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The Report of: Auditing Independence Issue in China

Yitong Li Yi Zhao ZhaoyanXu

S3251676 S3233242 S3222881

Executive Summary:
Now day, China is conducting an open market policy and Chinese firms are seeking reliable and independence audit services. But Chinese auditing system is operating in a unique environment from those experienced in Western developed countries. Therefore, there are some considerable issues about auditor independence in China.

The motivation of this paper is to examine some factors that cause a lack of independence in Chinese auditing service, and how is them difference with western countries. The report is base on several article talks about the history and the current issue of auditing independence in China. Through the literature review, it shows all the possible factors that cause lack of auditing independence in China, and how are they differ with western countries. Factors include: central-control of the auditing profession, lack of satisfactory auditing standards, inter-relation between the government and auditor league, audit services is highly protected, lack of incentives to implement the law.

Then, a questionnaire was implemental in order to get more valuable information about the auditing independence in china. The purpose is understanding the difference auditing environment in China, the current auditing independence issue in China, how is they different, and any suggestions.

The Data issue parts mention about the limitation during the questionnaire, like sample limitation, methodology limitation, and the possible error regard reliable and validity of the answer due to these limitations.

In conclusion, the paper summarizes some suggestion and implication conduct from the questionnaire, and how this suggestion works. Also provide some limitation of these suggestions.

Introduction:
Auditing independence is often regards as the cornerstone of all the auditing profession because its foundational role that keeps the public’s trust in the attest function. Auditor independence is aim to ensure quality audits and keep financial statement users’ reliance on the financial reporting process. Without the reliable auditing independence, the auditing report will lost it value. Collapse of Enron in US has largely impact the perception of auditing independence. Another famous case in China which is a collapse of a A-Share listed company called “YINGUANGXIA” also had negative affect the auditing independence in China and caused a appeal to reform the auditing system in China. (Liu and Zhang, 2005).

Recently. Chinese accountancy system expanded at a remarkable rate. The national government actively encourages foreign investors to participate in the domestic capital market, as a result, the credibility of the auditing system has become of fundamental importance (Yang, 2003). In order to analysis the auditing independence issue in China, we will review some literature to find the factor that affect independence in china. Then questionnaire will be adopted to find more detail information and suggestion about the auditing independence in china.

The set of questionnaires was designed to identify and draw out the elements of the independence of auditing in different areas. The questions were divided into three different levels: (1) introductory questions, (2) Chinese auditing and independence generally, and (3) some suggestions on Chinese auditor independence.

Broadly, the first part of question focused on broadly issue of accounting environment and impendence. There are some general question about the big picture, not some specifically area. The second set of questions deals with some key area of this report which is the auditing independence in china. The question ask why the independence was lack in china, and which factors affecting their

independence with audit clients in financial report provided by respondent firms.. The last group of question asked about the suggestions improving auditor independence depends on respondent’s experience according to the factors that affect auditing independence they talk about in last part.

The sampling population in this report chosen are from different companies (4-big), different geographic area (Beijing, Shanghai, Guangzhou), and different level (from normal account to senior manager). All the samples come from 4-big accounting company which ensure the entire respondent have professional accounting background. Respondents not just choose from one region, but from three biggest cities in China, which is Beijing, Shanghai, Guangzhou, the reason is that these three cities biggest commercial region in china and 80% A-share list locate their head office there. Furthermore, different levels of position need to ensure comprehensive view from different level. The respondents include Accountant, Assistant Manager, Manager, and Senior Manager.

Motivation: Auditing independence is a global issue among most country of the world because it is the foundation for a health and fair capital market. But china has the different problem compare to other western countries. Not just because China has a very short history of modern auditing framework that independence auditing is not exit in china before the economy reform in 1980s, but also China has a different mode of economy which is half planning and half market economy.

Hence, there are two major reasons or motivation for our group to research the auditing independence in China. Firstly, due to the different history accounting system and economy, what factors in China will affect auditing dependence, how is there different. Secondly, auditing independence issues is one of the most important part that make sure China can keep the economy growth, and it is crucial to improve that Chinese government currently faced.

