Eric is an auditor of that famous university.
埃里克是那所著名的大学的旁听生。
Tom was then appointed chief auditor of the combined group in 2001.
随后，汤姆于2001年被任命为合并后的集团首席审计师。
This auditor approves or rejects the request.
这位审计人员批准或拒绝请求。
Zhu Chuanlu, a partner lawyer specializing in taxation law at Beijing Zhonglun W&D Law Firm, said the ministry's decision to impose a fine and suspend an auditing firm's operations suggests that foreign auditors, when reviewing and auditing their clients, should "shed more light on the quality of the company, instead of focusing just on the size of it", particularly against the backdrop of guarding against systemic risks.
北京中伦律师事务所（Beijing Zhonglun W&D law Firm）税法专业合伙人律师朱传禄（音）表示，中国审计部决定对一家审计公司处以罚款并暂停其业务，这表明外国审计师在审查和审计其客户时，应该“更多地关注公司的质量，而不仅仅关注公司的规模”，特别是在防范系统性风险的背景下。
The ministry's decision also means that auditors need to do a better job on due diligence, figuring out clearly about their clients' operational status.
该部的决定还意味着，审计师需要更好地进行尽职调查，清楚地了解客户的运营状况。
Downward pressure on the ratings of some Chinese developers may intensify because of delays in the publication of audited financial results or changes in auditors which add to financing strains, Fitch Ratings said.
惠誉评级表示，由于审计财务结果的延迟公布或审计师的变动增加了融资压力，一些中国开发商的评级下调压力可能会加剧。
In the meantime, some developers have also changed auditors.
与此同时，一些开发商也更换了审计师。
Fitch Ratings believes a failure to produce timely audited results is, in general, a signal of potential corporate governance and financial transparency issues, particularly when associated with a resignation or change of the auditor so close to the reporting deadlines.
惠誉评级认为，未能及时提供审计结果通常是潜在的公司治理和财务透明度问题的信号，尤其是当审计师在报告截止日期前辞职或更换时。
The PCAOB said in an earlier statement that it has continued to meet and engage with the Chinese authorities concerned to achieve a cooperative agreement that provides it with the access required to inspect and investigate completely auditors headquartered in the Chinese mainland and Hong Kong.
PCAOB在早些时候的一份声明中表示，它继续与中国有关当局会面和接触，以达成一项合作协议，为其提供所需的访问权限，以检查和调查总部位于中国大陆和香港的审计师。
To this end, the company is asking its auditor to carry out the relevant audit work, and will continue to listen carefully to the opinions and suggestions of the creditors, according to the announcement.
公告称，为此，公司要求审计师开展相关审计工作，并将继续认真听取债权人的意见和建议。
Many auditors are examining the financial situation of the US-listed company, which issues securities via overseas regulators.
The firewall is composed of four tiers: regulators, investors, auditors and class action lawsuits.
When the scandals of US-listed Chinese firms' financial reporting fabrications peaked nearly a decade ago, there were gaps in securities supervision between the two countries, which caused loopholes in the tiers of regulators and external auditors.
Notably, US supervisory bodies such as the Public Company Accounting Oversight Board cannot inspect Chinese auditing firms registered with them and their auditing performed in China, meaning that the SEC is unable to clearly assess the accuracy of external auditors.
Since then, regulators and external auditors have exerted their functions more effectively and helped improve Wall Street investors' confidence in Chinese firms.
Gu Shu, president of ICBC, said the bank is still waiting for an external auditor to announce audit results from Bank of Jinzhou.
FRC, an independent British regulator for auditors, accountants and actuaries, said it has fined PwC 4.55 million pounds (about $5.77 million) and gave the firm a severe reprimand.
In addition, some auditors failed to practice professional scepticism.
- Accountancy giant KPMG was fined 5 million pounds (about 6.5 million US dollars) over an audit misconduct of Co-operative Bank in 2009, revealed a statement issued Wednesday by the Financial Reporting Council (FRC), an independent British regulator for auditors, accountants and actuaries.
The filing Tuesday without the approval of an auditor has yet to be accepted by regulators or the Tokyo bourse and could see the Tokyo-based firm delisted.
Rao Lixin, a senior auditor with the administration, attributed the sustained rapid growth of new taxpayers to continued taxation reforms, streamlined approval procedures and preferential policies designated for micro and small businesses.
Auditors saved more than 220 billion yuan ($34 billion) in public funds that would otherwise be wasted or left idle while auditing more than 60,000 agencies across the country in the first 11 months of last year.
Auditors also checked major projects closely related with people's livelihood, such as the basic pension insurance fund, medical insurance fund and government-subsidized housing projects.
The continuous rise in the share of modern services as new tax-related market entities reflected a significant result for China's transforming of its service industries, said Rao Lixin, chief auditor of the State Taxation Administration, adding it also showed the country's economic structure is optimizing and new economic modes and drivers are growing.
Later, Gao also worked as an IOSA auditor, risk management specialist, civil aviation incident investigator and in other positions.
To this end, the company is asking its auditor to carry out relevant work, and it will continue to listen closely to the opinions and suggestions of creditors, according to the announcement.
According to Wei Hanyang, a power market analyst at Bloomberg New Energy Finance, carbon emission auditors and carbon emission inspectors will have a bigger role to play from now on, and the country's low-carbon transformation of the energy and electric power system would create great work opportunities for such talent.
Besides, the auditors from BOMA China also went through all operational files of Ocean Office Park Beijing.
