The Attribute and Performance Standards apply to all internal audit services.
的属性和性能标准适用于所有内部审计服务。
Not providing accountancy or internal audit services for listed audit clients.
不对上市公司提供会计或内部审计服务。
Some 16% of the firm’s revenue comes from providing non-audit services to audit clients.
公司利润的16%来自为得到审计服务的顾客提供非审计服务。
In America, accountants are barred from providing most non-audit services to firms they audit.
在美国是禁止会计师提供他们所进行审计的公司以非审计服务的。
This paper investigates the effect of adopting IFRS in China on the pricing of audit services.
本文以中国新会计准则变迁为契机，从实证的角度研究了会计准则变革对于审计费用的影响。
As the price of audit services, audit fees are the effective signal transferring audit quality.
审计收费作为审计服务的价格，是传递审计质量的有效信号。
Secondly, audit services possess the characteristic of high content of knowledge and technology monopolization.
其次，审计服务具有高知识含量和技术垄断的特点。
Attribute Standards address the attributes of organizations and individuals performing internal audit services.
属性标准处理属性的组织和个人履行内部审计服务。
Many companies even now have only three to choose from, because they buy non-audit services from one of the big four.
因为许多公司都是从四强中的一家获取非审计服务，如今他们选择就只剩三个了。
But by far the most radical proposal in the leaked draft would be to forbid audit firms from providing non-audit services.
但是到目前为止，泄露的草案中最激进的提议是禁止审计公司提供非审计服务。
Chapter 3 gives detailed reasons to China's securities market that lacks high-quality audit services in present stage.
第三章详细分析了现阶段我国证券审计市场缺乏高质量审计服务的原因。
All audit services and non-audit provided to an issuer by the auditor of the issuer shall be pre-approved by the audit committee of the issuer...
与我国同样也是国际通例，上市公司的审计必须由审计委员会的指定、认可。
In January 2009, SHU LUN PAN CPAs co., Ltd. joined BDO International, and its business scopes extended to providing clients with audit services abroad.
2009年1月，立信会计师事务所加入了BDO国际集团，业务扩展到为委托人提供境外审计服务。
However, within quite a long time, audit was regarded as the key business of CPA profession, while non-audit services did not arouse people's attention.
然而，在相当长的时间内，审计服务一直是注册会计师行业的核心业务，非审计服务并未引起人们的关注。
Current research on the customs inspection focused on the establishment of risk management, corporate audit services specifically for the study are few.
当前对海关稽查的研究主要集中在风险管理模式的建立，专门针对企业稽查业务的研究却很少。
It continually changing from the financial audit services for owner to the operating audit for manager to the corporate governance audit for stakeholders.
从最初直接为所有者服务的财务审计到为管理者服务的经营审计、管理审计向为利益相关者服务的治理审计转变。
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。
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？
In the end there is a greater need for internal auditors, either in-house or working for somebody who works for somebody else to provide internal audit services.
最后就需要更多的需求，不仅针对内部机构的工作人员，也针对提供内审外包服务的人员。
The performance Standards describe the nature of internal audit services and provide quality criteria against which the performance of these services can be measured.
的性能标准描述的性质，内部审计服务，并提供质量标准，履行这些服务可以衡量。
Any accounting firm that provides audit services of internal control to an enterprise shall not provide evaluation services of internal control to the same enterprise.
为企业提供内部控制审计服务的会计师事务所，不得同时为同一企业提供内部控制评价服务。
A secondary question is whether in such a case these audit firms would also lose their right to perform audit services for US multinational company operations in China.
第二个问题是，在此种情况下，这些审计公司是否也会失去为在华经营的美国跨国公司提供审计服务的权利。
Article 20 in carrying out their audit services, certified public accountants may, under any of the following circumstances, refuse to produce a report to their clients.
第二十条注册会计师执行审计业务，遇有下列情形之一的，应当拒绝出具有关报告。
Under this situation, it will be very essential and beneficial to study the relationship of non-audit services and auditor independence in our county's specific environment.
在这种情况下，对非审计服务与审计独立性的关系进行探讨将是十分必要而且有益的。
Under this situation, it will be very essential and beneficial to study the relationship of non-audit services and auditor independence in our county's specific environment.
在这种情况下，对非审计服务与审计独立性的关系进行探讨将是十分必要而且有益的。
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