Normally, there are total six factors that widely discussed affecting the auditing independence. They include non-audit services, regulation, audit reputation, competition, low-balling, and size of audit firms. (Hua, 2010) Most people claim that Non-audit service, competition and low-balling are regarded as the negative impact auditor independence (DeFond, 2000)). For example, when the competition is so intense, in order to attract more customers, the customer (company) will have more bargaining power on which to adopt the framework. And when the average profit among auditing firms is lower, they will reduce some necessary procedure or minimized the data pool when doing the auditing in order to reduce their cost. The rest factors like Regulations, reputation and audit firm size are, on the other hand, regarded as positive that could improve auditor independence (Magee and Tseng, 1990) The above six elements have been analysis widely in most western countries.

However, China has a quite different environment as we just mentioned. In China, factors like unique political, cultural and economic environment play the most

important role affect auditing independence. It does not mean the other factors will be neglected, they still affecting auditor independence but not the crucial. Hence, research about China’s auditing dependence should emphasis on its half planning market economy, one party government, unenlightened accounting frameworks, and incomplete law and regulation. This assignment tries to find the detail of these factors through a review of the associated literature to explore how they affect the auditing independence in china.

On the other hand, as china is planning to open more its capital market to global and want to encourage more foreign investor. Therefore, the fair, stable, credible auditing regulation and service will be the most essential for encourage foreign company participant. If the third party independent auditing is not reliable, most foreign investor will not invest due to too much risky and uncertainty. Moreover, if china wants to further its market to encourage more foreign investor, not just the structure market need to internalized, and the accounting framework need to internalize as well that can make internationalized company more easier operation in China. It means china needs to harmonize with International Accounting Standards like IFRS. If the auditor independent is the problem in china, it is impossible to effective implementation of IFRS. This paper can provide some valuable suggestion and address the key factor that Chinese rule-maker need to consider priority

Literature review
Accounting profession background Before 1980, the People’s Republic of China had not fully aware about the demanding for independence auditing, when sate-owned enterprises seek for the separation of ownership, stock exchange and control entity, it realized that the it is time to acknowledge the importance of independence auditing. In 1982, the Chinese Constitution started pursuing the relevant auditing approaches. There are Auditing Law and CPA law in China contains pieces of legislation regulating audit practice, the Auditing Law is concerned mostly with state auditing, the CPA Law deals with professional auditing. The Chinese Institute of Certified Public Accountants also known as CICPA, was established in 1988 which is responsible for the regulation of the profession, and accounting practitioners must be members. The connotative establishments of regulation departments and Law has set up the primary problem of harmonize to IASB which lead to the further issues in auditing independency

In recent years, frequent auditor switching has drawn increasing attention from both government regulators and academic research. In 2003, the CICPA issued the Specific Standard for independent auditing (N0.28) to highlight the communication between predecessor and successor auditors, as well as to remind successor auditors of potential risks of auditing switching. Soon after, CICPA listed the auditor switching problem as one of its supervisory priorities of the year (Code N0. 9, 2004). As pointed out be CICPA, vicious auditor independence, and impair the development of China’s capital market accordingly.

What raises the auditor’s independence problem in China? The strength of independency is important to an auditor which is being regarded as the most fundamental principles when commencing auditors’ work. First, China is trying to develop its capital market and induce more and more investment from foreign people. (Australian Overseas Newspaper, 1 November 2000). In that case,

for those companies whom like to take up shares in Chinese companies are not going to make a confident decision by involve too much risk, unless they get approval from a reliable independent third party’s auditing. (Xing. 1998)

Secondly, China has been struggling to apply to the International Accounting Standards for years, according to the new Chinese accounting standards, being consistent with their international counterparts, are more flexible than the previous form of accounting standards which are borrowed from Soviet Union, (Xing 1998) therefore without independent auditing, the effective implementation of IFRSs in China will depend so much on independent auditing.

Third, China is conducting a campaign to further privatize state-owned enterprises. The government is now planning to cut down its shareholding in listed companies, and further retreat from small and medium-sized state-owned enterprises, it is proposed that the government retain control only in 35 very large key firms and retain dominate in 15 industries out of total 196 industries. How success of this campaign will reach is fully rely on the supply from the private investors, consequently, independent auditing is about to play a crucial role to help those private investors gaining enough confidence to do so. (Australian Chinese Daily, 2000).

