internal control report
英 [ɪnˈtɜːnl kənˈtrəʊl rɪˈpɔːt]
美 [ɪnˈtɜːrnl kənˈtroʊl rɪˈpɔːrt]
内部控制报告
双语例句
- An internal control report motivates management to improve its internal control system.
内部控制报表能刺激管理层改善公司的内部控制系统。 - A mandatory internal control report would be an important input to at least one significant decision I make.
强制性内部控制报表能成为你投资时其中一个重要的考虑。 - The Relationship between Voluntary Disclosure of Internal Control Audit Report and Ownership Structure
自愿性内部控制审核披露与所有权结构的关系&基于深市上市公司2008年报数据 - According to the whole frame requirement of internal control in COSO report, on the aspect of control circumstances, risk evaluation, control activity, information and communication, supervising examination, the internal control system on internal audit in modern enterprises were expounded.
按照国际先进内控模式-COSO报告关于内控系统的整体框架要求，从控制环境、风险评估、控制活动、信息与交流和监督评审五个方面入手，论述现代企业内部控制制度在内部审计中的应用。 - Because of the special demands raised by users of financial information, CPAs should made efforts to re-duce the "expectation gap", through providing special evaluation reports including review re-port and internal control evaluation report.
由于创业板公司报表使用者的特殊需求，注册会计师应适时缩小期望差距，提供包括审阅报告、内部控制评价报告在内的特殊鉴证报告。 - The Development of Internal Control Report in the United States and its illumination
美国内部控制报告的嬗变及启示 - After the implementation of the "Guide", listed companies in China Securities Market started full disclosure of internal control self-assessment report.
在《指引》实施之后，我国证券市场上市公司开始全面披露内部控制自我评估报告。 - This research helps the related departments to set policy about the listed company internal control attestation report disclosure, and then design perfect internal control attestation report system.
研究成果有助于政府及相关部门了解上市公司披露内部控制鉴证报告的动机，设计完善内部控制鉴证报告披露制度。 - But the credibility of internal control self-assessment report disclosed by the board of directors is suspect, theoretically, it need public accounting firm to assure internal control self-assessment report, in order to improve the credibility of internal control information.
但是董事会披露的内部控制自我评估报告的可信性仍然值得怀疑，理论上需要会计师事务所对内部控制自我评估报告进行鉴证，以增强内部控制信息的可信度。 - Thus, this paper presents the content and the format of standardized disclosure of auditors 'internal control report. Then the writer proposes three proposals of strengthening internal control disclosure guidance and supervision in order to give some experience basis to disclosure of internal control of our country.
由此，本文提出了规范的内部控制鉴证报告披露的内容和格式，加强内部控制信息披露的指导和监督等三条建议。希望能为我国内部控制信息披露制度的完善提供经验依据。 - Research results indicate that the disclosure quality of internal control self assessment report is affected by the dual external supervision and internal governance in our country.
研究结论表明：在我国，内部控制自我评价报告的披露质量受到外部监督和公司内部治理的双重影响。 - In June 2008, the Ministry of Finance and other four ministries jointly issued "The basic norms of internal control", the situation presents an excellent opportunity to study on market reactions to the disclosure of auditors 'internal control report.
2008年6月，财政部等五部委联合发布了《企业内部控制基本规范》，本文借此契机，研究内部控制鉴证报告披露的市场反应。 - In 2006, Shenzhen Stock Exchange issued The guide of internal control of listed company in Shenzhen Stock Exchange, the guide said that listed company should disclose internal control self assessment report.
2006年深交所颁布了《深圳证券交易所上市公司内部控制指引》，该指引规定深市上市公司需要每年强制披露内部控制自我评价报告。 - Combine COSO report and the basic norms of corporate internal control which is implemented on July 1, 2009, probe the internal control self-assessment report form and what content should be included.
运用COSO报告和2009年7月1日要求执行的《企业内部控制基本规范》，探讨了内部控制自我评估报告的形式及应包涵的内容。 - So between 2006 and 2009, internal control report was non-obligatory.
