firm adj. 1.坚固的,坚牢的;稳固的。 2.坚定的,坚决的。 3.【商业】固定的 (opp. optional) (货币)坚挺的(opp. easy, weak 疲软),稳定的;(金融等)紧缩的。 firm belief 确信。 firm friendship 牢不可破的友谊。 firm ground 陆地。 firm step 坚定的步伐。 as firm as a rock 坚如磐石。 be firm on one's legs 站稳。 be on firm ground 脚踏实地;在稳固的基础上。 adv. 稳固地,坚定地。 hold firm 固守。 stand firm 站稳。 vt.,vi. 使(变)坚固,使(变)坚实、使(变)稳定。 n. 1.商号,商行;公司。 2.工作集体〔如一组医生〕。 trading firms 商行。 a printing firm 印刷公司。 a long firm 〔英国〕(骗取货物而不付钱的)滑头商号。
In chapter 2 , the relation between audit firm size and product differentiation is discussed at first , then the simunic studying framework and some correlative articles 治本的关键在于改良、改善上市公司的股本和治理结构,强化会计师事务所的民事赔偿责任。
Regulatory organisations should encourage appropriate participation on standard setting bodies and committees by individuals from different sizes of audit firms 应该鼓励准则制定机构或相应的委员会中有一定比例的成员是来自不同规模的审计事务所的专业审计人员。
An audit firm has many partners . the partner responsible for the audit may not be available when the return is required to be signed . can another partner sign for him 虽然认证文件时必须由负责审核帐目的核数师作数码签署,但核数师是指核数师行,而不是指个别合人。
The payout percentage , which is the percentage of the total wins out of total bets , is being audited on a monthly basis by one of the leading international accounting and auditing firms 支付比例,也是就全部赢金相对全部赌注的比例,每月都有一个一流的国际会计审计公司来审核。
Where a change was reported it largely related to the types of non - audit services provided by the audit firm ( 38 % ) or the rotation of key audit partners ( 35 % ) 有较大变化的是审计事务所提供的非审计服务的类型(占被调查者的38 ) ,以及更换主要的审计服务提供商(占被调查者的35 ) 。
To discuss with the external auditors before the audit commences , the nature and scope of the audit and ensure co - ordination where more than one audit firm is involved 于核数工作开始前先与核数师讨论核数性质及范畴,而若有超过一家核数师事务所参与工作,则确保各核数师的工作得到协调;
C to discuss with the external auditor the nature and scope of the audit and reporting obligations before the audit commences and to ensure co - ordination where more than one audit firm is involved C于开始审核前与外聘核数师商讨审核性质及范畴及申报责任,并于涉及多家核数师行时确保能够协调工作
The annual report mentioned in the preceding paragraph shall be attached with the auditor ' s report issued by an accounting or auditing firm authorized by the country or region where the applicant is located 前款所列报表应当附由申请人所在国家或者地区认可的会计师事务所或者审计师事务所出具的审计意见书。