external auditor
英 [ɪkˈstɜːnl ˈɔːdɪtə(r)]
美 [ɪkˈstɜːrnl ˈɔːdɪtər]
外聘审计员
双语例句
- After a whistleblower made allegations against the company last year, GSK first relied on an internal probe with external legal and auditor support.
在去年举报者提出指控之后，GSK最初依赖于内部调查，辅之以外部法律和审计支持。 - The external auditor recommended, however, that a detailed cost audit be carried out by the pilot; this recommendation was endorsed by the construction committee.
然而，外聘审计员建议请领航员进行一次详细费用审计；这一建议得到了建筑委员会的赞同。 - In performing its duties, the ACC will maintain effective working relationships with the HKAC board, management and the external auditor.
履行职务时，审计及合规委员会与香港航空资本董事会、管理层和外部审计师保持有效的工作关系。 - Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias, but relatively insensitive to reporting veracity.
结果表明，外部审计报告的推断位与外部审计师的报告偏差高度敏感，但与报告诚实度相对不敏感。 - Assist board in assessing the independence of the external auditor.
协助董事会评估外部审计师的独立性。 - The US introduced public accounting standards and the requirement to use an external auditor in the early 1930s. Seven decades later, Enron proved the system can still fail.
20世纪30年代初，美国引进了公共会计准则，提出了使用外部审计者的要求。70年之后，安然（Enron）证明，这种制度仍可能失败。 - Meet periodically with management and the external auditor to understand and discuss the control environment.
定期与管理层和外部审计师见面，以理解和讨论控制环境。 - Review the fees proposed by the external auditor.
审查外部审计师计划的费用。 - Audit committee members indicate they believe the risk of fraud and materially inaccurate statements is low due to tightened internal controls and increased external auditor scrutiny.
审计委员会成员表示，他们相信由于内控从紧和外审从严，会计舞弊的风险以及财务报表的重大误报有所降低。 - Ensure that significant findings and recommendations made by the external auditor are reviewed and discussed on a timely basis.
确保及时审查并讨论外部审计师意义重大的调查结果和建议。 - The external auditor should be invited to submit agenda items and make presentations to the ACC as appropriate.
应邀请外部审计师酌情提交议事日程并向审计及合规委员会作陈述。 - Coordinator to internal external auditor, general affairs with tax bureau, bank etc.
协调内部及外部审计，及与税局、银行等一般事务。 - Independent audit quality refers to the aggregate of inherent characters and external characteristics of auditor's services by which constitutes the ability to increase the creditability of the financial report.
独立审计质量是会计师事务所提供的审计服务的内在特性和外部特征的总和，以此构成增进财务报表可信性的能力。 - As a feature of administrative structures in Japanese companies, the external supervisor system is characterized by enhancing the independence of board of auditor, the balance of controlling rights of big shareholders, and the guarantee for interests of companies, middle and small stockholders.
外部监事制度是日本公司治理结构的特色，其在强化监事会的独立性、制衡大股东控制权的滥用、保障公司和中小股东利益等方面具有独特功效。 - The Positive Research on the Influencing Factors of External Auditor ′ s Modified Auditing Opinion& Coming from the industry empirical evidence of China securities market
注册会计师非标准审计意见影响因素的实证研究&来自中国证券市场的行业经验证据 - Based on the analysis of the external and internal factors that prevented the building and improving of auditor reputation, we raise some advices to ameliorate Chinese audit market's conditions and promote more investment on auditor reputation.
在分析目前中国会计师事务所创建、提升审计声誉方面所面临的诸多障碍之后，提出了全面优化中国审计市场环境、促进独立审计声誉投资的主要政策性建议。 - Sarbanes-Oxley Acts, passed by American Congress in 2002 points out that board of directors, top administrator, external and internal auditor, as the foundation of effective corporate governance, are important parts of engaging the duties of governance and internal control.
2002年美国国会通过的《萨班斯&奥克斯法案》指出，董事会、高层管理者、外部审计师与内部审计师作为有效公司治理的基石，成为开展公司治理、内部控制必须职责的重要组成部分。 - In this act, congress clearly requires listed company disclosure regular report, at the same time disclosing the internal control evaluation report, and requires the report must go through the review of the external auditor.
在这一法案中，国会明确要求上市公司在披露定期报告的同时披露内部控制评价报告，并要求经过外部审计师的审核。 - The audit committee was endowed with the duties to hire, change and supervise external auditor duties, so how the audit committee characteristics affect the audit opinion types is worth further exploring.
审计委员会被赋予聘请、更换和监督外部审计师的职责，审计委员会特征对审计意见类型的影响如何，也是值得进一步探讨的问题。 - The existence of information asymmetric and agency problem highlight the role of external auditor.
信息不对称与委托代理问题的存在，为独立审计师的出现提供了契机。