Why hardly achieve auditing independency in China The factor is put primarily in the paper to give out issues and emphasize the importance of independence auditing. China will suffer in processing economy transition and reforming of business structure without a reliable auditing work. Why it is so important and it is very hard to make a change in China? There are several explanations as follow.

To start with a well-known idea which assumes that the lack of auditors’ independence in China is attributable to the lack of satisfactory auditing standards

which is a set of internationally wellbeing standards? However, China has already associated international auditing practice with its own standards as much as possible in recent years and its auditing standards are now quite similar to International Auditing Standards. Xiao. 2000)

Second, the government central-control of the auditing profession actually appears to underpin the problem relating to auditor independence. At the national level, the Chinese profession is not self-regulated, but government regulated. The profession monitoring organization, the CICPA, is a government controlled body, and refers to the situation that every decision made by CICPA needs ratified by the Ministry of Finance, under such a relation which suggests that the CICPA is an agent of the MOF department, although the CICPA does not handle clients in direct link, also its association with the MOF, and its quasi-governmental status is potentially influencing the magnitude of professional industry independence. (Xing, 1998)

A thirdly reason for recognition of a lack of independence is the inter-relation between the government and auditor league. Initially, all CPA firms include both accounting plus auditing firms were formed by the government, statistically speak government-affiliated firms are still in dominant position, with over 75% of the audit market in terms of the number of clients, meanwhile, the controlling shareholders in virtually all listed companies and overwhelming majority of unlisted companies are government entities. This broadly government ownership of both clients and their auditors leads to underlying conflicts of interest in auditing work. In addition, there is also lack of incentive of auditors themselves to maintain independence, such associations protect auditors from market competition and external litigation, and make them more likely to compromise to a state-support client’s pressure and therefore issue unqualified audit reports.(Yang, 2001)

Fourth, the consequence of government control and huge influence over the entire profession is that the market for audit services is highly protected. There are two

types of government ownership of CPA firms which name respectively industrial and regional, which trigger to the protectionism of both. For instance, a government department may possess the necessary authority to require business entities under its control to be audited be a CPA firm also under its control. Regional protection can arise through provincial or local governments exercising authority to dictate that entities located within its territory are to be audited by a certain CPA firms in the same area. (Liu and Zhang, 1996) Market protectionism provides strong incentives for individual CPAs and CPA firms to perform audits services with the interest of the controlling government body in mind, in result severely impairing their independence. What is more, Government control and influence over CPA firms may also protect firms form the threat of litigation and may explain why until recent years there has been little cases of litigation against auditors. Without the danger of costly shareholder litigation, auditors have less incentive to avoid audit failures. (Palmrose, 1994)

The last but not the least, although it reveals that so many problems related to auditing practice arise, not only because lack of relevant legislation, but mainly due to a lack of incentives to implement the law. By reviewing some audit failure scandal cases (Shenzhen Yuanye Industrial Corporation Case, 1992; The Great Fund Raising Case, 1993), it is suggests that prevailing behavior and reporting was a breach of existing laws and regulations. The clients in these cases committed illegal act, such as the forgery of accounts to mask true financial positions, evade tax, embezzle state revenue, and appropriate state assets, the auditors involved in these cases were found to be materially negligent of fraudulent, guilty of intentionally helping clients to falsify accounts, or guilty of providing false certificates of capital contribution verification and unqualified audit reports. Such auditors were obviously acting at their own interest in terms of only caring about money, absolutely paying few attentions to the quality of its jobs, and totally regardless to the ethics, but some times they can protected be the local government and corrupt official. (CPA Law, 1993)

By all of above, it can be revealed that many of our results are strongest among the relations within the government-affiliated auditors. In addition, audit firm associations with the government can strongly impair auditor independence, and that severing this connection is the first and crucial step towards the creation of a truly independent Chinese auditing profession. (Yang, Qing, Hong, 2001). Auditors in China are expected to face stronger incentives to act independently in response to the new standards.

