1) voluntary audit
自愿审计
1.
Based on non-paired samples which include 153 observations with voluntary audit and 1910 observations without audit in 2006 and 2007,the paper corrects self-selection bias through Heckman\'s two-stage regression and makes studies on the relationship between voluntary audit and earnings management of listed companies and the effect of fair value on this relationship.
文章以2006年和2007年"中报"153个自愿审计和1 910个未审计的观测值组成非配对样本,采用Heckman二阶段回归纠正自选择偏差方法,研究自愿审计与上市公司盈余管理的关系,以及新会计准则中采用公允价值后是否影响了二者的关系。
2) voluntary interim auditing
自愿中期审计
3) the Initiative Auditor Changes
自愿性审计机构变更
1.
The Study on the Initiative Auditor Changes of Chinese Listed Companies;
我国证券市场自愿性审计机构变更研究
4) volunteer computing
自愿计算
1.
Distance measurement approach for volunteer computing networks
自愿计算网络中新的距离预测模型
2.
Current volunteer computing systems are essentially centralized systems, which lead to scalability and accessibility problems.
自愿计算在大规模计算模式中正在扮演着越来越重要的角色。
3.
As a variant of computation grid, volunteer computing is playing an important role.
作为计算网格的一个主要分支 ,自愿计算环境在大规模计算模式中正在扮演着越来越重要的角色 。
5) IMO Member State Voluntary Audit Scheme
自愿审核机制
1.
In order to strengthen the implementation of international conventions concerning maritime safety and environmental protection,the International Maritime Organization(IMO) has carried out "IMO Member State Voluntary Audit Scheme" since 2006.
为了进一步加强实施海上安全和环境保护公约,国际海事组织(IMO)自2006年起在全球推行"IMO成员国自愿审核机制"。
6) automated audit
自动审计
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