1) independence of accounting
会计独立性
1.
The independence of accounting is crucial to the quality of accounting information;however,it has always been neglected in the accounting practice.
会计独立性对会计信息质量至关重要,然而在会计实务中却一直被忽视。
2) Independence of accounting confirmation
会计确认独立性
3) On Independence of Accounting
浅析会计独立性
5) auditor independence
审计独立性
1.
Legal Environment, Auditor Independence and Investor Protection;
法律环境、审计独立性与投资者保护
2.
A Study on the Relationship between Non-audit Services and Auditor Independence;
非审计服务与审计独立性关系之研究
3.
,Thoroughly analyzing the logic relationships among transaction cost,property right theory,the contract theory and the auditor independence,this paper puts forward some institutional arrangements,including the company governing,the disclosures control,the organizational structure of accounting firm,the profession supervising and legal liability and so on.
审计独立性是职业道德的精髓之所在。
6) independence of auditing
审计独立性
1.
The effect of auditor switching on the independence of auditing and its countermeasures;
审计师变更对审计独立性的影响及其对策
2.
The low transparency of The listed companies accounting information leads to low independence of auditing, which has been an impending problem should be overcome.
由上市公司会计信息低透明度带来的审计独立性不高的问题,已成为我国证券市场中亟待克服的顽症。
补充资料:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权
会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料的职权:会计人员保持会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定,不得伪造、变造会计凭证、会计帐簿,报送虚假的会计报表。 用电子计算机进行会计核算的,对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求,应当符合国务院财政部门的规定《会计法》 第10条
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