Some academics argue that doing an internal audit makes an auditor more knowledgeable about a client, and therefore a better external auditor.
一些学者认为做内部审计会让一位审计师可以更了解顾客,进而提供更好的外部审计服务。
The independence is the soul of audit, the behavior restrain of auditor, and the core value of auditor.
审计独立性是审计的灵魂,既是审计人员的行为约束,也是审计人员的核心价值。
The principal org.apache.geronimo.security.realm.providers.GeronimoGroupPrincipal with the name auditor is mapped to the auditor application role.
名称为auditor的主体or g . apache . geronimo . security . realm . providers . GeronimoGroupPrincipal映射到审计员应用程序角色。
You can install auditor on to your hard disk using the auditor-hdinstall script.
您可以使用auditor -hdinstall脚本将auditor安装到硬盘上。
Research on non audit service provision impairs auditor independence, differential incentives drive auditor behavior.
非审计提供服务研究损害审计师的独立性,微分动力驱动审计师的行为。
What's the difference between an internal auditor and an external auditor?
内部审计师和外部审计师有何不同?。
Objectivity is presumed to be impaired if an auditor provides assurance services for an activity for which the auditor had responsibility within the previous year.
审计师在上年度负责一项工作之后,本年度又对该工作提供保证服务,则可以假定客观性受到了损害。
The job function, management and training method for internal auditor were researched, to pro - vide reference pattern on the establishment of internal auditor system.
探讨了内审员的工作职能和管理与培训方法,为建立内审员制度提供了参考模式。
This paper probes into the theoretical knowledge and practical skill that the information system auditor should possess, and advances some measures for cultivating information system auditor in China.
探讨了信息系统审计师应具备的理论知识和实践技能,提出了我国培养信息系统审计师的若干措施。
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。
EMS auditor candidates should have some relevant experience in these areas before hire and the EMS lead auditor course should be a means to focus their knowledge toward the audit process.
候选的EMS审核员候选人在受雇于认证机构前应具备这些领域的某些相关经历,而EMS审核组长培训课程应只是把他们的知识向针对审核过程引导中关注审核员知识的一种手段。
The auditor does not exercise judgment in the selection of auditor procedures. (1 is agree, 7 is disagree).
审计人员判断不行使核数师在选择程序。(1为同意,7为不同意)。
Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
本文利用会计盈余价值相关性的回报模型,试图从投资者这一较新的角度切入,以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
Thee auditor is the shinning example of commitment, dedication, contribution, and hard work - because everyone is watching to see if the auditor stumbles.
内审人员必须全力以赴,奉献自己,做出贡献,努力工作,因为内审出错的时候每个人都睁着眼睛看。
The research indicated that the lack in auditor Independence result in the audit failure. And the lack in auditor Independence is mainly caused by the"management control"in audit relationship.
有关研究表明,审计人员的独立性受损是导致审计失败的一个重要根源,而审计独立性受损的主要影响因素是现行审计委托关系中存在的“管理层控制”问题。
The research indicated that the lack in auditor Independence result in the audit failure. And the lack in auditor Independence is mainly caused by the"management control"in audit relationship.
有关研究表明,审计人员的独立性受损是导致审计失败的一个重要根源,而审计独立性受损的主要影响因素是现行审计委托关系中存在的“管理层控制”问题。
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