1) Auditing service
审计业务
1.
From the case of Enron Corporation, we have found that the adverse impact of the excessive development of the non-auditing service, which is mainly management consulting.
其益处在于能够提升事务所的竞争力,其限度决定于审计业务和管理咨询服务结合的有效性。
2) audit business
审计业务
1.
The local situation of audit business is analyzed and workflow technology,design of workflow management system and implementation method are introduced in this paper.
分析了当前本地区的审计业务状况,介绍了工作流技术、工作流管理系统的设计以及系统实现的研究方法。
2.
The poor quality of social audit in China and the lack of auditing independence have led to an argument on whether the audit business and the non-audit business should be separated.
目前我国社会审计质量低下,审计独立性缺失,引发了对审计业务与非审计业务是否分拆的争论。
3) operational audit
业务审计
4) non-auditing service
非审计业务
1.
With the quick development of the CPA profession, its rang of service also changes from the traditional sole financial statement auditing to the coexistence of the auditing service and non-auditing service, in addition, the revenues of non-auditing service weights more and more in the revenues of the whole accounting company.
随着注册会计师行业的迅速发展,其业务的范围也从传统的报表审计扩展为审计和非审计业务共存的局面,并且非审计业务的收入在整个事务所的总收入中的比重越来越大。
5) non-audit services
非审计业务
1.
he non-audit services have positive influence as well as negative influence on audit services.
非审计业务对审计业务既有正面影响,又有负面影响。
6) audit operation risk
审计业务风险
补充资料：注册会计师有承办审计业务、会计咨询、会计服务业务的权利
注册会计师有承办审计业务、会计咨询、会计服务业务的权利：（１）、审计企业会计报表的，出具审计报告 （２）、验证企业资本，出具验资报告 （３）、办理企业合并、分立、清算事宜中的审计业务，出具有关的报告 （４）、法律、行政法规的其他审计业务
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条