1.A firm's system of quality control 2.General role,structure,and requirements of the PCAOB(Title I and Title IV of the Sarbanes-Oxley Act of 2002) References - Auditing and Attestation ·AICPA Statements on Auditing Standards and Interpretations ·Public Company Accounting Oversight Board(PCAOB)S...
I(316)internalcontrolsystem内部控制体系 I(317)internalfailurecost内部损失成本 I(318)internalrateofreturn(IRR)内含报酬率 I(319)inventory存货 I(320)investment投资 I(321)investmentcenter投资中心 I(322)invoiceregister发票登记薄 I(323)issuedsharecapital已发行股本 ...
1.This paper first compares the auditing quality standards,the service inspection mechanism and the service inspection system among the United Stated,Britain,China and Japan,and then puts forward some proposals to improve theauditing quality control mechanismof China.本文就美、英、中、日四国注册会计师...
Cpa；英 [ˌsiː piː ˈeɪ]；美 [ˌsiː piː ˈeɪ]；氯苯丙氨酸。双语例句：1、The Theoretical Analysis: the Regulation Model of CPA Industry.注册会计师行业管制模式：理论分析。2、Reform of CPA Firm Management System: Reasons,...
assessandrespondtoriskofmaterialmisstatement无法获取充分、适当的审计证据Inabilitytoobtainsufficientappropriateauditevidence后任注册会计师Incomingauditor不一致Inconsistency独立性Independence与财务报告相关的信息系统Informationsystemrelevanttofinancialreporting审计的固有限制Inherentlimitationofaudit固有风险Inherentrisk首次审计业务...
2. The importance of professional ethics, values and attitudes; 3. The responsibility of all personnel for quality relating to the performance of engagements or activities within the system of quality management, and their expected behavior; and ...
2. The importance of professional ethics, values and attitudes; 3. The responsibility of all personnel for quality relating to the performance of engagements or activities within the system of quality management, and their expected behavior; and ...
Price determined by: functionality; volume of sales; Cooper (1995): value engineering (4.28) Target costing embraces the total cost of product life-cycle:RD, design, manufacturing, marketing, distribution system; customer service. Target costing 优点: focus on customer value by market price; etc ...
This presents the Scheme Organizer with great difficulty in complying with the Quality Management System requirements of the CPA Standards. There are a number of models which can be applied in order to satisfy the requirement of the Quality Management System, but ultimately it must be recognized ...
A quality of earnings ratio significantly less than 1 suggests that a company may be using more aggressive accounting techniques in order to accelerate income recognition. a. True b. False According to the Sarbanes-Oxley Act, a company's audit ...