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。
The conclusion is that there is no product differentiation between large and small native audit firms , the cooperative firms provide the same product with a higher pricing level than the native firms . the native audit firms are infants that can not grow up . it is because the market lacks the demand of independent audits 与以前文献相左,本文实证结果是,相对本土小所,本土大所未育提供更高质量的审计服务,而相对本土所,合作所只是收取了更高的审计公费,却没有表现出更高的独立性。
In 2001 , the ministry of audit selective examined 32 audit reports created by 16 audit firms with the qualification to audit the stock market companies , and found that 14 audit firms subscribed 23 audit reports badly inconsistent with the facts , which made 71 . 43 hundred million accounting fraud . chinese stock supervising department issued a series of regulations which place restrictions on the profession of independent audit 2001年国家审计署抽查了16家国内具有上市公司年度会计报表审计资格的会计师事务所出具的32份审计报告,并对21份审计报告所涉及的上市公司进行了审计调查,检查发现有14家会计师事务所出具了23份严重失实的审计报告,造成财务会计虚假信息71 . 43亿元,涉及41名注册会计师。