...基本要求是澳大利亚移民、多元文化及土著事务部(DIMIA)所提供的澳大利亚 1)财务及公司会计(Financial and Corporate Accounting)
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银监会在必要时可指定会计师事务所对消费金融公司的经营状况、财务状况、风险状况、内部控制制度及执行情况等进行审计。
The CBRC may designate an accounting firm, if necessary, to make an auditing of the consumer financial company about its business, finance, risk and internal control system and implementation.
负责月度、季度、年度财务报表的编制及其子公司会计报表的审核合并及分析。
Responsible for the monthly, quarterly and annual financial statements of the preparation of its subsidiaries and the accounting statements of the audit and analysis of the merger.
本文认为,我国证券市场股票价格不能反映上市公司年度财务信息的主要原因在于企业及注册会计师行业的诚信危机。
According to this thesis, the reason why financial information has not been reflect in the stock price is that the credit crisis of enterprise and the certified public accountant industry.
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