1) audit cycle
审计周期
2) evaluation period
评审周期
3) hearing cycle
审理周期
4) refereeing period
审稿周期
1.
In order to benefit the review of referees and the evaluation of editors and shorten the refereeing period,hyperlink insertion should be finished for references in a manuscript before submission via web.
网络环境下投稿时参考文献应插入超链接,以方便审编环节的查阅,缩短审稿周期。
5) audit tenure
审计任期
1.
Empirical study on the relationship between audit tenure and earnings management: evidence from A——share firms in Shanghai Stock Market;
审计任期与盈余管理关系实证分析——基于沪市A股市场的经验证据
2.
An Empirical Test of the Relationship between Audit Tenure and Earnings Quality on China Security Market;
中国证券市场审计任期与盈余质量关系的实证检验
3.
An Empirical Study on the Relationship of Audit Tenure and Audit Quality Base on the Size of the Audit Firms;
审计任期与审计质量相关性研究
6) auditor tenure
审计任期
1.
With the disclosure of several major financial reporting failures,the relationship between auditor tenure and auditor independence has been drawn more attention.
近年来审计任期与审计独立性的问题日益受到人们的关注。
2.
Especially, their 16 years’cooperation relation caused the profound ponder that whether auditor tenure would affect the auditing collusion.
其中尤其是安然与安达信之间长达16年的合作关系更是引发了人们关于审计任期是否影响审计合谋的深刻思考。
3.
With the successive exposure of financial scandals in America in the early of this century, people were led to pay common attention to the detrimental effect of longer auditor tenure on auditor independence or audit quality again, and at the same time auditor rotation also became the focus of the discussion as before.
随着本世纪初美国一系列财务舞弊丑闻的相继爆发,过长的审计任期对审计独立性或审计质量的不利影响再次引起了人们的普遍关注,审计师轮换也同时成为讨论的热题。
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