... the preceding CPA(The predecessor CPA后任会计师 audit appointment审计委托 the agreed term约定条款 ...
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By comparative analysis, I suggest legal institution of external audit entrust should be redesign, and it can grant entrust right to audit committee being free of management.
据此,应对外部审计委托人法律制度予以重新设计,将外部审计机构的委托权赋予独立于管理层的审计委员会。
参考来源 - 上市公司外部审计独立性研究·2,447,543篇论文数据,部分数据来源于NoteExpress
不同审计委托模式对独立性的影响各异。
Different audit entrustment patterns have different influence on the independence.
现行审计质量问题是审计委托权配置失范的外部性表现。
The current auditing quality problems are the externality of incorrect allocation of auditing authorization.
审计技术和审计委托制度都是审计意见购买行为的重要影响因素。
The pattern of the exertion of the right to audit commission has important influence on AOS.
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