audit opinion
英 [ˈɔːdɪt əˈpɪnjən]
美 [ˈɔːdɪt əˈpɪnjən]
审核意见；审计意见
双语例句
- We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
我们相信，我们的审计证据是充分、恰当的，为发表审计意见提供了基础。 - Financial Development, Audit Opinion and Financing
金融发展、审计意见与上市公司融资约束 - Empirical Analysis on Audit Opinion Modification by Explanatory Paragraph
利用说明段变通审计意见的实证分析 - Empirical Research of the Impact of Going Concern Uncertainties upon Audit Opinion
持续经营不确定因素对审计意见影响的实证研究 - The Relativity between Company's Performance with the Type of Audit Opinion& Empirical Analysis Based on Listed Companies in the Manufacturing Industry of China
公司绩效与审计意见类型的相关性&基于我国制造行业上市公司的实证分析 - The result shows that CPAs tend to switch the opinions from unqualified opinions to qualified opinions by explanatory paragraphs and the previous audit opinion shows strong continuity.
而非标准审计意见是很多学者和公众所关注的对象，因为其将有力的显示上市公司财务报表中存在不可信任的内容或者上市公司在经营上有某些问题。 - Auditor Size, Audit Fees and Audit Opinion Shopping
审计师规模、审计费用与审计意见购买 - Research on Factors Affecting Audit Opinion about the Listed Company
上市公司审计意见类型的影响因素研究 - Why is the audit opinion implementation so difficult?
审计决定执行何时不难？ - The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability.
是审计人员发表不恰当审计意见的可能性及其导致的法律责任。 - Research on the Effectiveness of the Supervisory Board Based on the Non-standard Audit Opinion
基于非标审计意见的监事会有效性研究 - Audit Materiality Level, Accounting Firm Size and Audit Opinion
审计重要性水平、事务所规模与审计意见 - The Empirical Study of the Relationship of Audit Opinion and Bank Loan
审计意见与银行借款关系的实证研究 - These findings add to our understanding of the audit opinion formation process and the potentially important impact of internal control quality on that process.
这些发现加强了我们对于审计意见形成过程，以及内部控制质量对此过程潜在重要影响的理解。 - Study on the Audit Opinion Modification of Chinese Listed Companies
我国上市公司审计意见变通行为研究 - Audit opinion on financial information
对财务数据资料的审计意见 - To execute the new IPO system effectively depends on CPAs'high quality auditing and proper audit opinion.
另一方面，核准制的有效实施，将在很大程度上依赖于注册会计师的高质量审计和恰当的审计意见类型。 - The analysis of audit opinion.
八是审计意见分析法； - We can study on the value of the audit opinion from the securities market and credit market.
关于审计意见资源配置功效的研究，可以从证券市场和借贷市场两方面进行入手。 - Here the audit of internal control refers auditing procedure carried out by the registered CPA on internal control, auditing the validity of internal controls on specific dates and issuing their audit opinion.
所提到的内部控制审计是指注册会计师对企业内部控制实施专门的审计程序，对特定日期企业内部控制的有效性进行审计，并发表审计意见。 - The second part of empirical research we studied the efficiency of audit committee based on the view of earning management and audit opinion.
实证研究的第二部分主要从盈余管理和审计意见的角度对审计委员会的治理效果进行了研究。 - This paper proposed four hypotheses based on the corporate governance theory and try to add the information of corporate governance and the audit opinion into the pre-warning index systems.
本文以公司治理相关理论为基础提出了四个研究命题，尝试将公司治理信息和审计意见两个方面的变量融入到财务危机预警指标体系中。 - This paper researches the correlation between earnings quality and audit opinion, by making use of listed companies 'publicly available financial data, adopting a method by combining formal research with empirical research.
本文利用能够公开获得的上市公司财务数据，采用规范研究和实证研究相结合的方法，对盈余质量和审计意见的相关性进行了研究。 - Finally, we analyze the influence of audit tenure of the signing CPA on audit opinion.
最后分析共进退式事务所变更方式下签字注册会计师的审计任期对审计意见的影响。 - In theory, we enrich the research of executive features and audit opinion.
本文的研究丰富了高管特征与审计意见方面的研究。 - Then, this paper summarizes the literature on the determinants of audit opinion, on the predictive models.
接着，本文通过文献回顾的方式，对国内外关于审计意见影响因素的文献加以归纳和总结。 - Third, the degree of earnings management and non-standard audit opinion on the significant positive correlation between the.
第三，盈余管理程度与非标准审计意见之间显著正相关。 - The second part reviews the basic concepts and regulatory background of audit opinion, as well as the evolution of credit management system and the credit decision-making mechanism in China.
接着，本文回顾了审计意见的基本概念及制度背景，以及我国银行信贷管理体制的变迁和信贷决策机制的发展。 - Listed companies with standard audit opinion have much more errors.
被出具标准审计意见的上市公司误差较大。 - Based on the audit committee characteristics perspective, this paper will use listed companies experience data to test the governance effects about audit committee from three aspects of the quality of financial reporting, audit opinion types and internal control quality.
并基于审计委员会特征视角，利用上市公司经验数据，从财务报告质量、审计意见类型和内部控制质量三个方面检验了审计委员会的治理效果。