Research methodology The previous parts has adopt literature review demonstrated that four major factors in China affect the auditing independence.

In order to find more valuable, reliable information about the currently auditing system in china, how it works, how to improve the auditing independence. The methodology questionnaire will be adopted.

The research used a self-administered quantitative survey, Saunders pointed out that the quantitative survey “is a popular and common strategy in business and management research,” (Saunders, 2003) and surveys enable “easy comparisons and appear to be authoritative.” The reason questionnaire used here due to that questionnaires are easy to analyze, it is cost effective when compared to face-to-face interviews, mostly because of the cost can be save, and no need spend long time to travel to meet people.

The set of questionnaires was designed to identify and draw out the elements of the independence of auditing in different areas. The questions were grouped into three sections: (1) introductory questions, (2) Chinese auditing and independence generally, and (3) some suggestions on Chinese auditor independence.

Broadly, the first part of question focused on broadly issue of accounting environment and impendence. There are some general question about the big picture, not some specifically area. Respondents were asked how they defined the difference between Chinese and western countries regard to auditing environment and their opinion about how is the importance about the auditing independence in accounting information.

The second set of questions deals with some key area of this report which is the auditing independence in china. The question ask why the independence was lack in

china, and which factors affecting their independence with audit clients in financial report provided by respondent firms. Then the respondents need to provide some suggestion how auditing independence in china differ with western country. The most valuable question is asked respondent provide some experience regard the auditing independence during their daily working and any case they experience in their companies. . The last group of question asked about the suggestions improving auditor independence depends on respondent’s experience according to the factors that affect auditing independence they talk about in last part.

The sampling population this report identified include the people from different companies (4-big), different geographic area (Beijing, Shanghai, Guangzhou), and different level (from normal account to senior manager). In order to make the result of this questionnaire both reliable and validity, the sample pooling has been to comprise all the area of target population. Therefore, all the samples come from 4-big accounting company which ensure the entire respondent have professional accounting background. Respondents not just choose from one region, but from three biggest cities in China, which is Beijing, Shanghai, Guangzhou, the reason is that these three cities biggest commercial region in china and 80% A-share list locate their head office there. Furthermore, different level of position needs to ensure comprehensive view from different level. The respondents include Accountant, Assistant Manager, Manager, Senior Manager. The list of respondents:

Guangzhou: Jessie Huang, an audit assistant manager in Financial Services team in audit department of KPMG Huazhen Vincent Li, an accountant in Consumer & Industrial Markets team in audit department of KPMG Huazhen

Alex Zhu, a manager in Communication and Entertainment team in audit department of KPMG Huazhen Tony Shen, assistant, PWC

Shanghai Amy Fang, an accountant. PWC Peter Liu, senior auditor, KPMG David Tao, Senior manager, KPMG Mike Li, accountant, Ernest & Young

Beijing: Hao tian Li, senior auditor, PricewaterhouseCoopers Fei Wang, senior auditor, KPMG Xue Yang, anager, KPMG Joyce King, senior manager, PricewaterhouseCoopers

All questionnaires were sent by mail in two weeks before. And the answer was reply in the week after. A cover letter was attached detailing the nature of the study and some relative literature. For some respondent which has closer relationship, the questionnaires are finish through internet web cam.

Interview Questions

A. Introductory Questions 1. What do you think is difference between Chinese and western countries regards to auditing environment? 2. What is your current understanding of importance of auditor independence in accounting information?

B. Auditor Independence and Auditing Generally

3. Why are Chinese auditor perceived to lack independence? 4. What are the key elements that make auditor independence an urgent issue? 5. How is the difference between auditor independence in China and western countries? 6. What do you think are factors that will influence the auditor independence in your current firm?

C. Some suggestions on Specific Questions 7. Are there any policy suggestions that improve the independence of auditors in china?

Date issues:
Our paper is a brief research and analysis about the independency of auditing in China, it started with general abstracts from other academic research report, then came up with the questions that by our design and confirmed by our tutor, after collecting the results from each person questioned, we drawn our own view about the topic with our understanding. However, there are some ubiquitous and unavoidable limitations, which somehow influenced the quality and accuracy of our work.

