Section 404 goes beyond Section 302 in requiring both companies and their external auditors to test control effectiveness and in requiring an auditor opinion on control effectiveness.
第404条在要求去两家公司和外部审计，测试控制的有效性，并在需要控制的有效性就超越审计意见302条。
The auditor must form an opinion as to whether the financial statements give a true and fair view and comply with the relevant sections ofthe law and applicable accounting standards.
审计师必须提出其意见，表明该财务报表是否能够如实和公允的反映实际情况，是否复合相关法律章节和适用的会计准则的要求。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
First of all, we analyze the relationship between auditing opinion and earnings management, and the influence of auditor size on it on the basis of previous research comments.
首先，在评述前人相关研究成果的基础上，分析了审计意见与盈余管理的关系以及事务所规模对其产生的影响。
It is the expected audit opinion improvement, not last issued audit opinion, that influences firms' auditor switching decision.
变更审计师的决策依据是预期审计意见的改善而不是上期审计意见类型。
Results showed that the relationship between audit fees and audit opinion is more relevant compared with auditor switching.
这说明我国上市公司更倾向于通过审计费用的提高来达到购买审计意见的目的。
Results showed that the relationship between audit fees and audit opinion is more relevant compared with auditor switching.
这说明我国上市公司更倾向于通过审计费用的提高来达到购买审计意见的目的。
应用推荐