Investigators are separately checking whether capital from some subsidiaries was also used to pay for Ghosn family residences and whether such payments were split into small chunks to escape checks by internal financial staff and auditors, they added.
Done that way, the transactions may have escaped the attention of finance people within Nissan, Nissan's auditors and employees affiliated with the Nissan-Renault alliance, the sources said.
Ensuring data confidentiality is an innate and globally accepted requirement for auditors providing services to clients," said Liu Feng, a professor at Xiamen University in Fujian province.
Under the new regulation, SOEs and listed companies are required to replace external auditors after a certain period.
In a statement accompanying the release on the new rule, the ministry made it clear that the primary purpose of the new measures is to promote fair competition among auditors, and the new rule shall apply to all accounting firms.
Specifically, the limit on the number of years that a professional services firm can offer auditing services to the same business or organization, and the heavy score weight for service quality, can work to avoid collusion between the SOE or listed company and the auditor.
Tax revenues are expected to show faster growth in the second quarter thanks to a low base last year and the concentration of significant tax credit rebates in the second quarter, said Cai Zili, chief auditor of the STA, during the news conference.
Cai Zili, chief auditor of the STA, said tax losses of 33.43 billion yuan have been retrieved since the beginning of this year.
VAT credit refunds, a key part of the policy package this year, have played a critical role in helping enterprises overcome difficulties and stabilizing the economy, especially for small firms, said Cai Zili, chief auditor of the STA.
A severe lack of auditing procedures was also found at Zhongxingcai Guanghua Certified Public Accountants LLP, which provided auditing services to the company and bore major responsibility for the company's 2018 auditor's report.
- China will boost audit of fiscal and financial funds with a focus on auditing the implementation of major government policies, the top auditor said Thursday.
In 2022, the audit will focus on fiscal expenditures, the implementation of policies for tax and fee cuts, and the financial support for the real economy, especially small and micro businesses, scientific and technological innovation and green development, said Hou Kai, auditor general of the National Audit Office of China (CNAO).
Rao Lixin, chief auditor of the STA, said the tax authorities will explore and establish a national unified tax collection and management service platform based on the cloud computing technology, as well as a national unified electronic taxation bureau.
At the center of this PWG proposal is a recommendation for the Securities and Exchange Commission (SEC) to mandate that Chinese auditors share findings with the Public Company Accounting Oversight Board (PCAOB), a specialized audit regulator overseen by the United States government.
This recommendation is largely based on the "Holding Foreign Companies Accountable Act" (HFCAA) passed by the US Senate back in May, which seeks to ban Chinese companies from listing on the NYSE or the Nasdaq if their auditors fail to share findings with the PCAOB over three consecutive years.
As an industry practice that is compliant with SEC requirements, Li Auto disclosed in its prospectus as a risk factor that," auditors located in China are not in a position lawfully to produce documents directly to the SEC because of restrictions under PRC laws and specific directives issued by the China Securities Regulatory Commission".
Treasury offices at various levels must enable point-to-point appropriation of funds, he said, adding that auditors must prioritize keeping a close eye on newly added fiscal funds.
The rigorous due diligence listing process conducted by auditors, bankers, consultants, lawyers and regulators adds legitimacy and bolsters a company's reputation, if it can pass the test.
Bank of Jinzhou sparked market concerns since its auditors resigned in late May.
Some of them are still in the middle of equity restructuring; some are preparing for listing on the stock exchange; and some have not yet completed audit procedures due to change of auditor, according to the regulator.
Some of them are still in the middle of equity restructuring; some are making preparations for listing; and some have not yet completed audit procedures due to a change of auditor.
While a few small banks failed to release their annual reports on time, those were just special cases caused by various reasons such as change of auditors, the CBIRC said in an interview with Financial News, a publication run by the central bank.
Liu Lijian, chief auditor of the State Administration of Taxation, said the administration is striving to prepare for the new changes by updating its information system, adjusting individual income tax software, and training front-line service personnel.
"Despite the heated talk on trade, I remain an optimist about US-Chinese relations, economic and otherwise," said Drew Bernstein, co-head of the China practice at Marcum Bernstein & Pinchuk and an auditor of Chinese IPOs in the US.
This was a record high, according to research conducted by PwC, also known as PricewaterhouseCoopers, a multinational professional services firm and one of the big four auditors.
Hu Zejun, auditor general of the National Audit Office, presented the Audit Work Report for 2016 to the 28th meeting of the National People's Congress Standing Committee on June 23, in accordance with the Audit Law and as per the task entrusted by the State Council.
In the future, audit institutions and auditors should continue to firmly uphold overall national security; pay close attention to the situations of local debt management; reveal and report any signs of problems without delay and contribute to steady and sound economic and social development.
The overall risk of China's government debt is under control and the momentum of steady economic growth is being maintained, according to the country's top auditor.
The United Nations Board of Auditors held its 77th regular session on Tuesday and Wednesday at the UN headquarters in New York.
The Board of Auditors, an independent professional body, plays an important role in promoting accountability and transparency at the UN.
The auditors conducted audits of nearly 130 projects in four categories — the UN Secretariat, funds and programs, peacekeeping missions and the Umoja enterprise resource planning system.
The implementation of the budget revenue, distribution and investment plan last year was generally good and matched the economic development pace, but a few problems involving the use of funds in livelihood industries were still discovered by Chinese auditors.
It said that auditors have found and transferred more than 300 clues on violations of discipline and law since May last year, involving more than 1,800 people.
- The budget implementation of China's central departments has generally become relatively regulated, the country's top auditor said Monday.