审计需求是审计市场发展的主要推动力,包括强制性审计需求和自愿性审计需求两个层次。
论审计需求对审计质量的影响(上)-审计论文-论文联盟 关键词:审计需求、代理冲突、信息质量、保险作用 [gap=1832]Key words: Demand for Auditing; Corporate Governance; Information Quality; Issurance
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【Key words】 corporate governance; auditing demand; auditing fee; auditing opinion;
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With the economic and social development, the audit demand and the number of CPA are increasing. Audit tendering, a new way to connect the transaction’s both sides, has been used by more and more business enterprises.
随着经济和社会的发展,企业对审计需求的增长,注册会计师队伍的扩大,招标作为联结审计服务供需双方的新方式之一,开始为企业广泛采用,会计师事务所也日益重视通过投标方式获取审计委托。
参考来源 - 审计招标问题思考In addition, in the place of higher process of marketization, the listed-firms have modifiedaudit opinions more easily. Also, the industry concentration and the change of ownershipstructure exercise influence on the demand of auditing.
而行业集中度以及股权结构的变化都会对审计需求产生影响,竞争程度越激烈的行业,上市公司越不希望得到非清洁审计意见。
参考来源 - 股权结构、公司性质与审计需求·2,447,543篇论文数据,部分数据来源于NoteExpress
内部审计需求与转型是目前内审人员关注的热点问题。
The demand of internal audit and transition are the hot issue of the audit staff.
MDM Server 提供了很多功能,可以解决主数据架构的认证、授权和审计需求。
MDM Server provides many capabilities to address a master data architecture's authentication, authorization, and audit needs.
其次,市场自发的高质量审计需求也进一步推动了会计师事务所的审计质量差异化。
Second, the spontaneous market demand for high quality audit further promotes the audit firm's audit quality differentiation.
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