标准审计报告 meaning in English
standard audit report
Examples
- Ministry of finance promulgated " china to register pours accountant to audit criterion 1501st - report of audits " to carry on the omni - directional revision to the original standard report of audit , this formed the audit opinion and the writing up report of audit promoter action regarding standard chartered accountant , but has not been able to maintain with the audit goal development request should perform identically to revise
摘要财政部颁布的《中国注册会计师审计准则第1501号审计报告》对原有的标准审计报告进行了全方位的修订，这对于规范注册会计师形成审计意见和出具审计报告起到促进作用，但未能与审计目标的发展要求保持一致应加以修正。 - Some foreign literatures use the samples of our capital market , but the data is before 2000 . however , there is something new after 2000 . there are fewer national literatures investigating the timeliness of the annual announcements . after the comparisons and estimations of the foreign and national literatures , our sample consists of announcements between 1997 and 2004 and we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements and the interaction effect between them . the sample consist the announcements after 2000 and we consider our special background too , so it is more applicable to the chinese environment
本文研究发现在审计意见相同的情况下,有负的未预期盈余的公司比有正的未预期盈余的公司公布年报的时间要晚;而在未预期盈余的性质相同的情况下,没有得到标准审计报告的公司比得到标准审计报告的公司公布年报的时间要晚;而且不仅未预期盈余的方向会影响公司公布年报的时间,未预期盈余的大小也会影响公司公布年报的时间;未预期盈余和审计意见的类型存在相关关系;公司的股权性质也会影响公司公布年报的时间。