1) auditor choice
审计师选择
1.
Empirical Study on Auditor Choice in Chinese IPO Market Based on Signaling Theory;
基于信号理论的中国IPO市场审计师选择实证研究
2.
Because of information asymmetries,firms are motivated to communicate their values information to the market by a variety of signaling mechanisms,including auditor choice,retained ownership and earnings disclosure.
公司通过权衡信号成本与信息收益,选择一种或多种市场信号,包括审计师选择、留存股权和盈余披露等。
3.
Our results suggest that firm\' arrangements of control rights and auditor choices can affect their earning quality which has impacts on their market value.
对独立审计在公司治理中的作用的研究结果表明,公司控制权安排、审计师选择能够影响公司的会计信息质量,并对其市场价值产生影响。
2) auditor selection
审计师选择
1.
We control the self-selection of audit committee while studying auditor selection and compare the actual condition with the opposite condition of audit committee formation to test the efficiency of audit committee indirectly.
本文采用Heckman(1978)的二阶段回归方法,以2002-2006年我国证券市场上市公司为研究样本,在研究审计师选择的同时控制了设立审计委员会的自选择问题,并将公司设立审计委员会的实际情况与假设的相反情况进行对比,分析它们不同的审计师选择倾向,从而间接检验了审计委员会的治理效率。
2.
Many researchers concluded that there are no market demands for high quality audits, so western classical auditor selection theories can’t explain Chinese phenomena sufficiently.
审计师选择行为研究一直是审计市场理论研究的基础和热点。
3) audit choice
审计选择
5) examine carefully and select
审读选择
6) aesthetic choice
审美选择
1.
The Aesthetic Choice of Chinese Woman Writers in the New Era;
中国当代女性文学的审美选择
2.
It contains the aesthetic choice of words, of sentence structures and of texts.
新闻语言的审美选择包括三个方面:新闻作品词语的审美选择,新闻作品句式的审美选择,新闻作品语篇的审美选择。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
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