This paper,basing on theories of institutional economics,gives an in-depth study of CPA audit system s nature.
注册会计师审计制度源于防止资本交易舞弊的共有信念,是弥补价格机制失灵的经济监督制度,提供准公共物品,执行着维护社会公共利益的职能,因而具有准政府性职能。
Independence is the spirit of the CPA audit.
独立性是注册会计师审计的精髓所在,注册会计师审计制度作为契约的集合体,其中资产的所有者是该契约的委托方,注册会计师是契约的受托方,而公司管理者则是审计契约所指定的对象,彼此之间互相独立,形成一个稳定的三角结构;然而,在现阶段,这一确保独立性的制度设计却受到了严重的挑战,原因在于缺少真正有效的审计契约委托方,而造成审计契约委托人缺位的原因则是财产契约委托人的缺位,因此,要让注册会计师审计发挥其应有的功能,确立有效的审计契约委托人是当务之急。
An Outlook for Information System Audit in China;
论我国信息系统审计的发展前景
It is unavoldable that China will encounter the problem of how to carry out information system audit when enterprises are being informatized.
开展信息系统审计是企业信息化的必然要求。
This paper presents an audit decision model based on quantitative judgment measurement on safety of information systems offering reference on strategy for information system auditors to audit on the basis of the previous research in this regard.
在前人研究的基础上,一种基于信息系统安全定量评分体系的审计决策模型的提出,为信息系统审计师在审计时采取何种审计策略提供了参考。
Certified Information System Auditor
注册信息系统审计师
The Quality of Accounting Information Control and the Audit of Registered Accountant;
会计信息质量控制与注册会计师审计规范
Means of Information Transformation: A New Thought on the Intrinsic Qualities of CPA Auditing;
信息转化的手段:注册会计师审计本质新论
On The Relationship Of Intracontrol And Certified Public Accountant Auditing;
论内部控制与注册会计师审计的关系
The Relationship between CPA Auditing System and the CPA s Responsibility;
注册会计师审计制度与注册会计师法律责任关系研究
Probe into the Tactics for Cultivating Chinese Information System Auditor;
我国信息系统审计师培养策略的探讨
Andersen Audit Failure Effect on Chinese CPA Industry
安达信审计失败对注册会计师行业的影响
Analysis on External Faitors Influencing the Auditing Faithfulness of Our Certified Accountants;
影响我国注册会计师审计诚信的外部因素
The Research on CPA Audit Quality Based on Principal-Agent Relationship;
基于委托—代理关系的注册会计师审计质量研究
Research on the Control System of Audit Quality of Certified Public Accountants in China;
我国注册会计师审计质量控制体系研究
Error adding job information to the registry.
将作业信息加到系统注册表出错。
To Optimize Computer System Safety by Modifying the Registry;
修改注册信息表 提高系统安全性
Design of management system about student register in university based on Ajax and three layers
基于Ajax和三层体系结构的高校学生注册信息管理系统的设计
A Research on the Relationship between CPA s Non-audit Services and Auditing Independence;
注册会计师非审计服务与审计独立性的关系研究
The Civil Liability of Certified Public Accountant for Information Disclosure in the Securities Market;
注册会计师在证券市场信息披露中的民事责任
Usually, the auditors are the certified public accountants (CPAs).
一般说来,从事审计检查的审计师是注册会计师。
uniform CPA examination
注册会计师统一考试
Audit responsibility Analysis Between Registered Accountants and Accountants;
注册会计师审计责任与会计责任辨析
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