本文關(guān)鍵詞：財(cái)務(wù)、會(huì)計(jì)、審計(jì)的同源性及其概念框架的共建，，由筆耕文化傳播整理發(fā)布。

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conceptual framework

    A Study on the Building of Conceptual Framework for Auditor Independence

    試論審計(jì)獨(dú)立性概念框架的構(gòu)建

短句來(lái)源

    The Same Origin of Finance Accounting and Auditing and Their Conceptual Framework's Common Construction

    財(cái)務(wù)、會(huì)計(jì)、審計(jì)的同源性及其概念框架的共建

短句來(lái)源

    The following issues are included in the paper: the conceptual framework and contents of the study on the expansion of modern audit function, the expansion conditions and dimensions for modern auditing function, and other relevant problems rising after the expansion of modern audit function.

    考慮到實(shí)證研究數(shù)據(jù)的可獲得性、研究問(wèn)題的統(tǒng)一性以及論文篇幅,研究中涉及的實(shí)務(wù)問(wèn)題主要以獨(dú)立審計(jì)為主,政府審計(jì)與內(nèi)部審計(jì)暫未涉及。 本文的基本思路是:首先,構(gòu)建一個(gè)現(xiàn)代審計(jì)功能拓展研究的概念框架,通過(guò)這一概念框架的建立,為本文其他各章的研究打下理論基礎(chǔ);

短句來(lái)源

    As far as the independence definition is concerned, this paper adopted the definition in the literature (Exposure Draft: A conceptual framework for auditor independence) issued by ISB at Nov 2000, whose purpose is to keep unanimous with the following definition of independence risk.

    在審計(jì)獨(dú)立性的定義方面，本文采用了ISB在2000年11月“審計(jì)人員獨(dú)立性概念框架披露草案”中的定義，以期與下文所涉及到的獨(dú)立性風(fēng)險(xiǎn)定義相一致； 而在審計(jì)獨(dú)立性劃分方面，筆者則趨向于1962年的希氏理論，即它可以劃分為實(shí)質(zhì)上的獨(dú)立性和形式上的獨(dú)立性。

短句來(lái)源

    Firstly, the author reviews the evolving history of independence concept, which can be described as from kinds of independence conceptions to conceptual framework for auditor independence.

    首先回顧了獨(dú)立性概念的發(fā)展歷程，即從形形色色的獨(dú)立性觀念到獨(dú)立性概念框架。 本文認(rèn)為，獨(dú)立性概念框架為審計(jì)人員、投資者、企業(yè)管理當(dāng)局和監(jiān)管機(jī)構(gòu)對(duì)獨(dú)立性的討論與理解提供了一種統(tǒng)一的語(yǔ)言、邊界和指導(dǎo)思想，是制定獨(dú)立性準(zhǔn)則和缺乏獨(dú)立性準(zhǔn)則時(shí)處理獨(dú)立性問(wèn)題的有用工具。

短句來(lái)源

更多       

    A Study on the Building of Conceptual Framework for Auditor Independence

    試論審計(jì)獨(dú)立性概念框架的構(gòu)建

短句來(lái)源

    The Same Origin of Finance Accounting and Auditing and Their Conceptual Framework's Common Construction

    財(cái)務(wù)、會(huì)計(jì)、審計(jì)的同源性及其概念框架的共建

短句來(lái)源

    The Framework of Expert Auditing System

    專家審計(jì)系統(tǒng)的基本框架

短句來(lái)源

    Revised Audit Framework Emphasizing Reliability

    以可靠性為“基石”的審計(jì)框架重構(gòu)

短句來(lái)源

    After tracing back to origin of internal auditing and analyzing internal auditing developing, this dissertation sets up the conceptual system of "international internal auditing" and positions it in the theoretical auditing system tentatively.

    到目前為止,還沒(méi)有一部關(guān)于國(guó)際內(nèi)部審計(jì)的專著,甚至也沒(méi)有對(duì)國(guó)際內(nèi)部審計(jì)概念給出準(zhǔn)確的定義。

短句來(lái)源

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  conceptual framework

A conceptual framework for evaluating the gap-fill capabilities of CVD processes is defined.

A conceptual framework for the quantitative optical inspection of mirror-like wafer surfaces is presented.

Multiplex Fourier-transform spectroscopy in the characterization of stochastic inhomogeneous film growth: A conceptual framework

A conceptual framework is discussed of multiplex Fourier-transform optical noise spectroscopy as applied to the characterization of laterally inhomogeneous stochastic processes associated with film growth.

A conceptual framework and analytical scheme suggested in the present work explain the adverse effect of the tax reforms on economic growth in Russia.

更多          

This paper introduces American Independence Standards Board' Latest research progress(an Exposure Draft of a conceptual framework for auditor independence)and discusses its meanings for our country.

本文就美國(guó)審計(jì)獨(dú)立性準(zhǔn)則委員會(huì)最新研究成果《審計(jì)人員獨(dú)立性概念框架披露草案》作一簡(jiǎn)介并探討其對(duì)我國(guó)的啟示。

The issue of auditor independence has always been the focus owing to its close relationship to the quality of auditing, to the effi ciency of capital market operation and to the survival of CPA business. Among the world-wide attempts to stipulate the auditor independence, the conceptual framework of auditor independence constructed by ISB and IFAC in the United States presented fairly comprehensive rationale. Auditor independence has also been paid much attention in China, but further systematic regulation...

The issue of auditor independence has always been the focus owing to its close relationship to the quality of auditing, to the effi ciency of capital market operation and to the survival of CPA business. Among the world-wide attempts to stipulate the auditor independence, the conceptual framework of auditor independence constructed by ISB and IFAC in the United States presented fairly comprehensive rationale. Auditor independence has also been paid much attention in China, but further systematic regulation is still needed. This paper made a explanation of the above-mentioned conceptual framework for the purpose of further reference.

由于獨(dú)立性關(guān)系到審計(jì)質(zhì)量,關(guān)系到資本市場(chǎng)的效率,關(guān)系到注冊(cè)會(huì)計(jì)師行業(yè)的生存。注冊(cè)會(huì)計(jì)師的獨(dú)立性問(wèn)題是一直受到廣泛關(guān)注的問(wèn)題。各國(guó)及有關(guān)的國(guó)際組織都試圖對(duì)獨(dú)立性問(wèn)題做出明確的規(guī)定。其中美國(guó)ISB及IFAC分別構(gòu)建了獨(dú)立性概念(原則)框架,對(duì)獨(dú)立性問(wèn)題作了較全面的規(guī)定。而我國(guó)對(duì)獨(dú)立性問(wèn)題的相關(guān)規(guī)定還很不系統(tǒng),本文借鑒ISB及IFAC的相關(guān)規(guī)定闡述了獨(dú)立性概念框架的主要內(nèi)容,以期能夠提供參考。

With the environmental changes and developments of other sciences,the new trend of audit independence theory presents itself some new features.This paper makes a study of three aspects of audit independence,that is,conceptual framework、process justice、 core values.

隨著環(huán)境的變化和其他學(xué)科的發(fā)展,審計(jì)獨(dú)立性的理論研究出現(xiàn)新的特點(diǎn),本文探討了獨(dú)立性的概念框架、程序公平、核心價(jià)值三個(gè)方面理論研究的新動(dòng)向。

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  本文關(guān)鍵詞：財(cái)務(wù)、會(huì)計(jì)、審計(jì)的同源性及其概念框架的共建，由筆耕文化傳播整理發(fā)布。