美国审计监管机构提议新的规则以增强审计委员会和公司董事会之间的沟通。
The US audit watchdog has proposed new rules to improve communication between audit committees and company boards.
审计监管机构的处罚力度不足以影响会计师对经济利益的诱惑,对遏制违规审计的作用不大;
The punishment which comes from the supervising and managing organization is not enough to prevent the illegal audit;
为了监管和审计,而迫使银行反复根据已经受损的市场市值来调整其资本价值的做法荒谬的令人吃惊。
For regulators and auditors to force Banks to repeatedly write down the value of their regulatory capital based on an impaired market is an astonishing absurdity.
该丑闻还提出了世界各地应如何监管和审计外包公司的问题。
The scandal will also raise questions over how outsourcing companies are regulated and audited around the world.
财政监管——中央银行,声称常规审计显示银行健康状况良好。
The financial regulator, the Central bank, insists that routine audits showed the bank was in rude health.
监管这部分计划的联合国开发计划署,曾企图掩盖这类新闻,限制对审计结果外传,并且拒绝媒体来调查。
The United Nations Development Program, which oversees that part of the program, tried to bury the news, limiting circulation of the audit and refusing media inquiries.
从国会开支监管者--国家审计委员会提供的证据来看十分明了。
Evidence from the National Audit Office, Parliament’s spending watchdog, makes this abundantly clear.
就拿Deloitte审计事物所来讲,其在业界的世界竞争力排名到2010年估计会由现在的第六位滑落至第十二位,部分原因是监管。
Deloitte,an auditing firm, reckons it will slip from sixth to twelfth in itsworld-competitiveness league by 2010, in part due to regulation.
如果只是为了审计和监管的目的而使用FastTrack映射规范,那么这问题不大。
This does not present a problem if you only plan to use the FastTrack mapping specifications for audit and governance purposes.
这就是美联储系统,这个系统不对任何人负责,没有预算,也不接受审计,国会里没有任何一个委员会能够知道或者说监管它的运作。
The Federal Reserve System is accountable to no one; it has no budget; it is subject to no audit; and no Congressional committee knows of, or can truly supervise, its operations.
逃离监管机构和审计机关的火眼金睛,过去似乎是明智之举,现在看来相当愚蠢,因为银行不知道其他机构是否曝光。
What seemed a clever wheeze to avoid the scrutiny of the regulators and auditors now looks foolish, since no bank knows the exposure of any other.
CCME和LFT的审计工作陷入了一个监管漏洞,中国和美国的监管机构都无法有效的对其进行监督。
The audit work on CCME and LFT fell into a regulatory hole where neither Chinese nor U.S. regulators are effectively providing oversight.
一个银行的偿债能力取决于监管者和投资者的各自的判断,而非审计人员签字的一纸报告所能解决。
A bank's solvency is a matter of judgment for its regulators and for investors, not whatever a piece of paper signed by its auditors says it is.
至关重要的是,日本公司和美国的不同而无需监管局或经营的独立性来选择审计员或磋商其费用。
Crucially, Japanese companies are not obliged, as are American ones, to have oversight boards, independent of management, to select auditors and negotiate their fees.
即使没有了堀江贵文在广告传媒上的天分,焦点也将依然汇聚在日本的审计舞弊案与证券监管法上。
Even without Mr Horie's talent for publicity, the spotlight would remain on auditing irregularities and the policing of securities laws in Japan.
为了减弱虚假警报的危险,监管者会保留在审计后宣布银行有清偿能力的权力。
To counter the risk of a false alarm, the regulator would reserve the right to declare a bank solvent after an audit.
一些则更加激进:由监管者任命公司的审计师,或者分拆像这四大会计师事务所那样的,提供各种专业服务的庞然大物。
Some are more dramatic: having auditors appointed by regulators, or stripping out audit firms from the multidisciplinary monsters the Big Four have become.
很多监管机构和审计机关都认为,这支管理团队的贷款与借贷程序是非常合理的,并且会给予满意或者更佳的评价。
Loans and lending procedures from this management team were regularly reviewed by multiple regulators and auditors, and given satisfactory marks or better.
一月的一份审计委员会(负薪监管部门)报告指出,申请被拒数一向都高于驱逐出境数(上图)。
In January a report by the National Audit Office, a spending watchdog, showed that the number of refused applications was consistently higher than the number being deported (see chart).
这也就意味着他原本打算雇40个审计人员的计划只能缩水减半,尽管他坚信好的监管是能挽回很多资金。
That means he could hire half of the 40 auditors he says he needs (though better oversight could save us billions).
面对公共资金领域严峻形势,通常事后审计已晚,要加强事中监管,严格界定罪与非罪。
In the face of the grim situation of public financing, usually post audit is late, must strengthen formative regulation, strictly distinguishing crime and non crime.
将报告请求(例如业务连续计划、审计报告、监控报告、数据报告)从不同的监管机构那里收归中央,以避免重复工作。
Centralise reporting requests i. e. business continuity plans, audit -, control -, data reports from the different regulators to avoid duplication of work.
审计委员会负责监管内审部门,对其进行业绩评价,以使其具有更好的审计相关性。
Audit committee has responsibility for the supervision of internal auditing department and carrying out the performance evaluation of internal auditing department.
审计人员无法审计这些合约,监管机构也无法进行监管。
Auditors can't audit these contracts, and regulators can't regulate them.
高校的财务监管,是纪检监察审计部门一项经常性的工作,同时又是一项长期而艰巨的任务。
Financial supervision is a day to day job for the department of discipline, supervisory and audit.
笔者认为商业银行信息监管的信息源应为:商业银行的信息披露、商业银行的内外部审计和新闻媒体的报道。
The author consider that the information sources of the information structure of commercial bank's supervision are as follows: bank's information disclosure, internal and external audit and media.
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).
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).
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