Although there are rules and standards for related-party transactions, they tend to be difficult to audit. Owners and managers are responsible for disclosing related parties and their interests, but if they withhold disclosure for personal gain, the transactions could go undetected.虽然有关联交易的规...
audit riskaudit opinionrestatementsUsing data from the Chinese market where related party transactions (RPTs) are particularly prevalent, we examine how the independent auditor responds to the potentially heightened risk of RPTs and the efficacy of the auditor's response. First, we find that the ...
Although there are rules and standards for related-party transactions, they tend to be difficult to audit. Owners and managers are responsible for disclosing related parties and their interests, but if they withholddisclosurefor personal gain, the transactions could go undetected. 虽然有关联交易的规则...
Although there are rules and standards for related-party transactions, they tend to be difficult to audit. Owners and managers are responsible for disclosing related parties and their interests, but if they withhold disclosure for personal gain, the transactions could go undetected. 虽然有关联交易的...
the infamousscandal of 2001, the company used related-party transactions with special-purpose entities to help conceal billions of dollars in debt from failed business ventures and investments. The related parties misled the board of directors, their audit committee, employees, as well as the public...
1) audit of the related-party transactions 关联交易审计 例句>> 2) transaction audit 关联方交易审计 1. The paper studies two issues intransaction auditing and analyzes their importance. 本文在说明关联方交易审计重要性的基础上,分别论证了关联方的审计和关联方交易的审计两个大问题。
Although there are rules and standards for related-party transactions, they tend to be difficult to audit. Owners and managers are responsible for disclosing related parties and their interests, but if they withhold disclosure for personal gain, the transactions could go undetected. ...
Audit related party transactions 翻译结果5复制译文编辑译文朗读译文返回顶部 Verification connection transaction 相关内容 aIn my heart, lingering memories of those 在我的心脏,那些的拖延记忆[translate] a我和我朋友一样都很外向 I and my friend equally all very extroversion[translate] ...
related-party transactions and regulation.Our research indicates that at first,the pos- sibility that auditors issue qualified opinions is positively correlated with amount of related-party transac- tions,and qualified audit opinions would exercise their restraints upon related-party transactions next year...
New PCAOB rules approved Tuesday are designed to strengthen auditors’ scrutiny of related-party transactions and significant unusual transactions. Auditing Standard No. 18, Related Parties, requires the auditor to perform specific procedures to evaluate