2) audit partner rotation
强制轮换制度
3) mandatory rotation system
强制性轮换制度
4) Post Rotation System
岗位轮换制度
5) Mandatory auditor rotation
强制轮换
1.
In spite of this heated argument, few scholars had done systematic research on auditor tenure and mandatory auditor rotation from the angle of audit quality, which had greatly reduced the coge.
然而,尽管这一讨论异常激烈,但无论是在国外,还是在国内,鲜有学者从审计质量的角度对审计任期与强制轮换进行过系统研究,从而大大降低了这场争辩的说服力。
6) mandatory rotation
强制轮换
1.
However, the regulation of mandatory rotation is lack ofempirical support, and the effect of it has yet to be tested.
首先，从签字注册会计师任期(审计师任期)和事务所任期两个层面，实证检验了强制轮换政策实施前审计任期与审计独立性、审计质量之间的关系。
2.
Then we have a history review of the auditor rotation,and make the developing course into free rotation period, mandatory rotation arguing period and mandatory rotation period.
本世纪初以来,层出不穷的重大财务舞弊案件再一次把审计轮换这个见仁见智的话题推向风口浪尖,虽然包括美国、中国在内的很多国家都先后出台了相关法规要求进行审计强制轮换,但学术界和实务界对此仍然莫衷一是。
补充资料：轮换
1.轮流替换。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条