簡介：置潤廳口氣學(xué)嗬頁習(xí)匕學(xué)之創(chuàng)侖歲憶題名中英對照我國上市公司和會計師事務(wù)所之間的審計合謀及其治理研究作者姓名韓春生指導(dǎo)教師姓名及學(xué)位、職稱劉國常博士教授學(xué)科、專業(yè)名稱管理學(xué)會計學(xué)論文提交日期二零零四年四月論文答辯日期二零零四年五月答辯委員會主席論文評閱人學(xué)位授予單位和日期，，“，，，，，孔，，，，，，，，，，，，，，，，，湯幾

簡介：長沙理工大學(xué)碩士學(xué)位論文中國會計師事務(wù)所組織形式的研究姓名楊學(xué)華申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉建英20031201ABSTRACTTHEAPPEARANCEOFTHEORGANIZATIONFROMOFTHEACCOUNTINGFIRMSINCHINAINFILTRATESTHEACCOUNTINGMARKETSCHARACTERTHATITISAKINDOFRESOURCEDIVISIONFROMTHEPLANTOTHEMARKET，WHICHTHEBEGINNINGOFSOLECAPITALACCOUNTINGFIRMSHAVEGRADUALLYCHANGEDFROMTHELIMITEDLIABLEPARTNERFIRMS，THELIMITEDLIABLEFIRMSANDTHEPARTNERFIRMSOURNATIONALADMINISTRATIVEANDGOVEMINGDEPARTMENTSCONDUCTTHEACCOUNTINGFIRMS。THEACCOUNTINGFIRMSDEPENDONTHEMOWINGTOPURSUITBENEFIT，THEACCOUNTINGFIRMSUSEADMINISTRATIVEPOWERTODISMEMBERANDMONOPOLIZETHEACCOUNTINGMARKET，THEIRRISKS’、LIABILITIES’ANDEMPLOYMENTQUALITY’SCONSCIOUSNESSHAVEQUICKLYDECREASEDTHESYSTEMISLACKFORTHEINDEPENDENCE，ITINTERFERESTHEACCOUNTINGFIRMS’DEVELOPMENT，THROU曲THESYSTEM’SBREAKAWAYANDREFORM，IMAGEOFCHINA’SACCOUNTINGFIRMSWASSHIFTED，WHICHTHEGNVEMMENTDEPARTMENTINSTRUCTEDANDOPERATEDTHEACCOUNTINGFIRMS，THEORGANIZATIONFORMOFTHEACCOUNTINGFIRMSHAVETAKENONPARTNERSHIPANDLIMITEDLIABILITYINPARTNERSHIPINTHEPRACTICE，ACCOUNTINGFIRMSOFLIMITEDLIABILITYINPARTNERSHIPHAVEBEENSUFFEREDFROMALLKINDOFCONTRADICTIONANDDIFFICULTIESINTHISPAPERRCOASE’S“TRADECHARGES”THEORYISADAPTEDTOANALYZETHEDEVELOPMENTPROCESSOFTHEORGANIZATIONFROMOFTHEACCOUNTINGFIRMSTHISPAPERPRESENTSTHEPOINTTHATTHEDEVELOPMENTPROCESSOFTHEORGANIZATIONFROMOFACCOUNTINGFIRMSACTUALLYISREDISTRIBUTIONRESOURCESOFTHEACCOUNTINGFIRMS“COMPETITION”THEORYISADOPTEDTOANALYZETHEDISPUTESITUATIONOFTHEPARTNERANDLIMITEDLIABLEPARTNERACCOUNTINGFIRMSABOUTCONSIGNORSAUDITCHARGEANDCREDIT“NORTHSTANDARD”ISADAPTEDTOANALYZECPASATTITUDETOTHEREFORMOFORGANIZATIONFROMOFTHEACCOUNTINGFIRMSBYTHENEWSYSTEMECONOMISTDOUGLASSNORTH“KALDORSTANDARD”ISADAPTEDTOANALYZETHECONDITIONTHATTHEREFORMOFORGANIZATIONFORMOFACCOUNTINGFIRMSGETSUPPORTFROMTHESOCIALMEMBERSBYNOTEDWELFAREECONOMIST“KALDOR”“HICKSIMSTANDARD”ISADAPTEDTOANALYZETHECONDITIONTHATTHEREFORMOFORGANIZATIONFORMOFACCOUNTINGFIRMSGETSUPPORTFROMTHEGOVERNMENTBY“HICKSIM”THEREFORMOFORGANIZATIONFROMOFTHEACCOUNTINGFIRMSHAVEGOTTENSUCCESSASLONGASOURGOVERNMENTESTABLISHHARMONIOUSRELATIOIIS。