根据纽约州审计署报告,2009年由于援助的原因,华尔街收益六百一十四亿美元,这个数字几乎比2006年多出了三倍。
Bolstered by bailouts, Wall Street earned $61.4 billion in 2009, almost three times more than in 2006, according to the New York State Comptroller's office report.
审计过程实际上是审计风险的控制过程,也是审计收益、审计风险和审计成本的权衡过程。
The audit process in fact is the course to control audit risk and to balance the income , risk and cost of audit at the same time.
注册会计师审计独立性的保持是风险与收益权衡后的结果。
Independent Audit of Certified Public Accountants to maintain the balance between risk and return is the result.
其中的信息包括:净收益,营业收入,资产负债表数据,审计报告,对公司经营记录和未来方向的管理讨论。
Information includes earnings, revenues, balance sheet data, an auditor statement, and management discussion of the company track record and future direction.
本文通过建立动态博弈模型,分别分析了变动收益和固定收益下的审计意见购买的行为特征及其最优监管策略。
Through solving a dynamic game, this paper analyzes the characteristics of and regulatory strategies to the opinion-shopping behaviors with variable income (APVI) or fixed income (APFI).
电脑化的审计程序及与州税务档案的反复核对亮出可疑收益的“信号”以作进一步的分析。
Computerized audit routines and crosschecks with state tax records "flag" suspicious returns for further analysis.
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.
与国内会计师事务所相比,“四大”中国合作所审计的公司的操控性应计利润较低,并与股票回报率、未来收益之间的关系更为显著。
The result shows that the listed companies audited by "Top 4" have lower discretional accruals and more significant relationship with stock return and future profitability.
而流动资产占资产总额比重、净资产收益率、盈余管理迹象和地域因素对审计定价没有显著的影响。
And the ratios of liquidity assets to total assets, ROE, earnings management signs and geographical factors have no significant impact on audit pricing.
而流动资产占资产总额比重、净资产收益率、盈余管理迹象和地域因素对审计定价没有显著的影响。
And the ratios of liquidity assets to total assets, ROE, earnings management signs and geographical factors have no significant impact on audit pricing.
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