isb meaning in Chinese
国际生物气象学会
航天保险经纪集团
Examples
- The generous general ' s xnx genuine genius isb in haking generators
位慷慨将军的? ?正天才在于制造发电机 - After the security act of 1933 & the security exchange act of 1934 , all kinds of acts & regulations concerned audit independence began taking shape . many organizations such as sec , aicpa , isb and asb are making great efforts to set up regulations about audit independence and the series activities reached the summit after enron ' s failure . sabanes - oxley act of 2002 is a epoch - making lawful literat ure , which establishes the bases for the future lawful construction
因此，自美国1933年《证券法》和1934年《证券交易法》面世以来，各种有关独立性的法律法规纷纷出笼，在美国， sec 、 aicpa 、 ise及asb等诸多机构均致力于审计独立性相关的法律法规建设，这一系列立法活动在安然事件后达到顶峰， 《 2002年萨宾纳斯-奥克斯利法案》是一划时代的法律文献，它为美国审计独立性相关的法律法规的未来制定奠定了基础。 - 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 . as for the independence classification , i am inclined to agree with theory suggested by higins whose opinion is to classify independence into practical independence & appearance independence
在审计独立性的定义方面，本文采用了isb在2000年11月“审计人员独立性概念框架披露草案”中的定义，以期与下文所涉及到的独立性风险定义相一致；而在审计独立性划分方面，笔者则趋向于1962年的希氏理论，即它可以划分为实质上的独立性和形式上的独立性。