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.
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。
Based on a two-stage large shareholder exploitation model, we examine the relationship among ownership structure, agency cost and external auditing demand.
本文基于一个两时点大股东掠夺模型，考察了股权结构、代理成本与外部审计需求之间的关系。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The thesis describes the concept, difference and relationship between the internal auditing and internal control. The existing problems are also illustrated.
本文讲述了内部审计和内控管理的概念，区别，二者之间的关系以及存在的问题。
In this paper, we examine the relationship between auditing firms' industry expertise and their audit quality.
本文研究了我国三大产业群的行业专长与审计质量之间的关系。
We find that there is a positive relationship between risk control and auditing fees, and risk premium is included in the latter.
研究发现控制风险和审计收费之间的确存在正相关关系，且审计收费中包含了一定程度的风险溢价。
The relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
The relationship between serial ISO14000 environmental standards and environmental auditing has been much discussed, especially the question on how to draw lessons from ISO14000.
ISO14000环境系列标准和环境审计的关系如何，尤其是环境审计中如何借鉴ISO14000的问题，尽管受到广泛关注但始终未得到认真的研究和解决。
Utilizing the peer to peer data relationship that exists in the BSS to implement data auditing is an effective method to find out the problems that may lead to revenue leakage.
利用电信业务支撑系统之间的对等数据处理关系实施数据稽核是一种有效地发现收入流失点的方法。
First of all, we analyze the relationship between auditing opinion and earnings management, and the influence of auditor size on it on the basis of previous research comments.
首先，在评述前人相关研究成果的基础上，分析了审计意见与盈余管理的关系以及事务所规模对其产生的影响。
Following this idea, this paper has encompassed the auditing materiality into the research framework to study the relationship between the auditing independence and earning management.
遵循上述思路，本文将审计重要性水平纳入上述研究框架中来考察配股政策诱发的盈余管理行为与审计独立性问题。
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
应用推荐