit market structure will not change deviating the changing of industrial organizing structure.
在此背景下,审计意见的市场传导效应又有何特点?。
Under this background, what characteristic does the market conducting effect of audit opinions has again?
目前利用博弈模型对均衡审计市场的研究还主要集中在管理者与注册会计师的博弈,而对投资人与注册会计师的博弈却很少触及。
Nowadays, researches on the equilibrium auditing market, still focus on the game between managers and CPAs, while few has been done on the game between investors and CPAs.
利用市场,产品和行业知识,识别新的内部审计业务机会会。
Use market, product, and industry knowledge to identify new internal audit engagement opportunities.
运用回归方程法,研究我国股票市场对于2003年度非标审计意见的市场反应。
With the multivariate regression analysis, the stock market responses are studied to qualified audit opinions in the 2003 Chinese stock markets.
本文立足于环境决定论,对处于内外环境交互作用变化中的中国民间审计市场的动力转换问题进行了深入分析。
On basis of environment-deciding theory , this article analyzed the power conversion of auditing market according to the changes of internal and external environments .
究其原因,主要是声誉机制、信息披露制度和我国审计市场竞争激烈等因素所致。
The reasons are because of reputation, exposure of information and drastic competition of auditing market.
上市公司年报审计市场的集中程度非常低,会计师事务所之间竞争非常激烈。
The centralization of the auditing market of publicly listed companies' annual report is very low, and the competition among accounting firms is very fierce.
第四,培育寡占型的审计市场结构。
第四,培育寡占型的审计市场结构。
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