board of audit
英 [bɔːd ɒv ˈɔːdɪt]
美 [bɔːrd əv ˈɔːdɪt]
审计委员会；审计局
双语例句
- The board of directors of a banking financial institution shall bear the ultimate responsibility for external audit.
银行业金融机构董事会对外部审计负最终责任。 - 4A board meeting shall be convened at least once a year within the first quarter of a financial year given that an audit report has been issued for the previous financial year.
只要前一财政年度的审计报告已经出具，董事会会议每年至少应在该财政年度的第一季度内召开一次。 - Based on the aspect of audit demander, this paper investigates the best board system and the approach of how to improve audit quality.
本文立足于审计需求方的角度，探讨最佳的董事会制度建设和提高审计质量的方法。 - The board of directors may establish a corporate strategy committee, an audit committee, a nomination committee, a remuneration and appraisal committee and other special committees in accordance with the resolutions of the shareholders meetings.
董事会可以按照股东大会的有关决议，设立战略、审计、提名、薪酬与考核等专门委员会。 - The chief audit executive should obtain an understanding of management's and the board's expectations of the internal audit activity in the organization's risk management process.
审计执行主管应该理解管理层和董事会期望内部审计部门在机构的风险管理过程中起什么作用。 - After stepping down from McKinsey in 2003, Mr Gupta joined the Goldman board in 2006, where he was a member of its audit, corporate governance, and compensation committees.
古普塔2003年离开麦肯锡，2006年加入高盛董事会，担任其审计、公司治理和薪酬委员会委员。 - Along with the introduction of audit committee, its relationship with the board of supervisory and internal audit department, which have already existed in China's listed companies, has attracted extensive attention.
随着审计委员会制度的引入，其与我国上市公司原有的内部监督机制&监事会、内部审计之间的关系处理问题已引起了人们的普遍关注。 - Appling non-parameter tests and regression model, this paper studies the impact of formation of audit committee on board characteristics and the relation between board characteristics and the ratio of audit fee to asset.
采用非参数检验方法和回归分析方法，本文从审计费用率视角研究了审计委员会的设立对上市公司治理的影响。 - The thesis considers that the internal audit mechanism of the listed corporations should be set up separately, be leaded by the board of directors and perform the audit supervise right independently.
本文认为上市公司内部审计机构应单独设置，由董事会直接领导，独立行使审计监督权； - The failure case of the internal controlling environment of "XiangLian" is systemically analysed from board of directors, quality of managers, institutional framework, personnel policy and internal audit, Thus, the way of improving our internal controlling environment is discussed.
从董事会、经营者素质、组织机构、人事政策、内部审计五个方面对“湘缆”内部控制失败案例进行系统分析，从而探讨了改进我国内部控制环境的思路。 - After the introduction of the board of supervisors, audit committee system is another great meas-ure to perfect the corporate governance structure.
审计委员会制度是我国继引进监事会制度后又一项完善公司治理结构的重大举措。 - The objective of this paper is to examine the impact of various corporate governance factors, such as the board of directors and the audit committee, on the audit process.
本文阐述了公司治理模式中各因素对审计过程的影响，其中，公司管理层作为公司治理模式确立者对于审计过程具首要影响。 - According to our country's present corporate governance structure, shareholders 'meeting, board of directors, independent director and audit committee can't be competent at the auditing consigner.
从我国目前的公司治理结构来看，股东会、董事会、独立董事和审计委员会均不能胜任委托人的角色。 - Business scandals and decline in investors 'confidence in financial statement pressure the board of directors put high priority on company governance and internal audit.
公司丑闻、投资者对财务报表信心下降，迫使各大企业董事会把公司治理和内部审计放在首要的位置上。 - International Institute of Internal Auditors has proposed, the Board of Directors, senior management, internal audit and external audit are the four cornerstones of effective corporate governance.
国际内部审计师协会曾提出，董事会、高级管理层、内部审计和外部审计是有效公司治理的四大基石。 - The paper found that these corporate governance characteristics variables like the "first shareholder nature"," the proportion of management shareholding", "the size of the board" and "the type of the audit opinion" have considerably influential to internal control information disclosure.
研究发现第一股东性质、管理层持股比例、董事会规模及审计意见类型等公司治理特征变量对内部控制信息披露影响较为显著。 - Corporate governance mechanisms are divided into interior and exterior mechanisms, interior mechanisms are including ownership structure, board of director, senior managers 'compensation and ownership, exterior mechanisms are including CPA audit and the governance effect of debt.
公司治理机制分为内部治理机制和外部治理机制，内部治理机制包括股权结构、董事会、高管薪酬与所有权，外部治理机制包括注册会计师审计和债务治理。 - The two level-one of chairman and general manager, the status of the Board of Auditors, earnings management are not significantly related to audit fees.
董事长与总经理两职合一、审计委员会的设置状况、盈余管理与审计收费相关性不显著。 - The first section of this chapter describes the listed company governable model of financial reporting fraud based on the main game participants, the broad financial reporting fraud management participants include regulators, external auditors, internal auditors, company executives, board of directors and the audit committee.
第一节介绍了基于博弈主体的财务报告舞弊治理模型，广义的财务报告舞弊治理参与方包括监管机构、外部审计者、内部审计者、公司高层管理者、董事会、审计委员会等。 - In recent years, the state-owned enterprise executives and government officials, by the members of the board of directors, the third party audit institutions to realize the conspiracy for acquiring enterprise assets or increase their welfare cases are increasing.
近些年来，国有企业的高管人员通过与政府主管官员、董事会成员、审计等第三方机构的合谋来实现自己获取企业资产或增加自己的福利的案例日益增多。 - The board of the listed company entitles the audit committee to supervise company financing and internal control, play a significant role in releasing finance information, especially avoiding and detecting fraud in financial report.
审计委员会在公司的授权下，负责处理公司财务和内控制度监督等事项，在财务信息披露过程中尤其是在发现和防止财务报告欺诈方面扮演了重要的角色。 - Then the thesis constructs the risk-based internal accounting supervision procedures according to the Board of Supervisors, Audit Committee and Internal audit department, which are the main components of the risk-based internal accounting supervision, and suggests reasonably positioning different departments 'responsibilities.
之后，文章根据实施风险导向的内部会计监管的主体&监事会、审计委员会、内部审计部门分别构建了风险导向的内部会计监管的运作程序，并倡导合理定位监管部门的职责。 - Board committee system can make up for the defects of Board of directors. Audit Committee, the nomination committee and compensation committee are typical of Board committee, which play important roles in practice.
董事会专业委员会制度的设立可以弥补董事会的缺陷，典型的董事会专业委员会包括审计、提名和薪酬委员会，它们在实践中发挥着重要作用。 - The Board of Directors and independent audit as linking the shareholders and managers of the internal and external ties play a two-pronged effect.
董事会和独立审计作为联结股东与经理层的内部纽带和外部纽带，他们对经理层的监督会起到双管齐下的作用。 - While the Board in the Western countries have decades of development history, but the motive for the establishment of the Audit Committee is still no clear answer.
虽然审计委员会在西方国家已有几十年的发展历史，但对于审计委员会的设立动机仍然没有明确的答案。 - This paper researches on the relationship between the efficiency of corporation governance and financial restatements via examinations of ownership structure, board structure, executive option plan, and the quality of independent audit.
本文通过考察股权结构、董事会结构、股权的薪酬激励、独立审计质量共同作用下的治理结构，研究公司治理与财务重述之间的关系，从财务重述的角度探究公司治理效率。 - Secondly, elaborated the N County Board of audit institutions and their responsibilities, and the original assessment method to carry on the analysis, find out the existing main problems.
其次，阐述了N县审计局的机构设置及其职责，并对其原有的考核方法进行分析，找出其存在的主要问题。 - The second to the top ten shareholding ratio, the number of board meetings, board size, the proportion of independent directors have a positive impact on audit quality, while the number of meetings of the shareholders have a negative affect to the quality of audits.
第二至十大股东持股比、董事会会议次数、董事会规模、独立董事比例对审计质量有正向影响，而股东大会会议次数对审计质量有消极影向。