cash audit
英 [kæʃ ˈɔːdɪt]
美 [kæʃ ˈɔːdɪt]
现金审计
双语例句
- Set up and perfect every account about cash, audit strictly the voucher of cash income and cash expense.
建立健全现金出纳各种帐目，严格审核现金收付凭证。 - Cash has always been viewed as one of the easiest things to audit.
现金一直被认为是最容易审计的科目。 - The study provides empirical evidence suggests that free cash flow is positively related to audit fees, confirming the free cash flow hypothesis.
本研究提供的经验数据表明，自由现金流量和审计收费显著正相关，验证了自由现金流量假说。 - Debt, Free Cash Flow and Audit Fees
负债及自由现金流量与审计收费 - After controlling for related variables, the study applies OLS to examine empirically the relationship between free cash flow and audit fees test the free cash flow hypothesis and debt control hypothesis from audit fees perspective.
本研究在控制相关变量下，采用OLS经验检查自由现金流量和审计费用之间的关系，从审计费用视角检验自由现金流量假说和债务控制假说。 - In response, academia developed a number of studies on the issue of free cash flow agency and its constraint mechanism. So far, the studies have been carried out from the perspective of over-investment, corporate value, stock issuance, audit costs and so on.
对此，学术界展开了对自由现金流代理问题及其约束机制的研究，目前已有从过度投资、公司价值、股票增发以及审计费用等角度进行。 - While, Ferguson and Taylor ( 2007) oppugn the positive correlation between free cash flow and audit costs.
但是Ferguson和Taylor（2007）的研究却对自由现金流代理问题与审计费用之间的正相关关系产生质疑。 - Thus concluded, the higher executive cash compensation, the bigger demand of external audit; the relationship of demand of external audit and managerial ownership is a significant inverted U-shaped curve.
进而得出结论，即高管现金薪酬越高的上市公司，对外部审计需求越大；而管理层持股与外部审计需求呈倒U型关系。 - The result is that the accounting fraud in listed companies and audit failure are positive correlation and the factors of audit failure are mainly asset-liability ratio, cash debt ratio, asset margin, degree of related-party transactions and audit expense ratio.
实证检验结果表明，上市公司会计舞弊与审计失败正相关；在存在会计舞弊的条件下影响审计失败的主要因素有资产负债率、现金负债率、资产净利率、关联方交易度以及审计费用率。 - The innovation of hypotheses: one hypothesis in this paper is that if the company owns high free cash flow, no matter high-growth or low growth company, there is a relatively rise in audit pricing since the existence of free cash flow problem.
论文假设之一为：当公司存在高的自由现金流的情况下，不论是高成长性或低成长性公司，其都会产生自由现金流代理问题使得审计定价相对提高。 - According to the theoretical analysis, this paper puts forward H1: after controlling other variables, executive cash compensation has a positive influence on demand of external audit.
根据理论分析，本文提出第一个研究假设H1：控制其他变量后，外部审计需求与高管现金薪酬正相关。 - Gulf ( 1998) and Tsui ( 2001) has also verified Debt Control Hypothesis proposed by Jensen; the empirical result also shows that the existence of the debt weakens the positive correlation between free cash flow and audit costs.
Gulf和Tsui（19982001）也验证了Jensen所提出的债务控制假说，实证结果也显示债务的存在削弱了自由现金流与审计费用正的相关性。