tian qin meaning in Chinese

秦天

In the case analysis part , this paper analyzed the wrong behaviors of zhong tian qin office in the standard of audit standard , the author found that the zhong tian qin office disobeyed the requirements of audit standard to account receivable inquiring program , analysis checking program , etc . thirdly , this paper disclosed the reasons of low audit quality all - sided from three aspects , one is the audit requirements of listed company , the other is the audit supplying of the cpa circle , another is the imperfectness of the cpa audit quality supervision
其次，本文通过对我国审计监管部门近年所查处和披露的cpa审计质量问题进行了分析，揭示了我国cpa审计质量的现状，并以独立审计准则为准绳，分析了“中天勤”事务所在“银广夏”审计项目中的违规行为，研究发现中天勤违反了独立审计准则对应收账款函证程序、审计工作底稿复核程序、分析性复核程序等的要求。接着，本文通过cpa审计服务市场中上市公司高质量的审计需求不足、 cpa行业高质量的供给失效及cpa审计质量监管体系的不完善三方面探讨了我国cpa审计质量低下的原因。