(2) 王兼善 王兼善以研究探讨对审计客户提供管理谘询等非审计服务(Non-Audit Services, NAS),是否形成会计师对其独立性进行折衷或妥协的压力,进而 影响其签具继续经营疑虑的审计意见。
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...审计独立性;安然事件;非审计业务;影响;对策 [gap=862]Key words:auditor independence;Enron Event;non-audit services;influences;measures ...
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And that non-audit services undermine audit independence is not yet supported by empirical evidence and theoretical analysis.
非审计服务损害审计独立性缺乏经验证据和理论支持。
参考来源 - 我国会计师事务所规模化研究·2,447,543篇论文数据,部分数据来源于NoteExpress
Some 16% of the firm’s revenue comes from providing non-audit services to audit clients.
公司利润的16%来自为得到审计服务的顾客提供非审计服务。
In America, accountants are barred from providing most non-audit services to firms they audit.
在美国是禁止会计师提供他们所进行审计的公司以非审计服务的。
Many companies even now have only three to choose from, because they buy non-audit services from one of the big four.
因为许多公司都是从四强中的一家获取非审计服务,如今他们选择就只剩三个了。
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