INWORDS，OURNATIONALACCOUNTINGFIRMSSHOULDDEVELOPTHEIRDOMINANT，MIXEDANDRECESSIVERESOURCES，ANDPRACTICESTRATEGYMERGEROURGOVERNMENTSHOULDHAVESETUPTHEMODELOFORGANIZATIONFROMOFACCOUNTINGFIRMSINCHINAWESHOULDGRADUALLYDEVELOPAⅡ

簡介：南京理工大學(xué)碩士學(xué)位論文類型相異個體隨機(jī)匹配模型在共有資源事務(wù)治理中的應(yīng)用姓名王海申請學(xué)位級別碩士專業(yè)產(chǎn)業(yè)經(jīng)濟(jì)學(xué)指導(dǎo)教師朱憲辰20040601ABSTRACTTHISESSAYTRIESTOTAKEUSEOFHAYSTACKMODELTOSIMPLYTHEINDIVIDUALBEHAVIORCHARACTERISTICINTHECOMMONRESOURCESAFTERREVIEWINGTHEHAYSTACKMODELBASEDONTHEEVOLUTIONARYECONOMICSTHEORYANDREFERSTHEINDEXOFASSORTATIVITYTEPRESENTTHEINDIVIDUALTACTICSINCOMMONRESOURCESGOVEMANCETHENTHEDYNAMICALEVOLUTIONARYGROUPINGMODELCALLBEUSEDONTHEBASISPOSSIBILITYOFSPONTANEOUSSUPPLYTHEMETHODOFTYPESYMBOLANDIDENTITYCARLBEUSEDTOANALYZETHECOMMONRESOURCESGOVEMANCEPROBLEMESPECIALLYINTHERESIDENCERESOURCEATTHESAMETIME，WECOMETOTHECONCLUSIONTYPESYMBOLANDIDENTITYISONEOFTHEFACTORSTHATCANINFLUENCETHEINDEXOFASSORTATIVITYINTHEINDIVIDIDUALINTERCOURSEPROCESSTHEINDIVIDUALESTIMATIONABOUTTHETYPESYMBOLANDIDENTITYINFLUENCETHEINDIVIDUALBEHAVIORTACTICSDIRECTLYANDTHEDEVELOPMENTORIENTATIONOFTHEWHOLECOMMONRESOURCESGOVERNANCECONSEQUENTLYKEYWORDSEVOLUTIONARYASSORTATIVEMATCHINGREPLICATORDYNAMICALMODELCOMMONRESOURCESGOVERNANCEII

簡介：湖南大學(xué)碩士學(xué)位論文會計師事務(wù)所合伙制度研究姓名譚兵申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師王善平20040430ABSTRACTATTHEBEGINNINGOFOPENREFORMPOLICYWASEXECUTED，ACCOUNTINGFIRMSINCHINAGENERALLYADOPTED‘‘ATTACHMENT”SYSTEMUNTIL1990’S，MOSTOFTHEMWEREREORGANIZEDANDCHOSETHELIMITEDLIABILITYSYSTEMTHOUGHTHELIMITEDLIABILITYSYSTEMWASNOTBOMTOCONFLICTWITHAUDITING，ITISTHEIMPORTANTRGASONFORLOWAUDITINGQUALITYTHEORYSHOWSPARTNERSHIPSYSTEMWILLGREATLYIMPROVETHEAUDITINGQUALITYINCHINATHISNEWSYSTEMREQUIRESTHEPARTNERUNDERTAKEALLTHERESPONSIBILITYFORAUDITINGRISKSANDITHELPSTESTRICTTHECERTIFICATEDPUBLICACCOUNTINGCAREERWHICHWILLENSUREINTEGRITYWHILEPARTNERSHIPSYSTEMINACCOUNTINGFIRMSNOWISSTILLLACKOFSYSTEMATICALRESEARCH，WHICHHAMPEREDITWIDELYACCEPTEDBASEDONTHEPRESENTTHEORYTHISARTICLEHASASYSTEMATICALRESEARCHONRELATEDPROBLEMSOFTHEPARTNERSHIPSYSTEMWEDEEMTHATTHEREALIZATIONOFPARTNERSHIPSYSTEMWILLRESULTINHIGHAUDITQUALITYINOURCOUNTRYHOWEVERTHEFUNCTIONOFPARTNERSHIPSYSTEMSHOULDBEBASEDONSOMECERTEMCONDITIONSSOMEREGULATIONSONTHECERTIFICATIONOFPARTNERSAREREQUISITETOTHEFOUNDINGOFACCOUNTINGFIRMSONLYTHENATURALPERSONCANBETHECANDIDATEMEANWHILE，POTENTIALPARTNERSHALLHAVEPROFESSIONALQUALIFICATION“TOENSUREHI曲AUDITINGQUALITYPARTNERALSONEEDSCONSIDERATEPRIVATEBELONGINGS，WHICHSIGNALSCOMPENSATIONPOWERSECOND，QUALIFIEDCPAMUSTPUTINNONHUMANRESOURCETOBECOMEPARTNEROFTHEACCOUNTINGFIRM，OTHERWISEWILLABUSETHEUSAGEOFNONHUMANRESOURCEANDIMPAIRTHEINTERESTOFAUDITINGREPORTUSERIFABOVEDISCUSSIONISSEENFROMTHEMACROPOINTOFVIEWTHEINTERESTDISTRIBUTIONISMICROEXPLANATIONTOANALYZEPARTNERSHIPSYSTEMARRANGEMENTEMPHASIZINGONTHEDISTRIBUTIONACCORDINGTOTHECAPITALINPUT，THISARTICLERECKONSTHATINTELLIGENCECAPITALHOLDERSSHALLHAVETHERESIDUALCLAIMRIGHTTHEINNOVATIONPOINTSOFTHISARTICLEARE1MATHEMATICALMODETOANALYZETHERELATIONSHIPBETWEENPROFESSIONALCOMPETENCEANDPRIVATEBELONGINGS2ONLYINPUTNONHUMANRESOURCECARLTHECPABECOMEPARTNER3THEFOUNDATIONFORDISTRIBUTIONACCORDINGTOTHECAPITALINPUTINCLUDESNOTONLYTHENONHUMANRESOURCESHAVEBEENINPUTTOTHEACCOUNTINGFINN，BUTALSOTHOSEOWNEDBYTHEPARTNEROUTSIDETHEACCOUNTINGFINN4INTELLIGENCECAPIMLHOLDERSHALLENJOYTHERESIDUALCLAIMRIGHT，ANDISTMCTATHREEPARTSALARYMOLDTOPROPOSEASHARINGOFRESIDUALCLAIMRIGHTSAMONGII

簡介：沈陽工業(yè)大學(xué)碩士學(xué)位論文上市公司變更會計師事務(wù)所的研究姓名胡寧申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師梁杰20040305達(dá)旦三些奎堂堡主堂魚笙塞THERESEARCHONLISTEDCOMPANYSWITCHINGTHECERTIFICATEDPUBLICACCOUNTANTFIRMABSTRACTINRECENTYEARS研TLITHECONSTANTDEVELOPMENTOFOURCOUNTRY’SSECURITYMARKETTHESITUATIONOFSWITCHINGTHECERTIFICATEDPUBLICACCOUNTANTCPAFILMISMOREANDMOREPOPULARWHICHHASHIDDENAGREATDEALOFIL／EGINMATECOMPETITIONSANDAUDITINGINDEPENDENCEIMPAIRMENTATTHESAMETIME，ALOTOFQUESTIONSOFTHELISTEDCOMPANYAREHIDDENDOWNTOOTHISINCIDENTHASALREADYBEENCONCEMEDBYTHEMARKETSUPERVISALDEPARTMENT，THEACADEMICCIRCLESANDEVENSOCIALMASSESTODISCERNTHEINFLUENCEFACTORSOFSWITCHINGTHECPAFIRM，INVESTIGATETHEMARKETSREACTIONSTOTHEINCIDENTPROPOSETHERELEVANTPROTECTIVEMEASURESHASREALISTICMEANINGOFSTUDYINGTHERESULTOFSTUDYNOTONLYCONTRIBUTESTOSECURITIESMARKETSPARTICIPANTESPECIALLYTHESECURITYSUPERVISALDEPARTMENTTAKINGMEASURESTORESTRAINADMINISTRATIVEAUTHORITYOFLISTEDCOMPANYMALICIOUSLYSWITCHINGTHECPAFMN，DEFENDTHECPA’SINDEPENDENCE，GUARANTEETHATTHEINVESTOROBTAINSTHEACCOUNTINGINFORMATIONOFHI曲QUALITYBUTALSOITCONTRIBUTESTOFINDINGTHEDIFFERENCEBETWEENOURCOUNTRY’SAUDITINGMARKETANDTHEDEVELOPEDCOUNTRY’STHISHASPOSITIVEANDIMPORTANTIMPETUSTODEVELOPOURCOUNLRY’SSECURITYAUDITINGMARKET，STANDARDIZEMARKETOPERATIONANDMEETINTERNATIONALIZEDTRENDSOFACCOUNTINGSERVETHEPREFACEPARTOFTHISPAPERSTUDIESTHEDOCUMENTANDCARRIESONRELATIVELYOVERALLRETROSPECTONSUATCHINGTHECPAFIRMINCHINAANDWESTEM，SUMMARIZESTHERESEARCHVIEW，F(xiàn)INDINGANDCONCLUSIONOFTHEDOCUMENTINTHEDEVELOPEDSECURITIESMARKET，PUTSFORWARDTHENEWIDEASOFTHISPAPERTHESECONDPARTEXPOUNDSTHEAUDITINGRELEVANTTHEORYASTHETHEORYFOUNDATIONOFTHEPAPERITDESCRIBESABOUTTHEAUDITINGDEMANDTHEORY，AUDITINGINDEPENDENCETHEORYANDTHESIGNALTRANSMITTHEORYOFADMINISTRATIVEAUTHORITYCHOOSINGTHECPAFIRMTHETHIRDPARTMAKESBRIEFCOMMENTONAUDITINGMARKET，F(xiàn)ORMSAENVIRONMENTALANDOVERALLRECOGNITIONTHEFONLLPARTANALYZESTHEREASONSOFSWITCHINGTHECPAFIRMANDVERIFIESIFTHESEREASONSCANREALLYBEREALIZEDFURTHERTHEFI觸PARTANALYZESTHEINFORMATIONANNOUNCINGOFSWITCHINGTHECPAFIRMANDTHEMARKETREACTSTOTHISACCIDENT’11AESIXTHPARTPUTSFORWARDSEVERALROEASURESACCORDINGTOTHEPRECEDINGRESULTOFSTUDYINORDERTODEFENDCPA’S2。

簡介：湖南大學(xué)碩士學(xué)位論文會計師事務(wù)所風(fēng)險管理研究姓名周婷申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉桂良20031001ABSTRACTASTHEREGULATIONSONTRYRINGTHECIVILLAWSUITSCAUSEDBYFRAUDULENTREPRESENTATIONINTHESECURITIESMARKETPROMULGATEDBYTHESUPREMEPEOPLE’SCOURTONJAN9TH，2003，CIVILLITIGATIONONSTOCKGETSINTOANEWPEDODITWOULDBEANOVERWHELMINGTRENDTHATLAWSUITSDIRECTEDAGAINSTACCOUNTINGFIRMSANDOTHERINTERMEDIARIESWOULDINCREASEGREATLYTHEREGULATIONSWILLRESTRAINCPAPROFESSIONALCONDUCTSTOSOMEEXTENDMOREIMPORTANTLYITWOULDMAKETHERMKSOFACCOUNTINGFIRMSINCREASINGSHARPLYITISAKEYISSUETOTHEACCOUNTINGFINNSINOURCOUNTRYTOMAKEEFFORTSTO訪ANAGEANDCONTROLDSKSSOTHATTHEYCOULDIMPROVETHEIROWNRISKMANAGEMENTABILITYANDREDUCETHELOSSESCAUSEDBYTHERISKSASLOWASPOSSIBLEFORABETTERDEVELOPMENTOPPORTUNITYANDVALUECREATIONVIEWFROMTHEACCOUNTINGFIRMONTHEWHOLE，THEDISSERTATIONREGARDSALLTHERISKSASINTEGRITYCONNECTEDWITHEACHOTHERANDMAKESADETAILEDANALYSISONRISKSTRUCTUREANDTHEGENERALMODERISKMANAGEMENTFIRSTLYONTHEFOUNDATIONOFDISCUSSINGTHEDEFINITIONOFTHERISK，THEDISSERTATIONANALYSESTHEBASICCHARACTERISTICSOFRISK，THESPECIALTYOFTHEACCOUNTINGFIRMSANDTHEIMPACTONTHEIRMANAGEMENTALLTHESEANALYSISESLEADTOTHECONSIDERATIONTHATITISNECESSARYFORTHEACCOUNTINGFIRMSTOMANAGERISKSECONDLYONTHEBASISOFANALYSINGTHEPARTNERS’RISKEXPECTATIONANDTHECORRELATEDINFLUENTIALFACTORS，THEDISSERTATIONSUMMARIZESTHEGOALOFTHEACCOUNTINGFIRMSINRISKMANAGEMENT，ANDSTUDIESTHEPROCESSOFRISKMANAGEMENTINDETAILTHIRDLYTHEDISSERTATIONANALYSESTHERISKSOFTHEACCOUNTINGFIRMSFROMTHREEANGLESOFTHEACCOUNTINGFIRMSTHEDEMANDOFAUDITINFORMATION，THEPROPERTYRIGHTS，THEGOVEMANCESTRUCTUREANDAUDIT’SPROFESSIONALISM，THENCONCLUDESTHERISKSTRUCTUREFOURTHLYTHEDISSERTATIONSTATESTHEMETHODSOFRISKMEASUREMENTANDAPPLIESTHESEMETHODSTOTHERISKMEASUREMENTOFACCOUNTINGFIRMSFINALLYTHEDISSERTATIONPUTSFORWARDTHEBASICPRINCIPLESANDELEMENTSOFTHERISKMANAGEMENTMECHANISMINACCORDANCEWITHTHEFACTSOFCHINANOWADAYSKEYWORDS】ACCOUNTINGFIRMRISKIDENTIFICATIONRISKMANAGEMENTMECHANISMRISKMEASUREMENTII

簡介：首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文我國會計師事務(wù)所合并問題剖析姓名劉紅梅申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師劉大賢20040301ABSTRACTTHEACTIONOFTWOORMOREPUBLICACCOUNTANTOFFICESJOINTOFORMANEWOFFICEANDINTEGRATEALLTHEPREVIOUSSERVICESINTOTHISNEWENTITY，THROUGHPROPERTYRIGHTTRANSFERANDREGROUPING，ISCALLEDMERGEOFPUBLICACCOUNTANTOFFICES．THEMERGEOFPUBLICACCOUNTANTOFFICESISANIMPORTANTPHENOMENONOFTHEPUBLICACCOUNTANTINDUSTRYITISALSOASIGNIFICANTMOVETOWARDSSTANDARDIZEDOPERATIONANDINCREASEDCOMPETITIVEEDGE．THEMERGESWILLRESTRUCTURETHEINDUSTRYANDACCEERATETHECONVERGENCEOFRESOURCESTOWARDSTHEACCOUNTANTOFFICESWHICHHAVETHECOMPETITIVEADVANTAGE．ATTHESAMETIME，SOMEPROBLEMSAREALSOREVEALEDINTHISPROCESSTHEFIRSTPARTOFTHISPAPERANALYZESTHEINNERANDOUTERDRIVESASWELLASTHEESSENTIALEFFECTOFTHEMERGES，EXPLAINSTHEMERGEMECHANISMANDTHESCALEDETERMINATION．INTHESECONDPART，THETHESISANALYZESANDREASONSTHENECESSITYOFTHEMERGESOFPUBLICACCOUNTANTOFFICESINCHINA．THETHESISALSOPOINTSOUTMAJORSUCCESSFACTORSFORSUCCESSFULMERGESANDTHECORRECTUNDERSTANDINGOFMERGINGTRENDBYANALYZINGTHECHARACTERISTICSANDADVANTAGESANDDISADVANTAGESOFMERGES．THENITFURTHERPOINTSOUTTHEDIFFICULTIESFROMBOTHMACROANDMICROSIDESMETDURINGTHEMERGINGPROCESS．AIMINGATTHESEDIFFICULTIES，THETHIRDTHETHESISMAINLYADDRESSESPOSTMERGEOPERATIONMODELFROMTHEVIEWPOINTSOFORGANIZATIONAL

