1) technical failure of auditing
技术性审计失败
2) Audit failure
审计失败
1.
Analysis on Causes and Solutions to Audit Failure;
注册会计师审计失败成因与对策研究
2.
Game Analyses and Countermeasures for Audit Failure;
审计失败的博弈分析与防范措施
3.
On the basics of analysing the reasons of audit failure in CPA industry.
在分析CPA行业审计失败原因的基础上,探讨了CPA行业提高社会公信力的途径。
3) auditing failure
审计失败
1.
In resent years because of auditing failure,there are many accounting offices and correlative registration accountants punished by the government in China.
近年来,由于审计失败,我国已有多家会计师事务所及相关注册会计师受到了政府有关部门的处罚,原"五大"会计师事务所也正不同程度地承受着审计失败案的拖累,审计失败问题已经成为国内外审计界密切关注的一个热点问题。
2.
The problem necessary to solve in the circle of auditing profession is to analyze the reason of auditing failure and avoid or reducde incurrency of auditing failure by many kinds of ways.
审计失败,使得人们对注册会计师的鉴证质量和职业品质提出了广泛的质疑。
3.
When an enterprise faces the problem of existence, innovation would be used as an effective tool of accounting malpractice which always leads to auditing failure.
这种“创新”手段往往会导致审计失败。
4) Andersen Audit Failure
安达信审计失败
1.
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
5) Research on Auditing Defeat
审计失败研究
6) compliance audit technique
依从性审计技术
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