专项审计 meaning in English
special audit
Examples
- The suggestions include confirming the mbo main body , establishing the standard enterprise " value appraisal system , establishing special auditing system and consummation of laws and regulations and so on
包括：确认mbo主体，建立标准企业价值评估体系，建立专项审计制度与完善法律法规等等。 - Article 27 with regard to particular matters relating to the state ' s budgetary revenues and expenditures , audit institutions shall have the power to carry out special investigations through auditing among relevant localities , departments and units and report the results thereof to the people ' s governments at the corresponding levels and to the audit institutions at the next higher levels
第二十七条审计机关有权对与国家财政收支有关的特定事项，向有关地方、部门、单位进行专项审计调查，并向本级人民政府和上一级审计机关报告审计调查结果。 - After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries , and auditor ' s scale ; while the audit opnion is not clean , audit fees are higher , but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative . ; when auditors give special audit or consultations , they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market , but audit quality is n ' t improved for it
通过实证，得出的结论主要有：我国证券市场的审计费用和客户资产、经营规模、事务所规模显著正相关；出具非标准无保留意见的审计报告，审计费用较高，但审计质量并没有提高；提供专项审计或管理咨询服务的事务所收取的审计费用显著偏高，上市公司有利用这些服务收买审计意见的行为；在有中期审计和专项审计或管理咨询的公司，注册会计师初次审计存在一定的“削价”行为；上市公司独立审计市场自发形成审计价格下限，但没因此促成审计质量自发的提高。