1) Recollection and Audit
复选审计
1.
Thoughts on Recollection and Audit of Library Collections
关于图书馆藏书复选审计的思考
2) audit choice
审计选择
3) audit checking
审计复核
1.
In auditing checking are the following question which deserve careful study and thorough discussion:on the starting point of audit checking;on the limits of audit checking;on the checking of audit procedure;on the checking of audit evidence;on the checking of legal jurisdiction;on the checking of duty of performance;on the checking of audit evaluation;on the checking of audit conclusion.
审计复核工作中有如下问题值得认真研究和深入探讨 :关于审计复核切入点 ;关于复核范围 ;关于审计程序的复核 ;关于审计证据的复核 ;关于法定权限的复核 ;关于审计不作为的复核 ;关于审计评价的复核 ;关于审计结论的复
4) audit reconsideration
审计复议
1.
China\'s current audit reconsideration system has problems of design flaws and imperfect practice of the audit reconsideration.
审计复议制度本质上是一种行政救济制度,旨在保护公民、法人或者其他组织的合法权益,目前我国审计复议制度存在制度设计缺陷和审计复议实践不完善的问题。
6) auditor choice
审计师选择
1.
Empirical Study on Auditor Choice in Chinese IPO Market Based on Signaling Theory;
基于信号理论的中国IPO市场审计师选择实证研究
2.
Because of information asymmetries,firms are motivated to communicate their values information to the market by a variety of signaling mechanisms,including auditor choice,retained ownership and earnings disclosure.
公司通过权衡信号成本与信息收益,选择一种或多种市场信号,包括审计师选择、留存股权和盈余披露等。
3.
Our results suggest that firm\' arrangements of control rights and auditor choices can affect their earning quality which has impacts on their market value.
对独立审计在公司治理中的作用的研究结果表明,公司控制权安排、审计师选择能够影响公司的会计信息质量,并对其市场价值产生影响。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条