簡介：分類號C93密級UDC1注學(xué)位論文X翻譯事務(wù)所知識管理探討（題名和副題名）蘇鵬（作者姓名）指導(dǎo)教師姓名李永建教授電子科技大學(xué)成都（職務(wù)、職稱、學(xué)位、單位名稱及地址）申請專業(yè)學(xué)位級別碩士專業(yè)學(xué)位類別工商管理（MBA）論文提交日期20054論文答辯日期20056學(xué)位授予單位和日期電子科技大學(xué)答辯委員會主席評閱人2005年6月10日注1注明國際十進(jìn)分類法UDC的類號。電子科技大學(xué)碩士論文IIKNOWLEDGEMANAGEMENTINVESTIGATIONOFXTRANSLATIONOFFICEOFBUSINESSAFFAIRSABSTRACTWITHTHEIMPROVEMENTOFKNOWLEDGEECONOMYMOSTGANIZATIONSHAVEREALIZEDWHATTHEIRMOSTIMPTANTASSETISTHATISTHEKNOWLEDGEKNOWLEDGEISNOTONLYTHEKEYELEMENTOFPRODUCTIONINTHEGANIZATIONBUTALSOTHEVITALMETHODWHICHHELPSTHEGANIZATIONTOKEEPTHECOMPETITIONBENEFITSKNOWLEDGEMANAGEMENT（KM）ISANESSENTIALTOOLOFINNOVATIONPERFMANCEDEVELOPMENTOFKNOWLEDGERESOURCESTHEAIMOFINVESTIGATIONISTHEKNOWLEDGEMANAGEMENTOFXTRANSLATIONOFFICEOFBUSINESSAFFAIRSXTRANSLATIONOFFICEBELONGSTOTHEGANIZATIONOFKNOWLEDGEDENSENESSTHEKMOFTRANSLATIONOFFICEISINLEADINGSTRINGSTHEDIFFICULTOFKMIMPLEMENTATTRIBUTETOTHESHTOFKMIFXTRANSLATIONOFFICEWANTSTOKEEPITSADVANTAGEOUSPOSITIONOFCOMPETITIONTOACHIEVEITSSTRATEGICOBJECTIVESANGANIZATIONALCULTURESHOULDBEESTABLISHEDTOPROMOTESTIMULATESTAFFS’POTENTIALABILITIESASSOONASPOSSIBLEITWILLHELPTHESTAFFSBECOMEMECREATIVEHAVEABETTERKNOWLEDGESHARINGPLATFMKMINXTRANSLATIONOFFICECANBEIDENTIFIEDASALESSEFFECTIVEWKINGSTRUCTUREBUILTUPFADVANCETHEEFFICIENCYOFKNOWLEDGETRANSFERRINGSHARINGWHICHINCLUDEGANIZATIONALCULTUREGANIZATIONALSTRUCTUREREGULATIONESTABLISHEDETCTOSECURETHEKMRUNNINGSUCCESSFULLYTHISREPTDEPENDSONBOTHTHEKMTHEYTHEINSTANCEOFTRANSLATIONOFFICEASPECTTORESEARCHONTHEKMPROBLEMSOFOFFICETODISCUSSHOWTOPROMOTETHESTAFFSWITHAPOSITIVEATTITUDETHEKNOWLEDGEINFMATIONSHARINGASTHECEPRINCIPLEOFKMISELABATEDACCDINGTOTHEEXPERIENCESOFKMINTHEFEIGNCOUNTRIESACOMPREHENSIVERECOMMENDATIONISGIVENINTHEREPTWHICHSUPPTSGANIZATIONTOBUILDUPANICECULTURALAPROMPTINGSYSTEMF

