contract audit [审计] 合同审计
Audit Engagement Contract 审计服务合同 ; 审计业务约定合同 ; 审计聘用合约
sub-contract QA audit procedure 子合同QA审核规程
construction contract audit [审计] 建筑合同审计
economic contract audit 经济合同审计
From contract economy theory,among the three parts of audit contract-preliminary contract,primary contract and subsidiary contract lurks great risk of audit failure.
从契约经济理论的角度分析,审计契约的三大环节——初始性契约、主体性契约和辅助性契约当中都蕴含着审计失败的巨大风险。
参考来源 - 基于契约理论视角的审计失败研究·2,447,543篇论文数据,部分数据来源于NoteExpress
Almond agrees that there's unlikely to be any shift in Big Four dominance over the next audit contract cycle -in other words for at least a decade or two.
阿尔蒙也同意,四大在下一轮的审计合同中的主导地位不太可能改变——换句话说至少在未来的一二十年之内。
Too high and too low litigation risk is bad for integration between public interests and professional interests from the litigation mechanism of audit contract.
从审计合约法律机制来看,过高与过低的法律风险不利于对公众利益与审计师职业利益的兼顾。
Contract Economics shows, whatever the form of contract, all have the born incompletement, audit contract is no exception, the incompletement of contract promoted its changes trend.
契约经济学表明,无论是何种形式的契约,均具有天生的不完全性,审计契约亦不例外,契约的不完全性促成了其变迁的趋势。
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