Question Design: After all the data were collected, some feedback of the question design often provided from respondent. Firstly, some question is to board to answer. Like Q1 and Q2, which are two big topics in accounting? The answer will generate large amounts of data that can take a long time to finish. Second is some question is too confidential to answer. Respondent may not be willing to answer the questions. They might not wish to provide the information or they might think that they will not benefit from responding perhaps even be penalized by giving their real opinion. Thirdly, some question is doing under online interview by giving the question and waiting for the answer, so the people who take the question and finish it all by him alone, we can not express any further concerns like a face to face interview. Additionally, during the question designing process, because we know auditing not much and we also lack of social communication skills, the possibility exists that our questions are illogical, naive and hostile in some extent.

Reliable: Among all the respondents, not all the respondents have a close relationship. The way questionnaires distribute is not direct to respondent. Eg, all the questionnaires mail was sent to one of them who was roommate of one of our group. Then she will sent the hard copy to her friend who also working for 4-big. Therefore, we can not make all the questionnaires have been direct to each respondent and all the answer is writing by the respondents themselves.

Some questions is hard to answer or even impossible for respondents to answer. Like “how is the difference between auditor independence in China and western

countries”, because not all the respondents have the overseas education background and working experience. And the question “What do you think are factors that will influence the auditor independence in your current firm?” It is hard to ask respondent tell you the truth about what happened in their companies.

Validity: From the list, it was found that not all the respondents are currently doing auditing practice or relative. Therefore, some question that specific on auditing will go beyond their knowledge and experience. The validity of answers and information they provide will be negative affect, they maybe provide the information which is just base on their imagine not on real experience.

Sample pooling: The sample pooling was restricting by the time, cost, and the size of contact people. In order to increase the reliable and validity of the questionnaire, the size of sample pooling should be as big as better. For instant, all the kind of auditing service provider should be select, eg, regional, mid-tier, 4 big firm. The only three major cities are not enough to fairly present the real status. Because these three cities have the most strictly auditing regulation, they has best independence status in China. It means more cities like Shenyang, Nanjing, Chengdu should be included in order to get the more objective result. And our methodology is sending the questions to those people whose is proper, also known as our sample, however, due to the current occupation of ourselves, we have limited social circle too widely to have those samples, in fact, the sample we used is all from PricewaterhouseCoopers and KPMG in China, as the result, it maybe inaccurate to drawn conclusion about entire profession only according few people.

Conclusions:

This research report analyzes that the reasons that Chinese auditor were perceived to lack independence in the current situation, are mainly due to a lack of satisfactory auditing standards, government control of the auditing profession and the relation between the government and auditor associations. A serious challenge facing the Chinese profession now is the enhancement and maintenance of auditor independence. Accounting Standards will be difficult in China because local auditors are not perceived as being independent. Our relevant research extends this line by investigating whether association with the government impairs auditor

independence. Auditor–government relationships are important, particularly in developing countries where governments often dominate professional affairs. This research is shown that it can offer valuable assistance to China’s regulators as they attempt to develop viable capital markets. China’s potential as one of the world’s largest economies also makes the social welfare implications of such a contribution important.

Through our survey and data collected, the factors affecting auditor dependence such as economic, high competition, small firm size, lengthy tenure and the size and closeness of Chinese society were mentioned in the research. Thus, our results suggest more professional input in accounting and auditing affairs is needed. The short-term objective of the profession should be to give the CICPA more autonomy to make its own decisions. The CICPA should have the discretion to revise and issue auditing standards. The process of setting up auditing standards should be mor transparent, and allow more professional input. Promotion of more professional input would improve the quality and relevance of auditing standards and ethical rules.

Another suggestion is opening of accounting markets to international competition. Representative offices have been established, as have joint venture firms, associate firms, and full member firms, these firms assisted the development of the Chinese capital market by undertaking financial audits of Chinese companies that offer shares to overseas investors and that wish to obtain, or have obtained, a foreign listing. Auditor-government associations developed at the inception of the profession in China, and until recently most firms were still owned by their government sponsors. Moreover, such associations are likely to continue on an informal basis well after disaffiliation and the end of direct ownership.

