1) four giant accounting firms
四大会计师事务所
1.
Based on the annual reports of stock markets of Shenzhen and Shanghai from 2002 to 2004,employing the controllable profit evaluated by the modified Jones model as the standard and according to the audit opinion,this paper makes investigation and analysis to find out whether the four giant accounting firms maintain high audit quality in China s audit market.
该文以深沪股市2002~2004年公开披露的3544个年报为研究样本,使用审计意见和修正的截面琼斯模型估计出的可控应计利润作为审计质量的衡量指标,对国际四大会计师事务所在中国的审计市场是否具有较高的审计质量进行了实证分析,发现审计意见与四大会计师事务所并不在统计水平上显著正相关,盈余管理与四大会计师事务所并不在统计水平上显著负相关,说明四大会计师事务所与非四大会计师事务所相比在中国审计市场的审计质量没有显著差异。
2) Big Five
五大会计师事务所
3) Big Eight CPA Firms
八大会计师事务所
4) accounting firm
会计师事务所
1.
The Method of Measuring the Accounting Firm s Specialization Operation;
会计师事务所专业化经营的衡量方法
2.
The Risk Management Tactics to Promote the Competitiveness of Accounting Firms;
提升会计师事务所竞争力的风险管理策略
3.
Marketing strategy construction of Chinese accounting firms;
论中国会计师事务所的营销策略建设
5) accounting firms
会计师事务所
1.
Several Thoughts on the System of the Tort Liabilities of the Accounting Firms;
会计师事务所民事侵权责任的思考
2.
On the civil liability of false capital assessment of accounting firms;
简论会计师事务所虚假验资的民事责任
3.
Towards the Signalling function of accounting firms choice;
论会计师事务所选择的信号传递功能
6) public accounting firms
会计师事务所
1.
Upgrading the Public Accounting Firms with Government Force——A case study public accounting firms in Jiangsu Province;
借助政府力量推动江苏会计师事务所做强做大
2.
An Analysis on Exploitation of Culture Resources in Public Accounting Firms;
论会计师事务所文化资源的开发
3.
Besides the law policies and the supervise mechanisms, the internal governance and control problems of public accounting firms are the direct reasons.
我国会计师事务所内部治理与控制存在很多的问题,如内部治理结构不完善、内部控制制度形同虚设等。
补充资料：婆沙四大论师
【婆沙四大论师】
（名数）又曰婆沙四评家：世友、法救、妙音、觉天之四论师也。此四论师与胁尊者共为大毗婆沙论主之编纂者，故有此名。
（名数）又曰婆沙四评家：世友、法救、妙音、觉天之四论师也。此四论师与胁尊者共为大毗婆沙论主之编纂者，故有此名。
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