被审计单位应当自接到审计报告之日起十日内，将其书面意见送交审计组或者审计机关。
The auditees shall, within ten days from the date of receiving the audit reports, send their comments in writing to the audit teams or audit institutions.
舍伍德先生并不孤单，在过去10年中主要都在去年21%的公司都收到了这样的有污点的审计意见。
Mr Sherwood is far from alone: 21% of publicly traded companies received such tainted audit opinions last year, the most this decade.
过去的问题集中在审计师利用提供税务意见或咨询收取巨额费用而造成的利益冲突。
Past doubts have centred on the conflicts of interest when an auditor earns large fees for selling tax advice or consultancy.
审计机关应当自收到审计报告之日起三十日内，将审计意见书和审计决定送达被审计单位和有关单位。
Audit institutions shall, within 30 days from the date of receiving the audit reports, serve auditor's opinions and audit decisions on the auditees and units concerned.
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
Our responsibility is to express an opinion on these financial statements based on our audit.
审计组的审计报告报送审计机关前，应当征求被审计对象的意见。
However, prior to submission of the report to the institution, the team shall solicit opinions of the auditee.
但部分会计师事务所为追求自身利益对客户出具不真实甚至虚假的审计意见，使整个注册会计师行业出现诚信危机。
But partial accounting firms issue untrue, even false auditing Suggestions in order to pursuit their own benefits, which results in trustworthy crisis in the line of licensed public accountants.
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?
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.
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。
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.
地方各级审计机关可以根据实际情况，确定本机关需要复核的审计报告、审计意见书、审计决定。
Local audit institutions may determine which audit reports, audit opinions or audit decisions of their own making should be reviewed according to their specific situations.
单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之；
Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
实施阶段就是要获得审计证据，支持审计意见。
In conducting phase, auditors acquire audit evidences to sustain auditor's opinions.
内部审计人员需要同被审计系统的责任者就系统的目标和为审计所划分的控制目标取得一致意见。
Internal auditors need to ensure that the manager who is responsible for the system to be audited agrees with objectives assigned to the system and the control objectives which audit have developed.
审计组应当将被审计对象的书面意见一并报送审计机关。
The audit team shall submit to the audit institution the auditee's written comments along with its own report.
审计意见对审计定价有很大影响。
在借鉴前人研究成果的基础上，论文通过对会计舞弊和审计意见的相关理论的探讨，提出了有关研究假设。
Referring to the outcome of previous studies, this paper made assumptions of the study through studying the related theories with regard to accounting fraud and audit opinion.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
在相对短的时间内你需要对内部控制的有效性提出审计意见。
Within a relatively short amount of time, you need to form an opinion on the effectiveness of the internal control system.
被审计对象应当自接到审计组的审计报告之日起十日内，将其书面意见送交审计组。
The entity under audit shall, within ten days upon receipt of the audit report of the audit team, submit its written opinions to the audit team.
后整理出和审计证据的评价，审计结论，可以达到和意见可以形成。
After the sorting-out and evaluation of audit evidence, audit conclusion can be reached and opinion can be formed.
我们相信，我们的审计工作为发表意见提供了合理的基础。
We believe that our audit provides a reasonable Basis for our opinion.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。
Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
我们相信，我们的审计为我们的审计意见提供了合理的基础。
We believe that our audit provides a reasonable basis for our opinion.
它是保证效益审计质量的一个必要条件，也是审计人员提出审计意见、做出恰当审计结论的基本依据。
It is an essential condition that ensures the quality of performance auditing and also a fundamental basis on which auditors put forward adequate audit conclusions.
地方各级审计机关负责人的任免，应当事先征求上一级审计机关的意见。
The appointment and removal of leading persons of local audit institutions at various levels shall be made after consultation with the audit institutions at the next higher levels.
地方各级审计机关负责人的任免，应当事先征求上一级审计机关的意见。
The appointment and removal of leading persons of local audit institutions at various levels shall be made after consultation with the audit institutions at the next higher levels.
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