也就是说，在2006年到2010年间，内部控制审计报告是自愿披露的。 - Empirical results show that, there are significant negative correlation between auditor ranking, audit costs and internal control assurance report, but degree was low, while rectify measure did not significantly affect on IPO Underpricing.
实证结果表明，审计师排名、审计费用与内部控制鉴证报告的披露与IPO抑价存在显著的负相关关系，但显著的程度相对较低，而内控报告整改措施披露对IPO抑价没有显著影响。 - This article studies the relationship between the disclosure of internal control report and the quality of accounting information in the context of China.
本文在中国独特的制度背景下，考察内部控制报告的披露对会计信息质量的影响。 - The basic norms required the listed companies to issue an internal control evaluation report which must be audited by the audit agency. The basic norms also encourage the non-listed companies to implement this norm.
基本规范要求自2009年7月1日起，上市公司必须出具内部控制评价报告，并交由审计机构出具审计意见，鼓励非上市公司积极实行此规范。 - Firstly, the present chapter describes detailed the evolution of the concept of the internal control, internal control report and internal control information disclosure.
本部分分别对内部控制、内部控制报告及内部控制信息披露概念的演进过程进行了详细的阐述。 - 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。 - Although the Treadway Commission did not make the conclusion of internal control, its report immediately had a lot of response.
虽然Treadway委员会未对内部控制提出结论，但它的报告立刻引起了很多组织的回应。 - Finally, taking YQ CAR CO., LTD for example, I analyze its 2009 internal control self-assessment annual report, and verify the scientificity and effectiveness of the self-evaluation index system above.
最后，以YQ轿车为例，通过分析其2009年内部控制自我评价报告，对构建的内部控制自我评价指标体系的科学性和有效性进行验证。 - The United States mandatory disclosure internal control attestation report is different from our country in a voluntary stage.
美国强制性要求披露内部控制鉴证报告，而我国处于自愿阶段。 - Based on the above two reasons, this paper argues that integrate internal control verification report is effective alternative variable of a high quality the internal control.
基于上面两个原因，本文认为可以将内部控制鉴证报告作为高质量内部控制的有效替代变量。 - At the same time, after controlled the factors such as company size, accounting earnings and so on, the multiple regression analysis model has been used to further study the information content of internal control self-assessment report.
同时，在控制了公司规模、会计盈余等因素后，利用多元回归分析模型，对内部控制自我评价报告的信息含量进行了进一步的验证。 - The authenticity indicator under the two level two indexes, one is a registered accountant to financial report audit opinion type ( X21); two is a registered accountant internal control self assessment report on the verification opinions ( X22).
真实性指标下设两个二级指标，一是注册会计师对财务报告审计意见类型（X21）；二是注册会计师对内部控制自我评估报告的鉴证意见（X22）。 - Through regression test, corporate performance has a positive impact on internal control self-assessment report.
通过多元回归分析，公司绩效对企业内部控制自我评价报告披露水平指数呈显著的正向关系。 - It finds that in the high analysts following group, the cost of equity capital of the firm disclosure both self-assessment and assurance internal control report is significantly decrease than other firms.
结果发现，对于高分析师跟踪的样本，自愿披露内部控制鉴证报告的公司其权益资本成本显著低于未披露的公司。 - Credibility crisis and financial fraud case are continuously exposed on the domestic and international capital markets. The user of financial information pays more attention to internal control than financial report.
国内外资本市场上诚信危机、财务造假事件不断曝光，财务信息使用人从重视财务报告向重视内部控制转变。 - One can draw a conclusion that: there is significant negative correlation between the disclosure of internal control self-evaluation report and audit pricing; while there is significant positive correlation between the disclosure of internal control verification report and audit pricing.
得出结论：披露内控自我评价报告与审计定价之间存在显著负相关关系，披露内控鉴证报告与审计定价存在显著正相关关系。