audit engagement meaning in English
审计聘函，审计聘约
审计契约
审计业务约定书
Examples
- I investigate the impact of auditor ' s litigation cost on audit effort when the auditor screens the client risks before the acceptance of audit engagement
因此，会计师如何以有效的策略管理其相关之诉讼风险，成为一项重要的研究议题。 - ( 2 ) perfect the governing system and change the relationship of audit engagement . ( 3 ) construct the credit system of society . ( 4 ) the standard on professional ethics of cpa should be paid more attention
第三取决于相关制度的设计，如事务所的聘用，解聘机制不完善，由于怕“炒鱿鱼” ，存在着利益冲突，因事务所和注册会计师是属于服务行业，怕失去客户，必然会有损审计的独立性。 - Although both preparing and auditing financial statements need to apply the concepts of materiality , the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures . because , the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements , but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement
财务会计中财务报表的编制，以及审计中财务报表的查核，都需要运用重要性概念；但财务会计中重要性原则的运用，主要是用于过滤筛选不重要的会计数据，以节约信息生产成本，并增强报表的可理解性；而审计中重要性原则的运用，则是为了辨识重大会计信息，以控制审计风险，并有效率且有效果地完成审计任务。 - So the most urgent problem to solve is how to improve the audit quality . to improve listed companies ' information disclosure and caps ' securities audit quality , csrc has made a new measure " a shares supplementary auditing " . in fact , high securities audit quality decides in a good system . one choice is to establish the audit quality evaluation system and a perfect audit quality control system , which can instruct investors to make rational decisions . in this , study , a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality , followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements , and make an comparative analysis of audit quality control system between america and china , disclose shortness of our audit quality control system . in order to improve effectively audit quality , some relevant suggestion and means are provided
本文认为，注册会计师证券审计质量要真正得到提高，关键在于一个好的制度安排。制度选择之一就是建立一个可操作的质量评价体系和完善的全面质量控制体系，为投资者导航引向、趋利避害。本文在参考大量国内外相关研究理论的基础上，研究了审计质量低劣的理论成因，尝试构建了审计质量替代指标的理论体系，包括事务所审计质量的替代指标和单个审计项目审计质量的替代指标，并结合2001年度年报进行了实证分析；通过对美国和中国审计质量控制体系的对比分析，揭示我国审计质量控制体系的缺陷以及从美国经验得到的启示，并提出改进审计质量的途径和相关建议，包括宏观、中观、微观三个层次的全面质量管理策略和独立审计经营战略。