There is no doubt that the Chinese profession should continue to refine auditing and accounting standards. Devising standards is relatively easy, but now the focus is on implementation and compliance. The relevant authorities, such as the CICPA and the Chinese Securities Regulatory Commission, should strengthen and enhance their monitoring activities. However, mere good intention displayed by the central government in such activities will not be enough. The profession as a whole must provide the incentives for auditors to act independently, and in particular to resist influence from government officials and related bodies.

Limitations:
Our paper is a brief research and analysis about the independency of auditing in China, it started with general abstracts from other academic research report, then came up with the questions that by our design and confirmed by our tutor, after collecting the results from each person questioned, we drawn our own view about the topic with our understanding. However, there are some ubiquitous and unavoidable limitations, which somehow limit our conclusion as below.

Firstly, more professional input in accounting and auditing affairs in needed of CICPA, isolate it from other government authority as well as possible to improve independence, to achieve that, which demands a relatively long period and lots of money to setting up series program and facilities to rise up leverage quality through out whole accounting and auditing profession.

Secondly, the disaffiliated program, this program is a key step in removing market insider protection in accounting and auditing sectors, but, make it in progress will face untold problems by owing to the unique local situation and regional diversity, cutting economic, financial and personnel ties with local government and further central government is a very difficult job which needs brave courage and consistent spirit.

Thirdly, prevent the auditing relationship between the state-owned enterprises and state audit office, by all understanding, state-owned enterprises usually mean huge capital and wealth that everyone inside it will keep exactly old way operating as before, there is huge profit generated every year constantly, in addition, those two benefits each other in the past, so people inside will try as much as possible to stop changing the rule.

Fourthly, opening of accounting markets to international competition is a good way

to increase independency, but the first thing that foreign accounting firms have to deal is the barrier of language, in general concepts mandarin is one of the most difficult language in the world, how people going to well done their job without a proper language? Also the local accounting firms will suffer from the competition and caused unemployment and maybe liquidation then.

Finally, stop managerial finance will increase independence auditing and insure much better quality of profession, however, I’d like to say, China has been regulating under such a mess for really long time, it suffers from it and grown from it, if we immediately change a crucial factor of the economy, is there anyone can risk of bankrupting across kinds of industry, different government departments’ officers’ reselection and fight with other departments for the future interest? Entire country structure would unstable, no one can risk that.

Reference:

Yang, L, Tang, Q., Kilgore, A., and Jiang, Y. ( 2001). Auditor-Government Association and Auditor Independence in China. British Accounting Review, 33(2): 175 – 189.

Defond M.,Wong T.J. and Li, S. 2000. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics, 28:269-305.

Xie B, Davidson W. N., Dadalt P. J. (2003). Earnings Management and Corporate Governance: the Role of the Board and the Audit Committee. Journal of Corporate Finance 9: 295 – 316.

Liu Y. W., Cooper B. J., Zhang L. (2005). Accounting and Finance in China, A review of Current Practice. Hong Kong: Longman.

Yang L., Dunk A., Kilgore A., Tang Q.L., Lin Z.J. (2003). Auditor Independence Issues In China. Managerial Finance, 29(12): 57 – 62.

Hua Y.W. (2010). Main Principles and Practices of Auditing Independence in China: A Multifaceted Discussion. China Accounting and Finance Review, 1: 21 – 36.

DeFond M. L., Wong T.J., Li S.H. (2000). The Impact of Improved Auditor Independence on Auditor Market Concentration in China. Journal of Accounting and Economics, 28: 269 – 305

Magee R. P. and Tseng M. C. (1990). Audit Pricing and Independence. The Accounting Review, 65(2): 315 – 336.

Xiao Z.Z., Zhang Y.K., Xie Z.H. (2000). The Making of Independent Auditing Standards in China. Accounting Horizons, 14(1): 69 – 89.

Wang Q., Wong T. J. and Xia L. J. (2008). State Ownership, the Institutional Environment and Auditor Choice: Evidence from China. Journal of Accounting and Economics, 46(1): 112 – 134.


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