使用自顶向下方法的主要目的是为了方便审计师选择他们希望控制测试。
The main purpose of using a top down approach is to make it easy for auditors to choose which controls they wish to test.
本文考察在IPO发行权管制的条件下，民营公司审计师选择的寻租动机对审计市场需求的影响。
This paper analyzes auditor choice and audit pricing of private firms under the regulation of IPO using the data from 2005 to the first half of 2008 in Chinese listed private firms.
同时这一年也是巴克莱——一家英国银行选择了普华永道的前身作为其审计师，一种关系在这一天破裂了。
And 1896 was also the year that Barclays, a British bank, chose an ancestor of PwC as its auditor, a relationship unbroken to this day.
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