簡介：吧770257學(xué)校代碼10246學(xué)號03E025110曼K哮。碩士學(xué)位論文會計師事務(wù)所員工流動與激勵機(jī)制分析系所管理學(xué)院專姓業(yè)名高級管理人員工商管理余強(qiáng)工作單位浙江中匯會計師事務(wù)所指導(dǎo)教師完成日期胡君辰教授2004年1O,Q26日殺鑲黼擎意S03E025110余強(qiáng)會計師事務(wù)所員工流動與激勵機(jī)制分析ABSTRACTITISIMPORTANTTOMAINTAINANDMOTIVATEEMPLOYEESFORHUMANRESOURCESARETHEFOUNDATIONOFANACCOUNTINGFIRM．INTHEWAYOFQUESTIONNAIRESANDIMERVIEWS，THISARTICLEHASPROBEDTHESITUATIONOF斌MOBILITY,THEOPERATIONEFFECTOFTHEINVIGORATIONSYSTEMANDTHERELATIONSHIPBETWEENTHETWO，ITHASSUGGESTEDTHEMEASURESTOCHANGEANDIMPROVEAFTERHAVINGDISCUSSEDTHEPROBLEMSANDTHEMAINCAUSESOFTHEM．ITISPROVEDTHATTHEMOBILITYEMPLOYEESHAVEDIFFERENTFEATURESINTHEASPECTSASFOLLOWSMOBILITYDIRECTIONS，POSTRANKINGS，WORKINGYEARSANDETC．THEEMPLOYEESALSOSHOWDIFFERENTOPINIONSTOTHEINVIGORATIONSYSTEMANDTHESATISFACTIONISDIFFERENTINSEVERALASPECTSANDTHEEMPLOYEESOFDIFFERENTPOSTS．ANACCOTMTINGFIRMHASTOMAINTAINANAPPROPRIATEMOBILITYRATIOANDKEEPTHEONTSTANDINGEMPLOYEESSTEADIERANDKEEPTHEONESWITLLPOORPERFORMANCEMOBILE．THEEVALUATIONSTOTHEIMPORTANCEOFTHEINVIGORATIONSYSTEMFROMTHESTEADYEMPLOYEESANDTHEEASYTOGOONESALETOTALLYSANLEANDTHATISTOSAYTHEINVIGORATIONFORTHESTEADYEMPLOYEESISALSOIMPORTANTFORTHEEASYTOGOONES．THEINVIGORATIONSYSTEMHASGREATEFFECTONTHESTAFFMOBILITY．THESATISFACTIONDEGREETOTHEINVIGORATIONSYSTEMFROMTHESTEADYEMPLOYEESISHIGHERTHANTHEEASYTOGOONES．THEKEYOFIMPROVINGTHEINVIGORATIONSYSTEMSHOULDBEPUTINTHEFOLLOWINGASPECTSPERSONALDEVELOPMENTOFEMPLOYEES，F(xiàn)EELINGOFACCOMPLISHMENT，REORGANIZATIONFROMOTHERSANDPAYMENTWHICHAREOFGREATIMPORTANCEBUTOBTAINLOWERDEGREEOFSATISFACTIONINTHESURVEY．THEARTICLEALSOADOPTEDTHERELATEDCONTENTSOFTHETHEORYOFMOBILITYANDINVIGORATIONTOSUGGESTTHESPECIFICMEASURESOFIMPROVINGTHEINVIGORATIONSYSTEM．KEYWORDSACCOANTINGFNMSTAFFMOMLITYINVIGORATIONSYSTEM2

簡介：沈陽工業(yè)大學(xué)碩士學(xué)位論文中外會計師事務(wù)所在中國審計市場審計質(zhì)量的對比研究姓名楊豐嘉申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師吳粒20050314THECONTRASTRESEARCHOLLAUDITQUALITYOFTHECHINESEANDFOREIGNAUDITORFIRMSINTHEAUDITMARKETINCHINAABSTRACTSINCETHEFOREIGNAUDITORFIRMSENTEREDTHECHINESEAUDITMARKET，THEYGETTHETNLSTOFTHEMINISTRYOFFINANCE，CSRCANDLISTEDCMPANYRELYINGONADVANCEDINSIDEMANAGEMENT，PROFESSIONALTECTMIQUEANDPROFESSIONALEXPERIENCEINTHELASTFEWYEARS，WITHTHERAPIDDEVELOPMENTOFTHEFOREIGNAUDITORFIRMSINTHECHINESEMARKET，THEYEXPANDEDTHESCALEANDIMPROVEDTHEOCCUPATIONALRATEOFMARKETCONSTANTLYINCTFINABYSETTINGUPREPRESENTATIVEOFFICESORCOPARTNERSHIPFIRMSBUTCOMPARINGWDTHTHERAPTDDEVELOPMENTOFTHEFOREIGNAUDITORFIRMSINCHINESEAUDITMARKET，THERESEARCHONTHEBEHAVIOROFTHEFOREIGNAUDITORFIRMSLAGGEDBEHINDRELATIVELYINAUDITTHEORETICALCKCLEWHETHERNLEFOREIGNAUDITORFIRMSWILLADJUSTTHEIRBEHAVIORSORNOTANDWHETHERTHEIRAUDITQUALITYCANBELNORESUPERIORTOTHELOCALONESORNOTINCHINESEMARKET，WHEREITSAUDITMARKETISOUTOFBALANCEANDTHELEGALLIABILITYISABSENTINRECENTYEARS，SOMESCHOLARSHAVEPAIDATTENTIONTOTHISQUESTION，BUTTHEYWEREMOSTLYCONCENTRATINGONTHEANALYSISTHATISCARRIEDONTHEORETICALLY，F(xiàn)EWPEOPLEHAVEPROVEDTHEINFERENCEOF“THETHEORYTHROUGHSCIENTIFICANDSYSTEMATICMETHODJUSTFORTHEREASONTHETHESISAPPLIEDEMPIRICALRESEARCHTOTESTTHEAUDITQUALITYOFCHINESEANDFOREIGNAUDITORFINNSWITHEXPERIENTIALDATAOFTHECAPITALMARKETFIRSTLY，THISTHESISCONRRMSTHERESEARCHFLAMEOF、LISTEDCOMPARLIES’ANDITQUALITYBYDRAWINGLESSONSOUTHETHEORETICALFOUNDATIONANDRESEARCHMETHODSHOMEANDABROADSECONDLYTHETHESISANALYZESTHEAUDITQUALITYOFLOCALANDFOREIGNATTDITORFIRMSUNDERTHEBACKGROUNDOFCHINESEPECULIARAUDITSYSTEMATLAST，THETHESISFOCUSESONEANFINGSMANAGEMENTANDAUDITORCHANGESTOEMPIRICALMLALYSISABOUTCOMPARISONOFTHEIRAUDITQUALITY，LOOKINGONLISTEDCOMPANIESOFSHENZHENSTOCKEXCHANGEFROM2000TO2003THROUGHTHEEMPIRICALANALYSISTHETHESISFINDSTHATTHEAUDITQUALITYDONEBYLOCALANDFOREIGNAUDITORFIRMSHASNEMARKABLEDIFFERENCE，BUTTHEIRCUSTOMERS’FINANCIALCHARACTERISTICHASPROMINENTDIFFERENCETHELARGERLISTEDCOMPANIESINCLINETOSELECTTHEFOREIGNAUDITFITRNSANDWOULDLIKETOPAYGREATAMOUNTOF

簡介：山東大學(xué)碩士學(xué)位論文會計師事務(wù)所審計質(zhì)量控制問題研究姓名李莉申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師楊婷榮20050320山東大學(xué)碩士學(xué)位論文摘要隨著會計師事務(wù)所在社會經(jīng)濟(jì)生活中的作用越來越明顯，會計師事務(wù)所的審計質(zhì)量問題也引起了人們的普遍關(guān)注。在國際競爭日趨激烈的形勢下，我國CPA行業(yè)只有不斷提高自身的管理水平和審計質(zhì)量，才能立于不敗之地。政府、行業(yè)自律部門如何對審計質(zhì)量進(jìn)行控制，形成協(xié)調(diào)、有效的審計質(zhì)量控制體系，這一方面的研究對注冊會計師行業(yè)的發(fā)展有著重大的意義。目前已有許多專家和學(xué)者對這個問題做了大量研究工作，本文在借鑒他們研究成果的基礎(chǔ)上，對會計師事務(wù)所審計質(zhì)量控制問題進(jìn)行了深入探討，希望對注冊會計師行業(yè)的發(fā)展有所幫助。本文共分四部分，各部分主要內(nèi)容如下第一部分本部分介紹了會計師事務(wù)所審計質(zhì)量應(yīng)包括審計工作的質(zhì)量和審計產(chǎn)品的質(zhì)量兩個方面。審計質(zhì)量具有統(tǒng)一性、隱蔽性、多義性等特征。目前我國的注冊會計師行業(yè)從業(yè)人員的專業(yè)能力和技術(shù)水平偏低，還沒有比較完善的質(zhì)量控制制度，在承接業(yè)務(wù)時，他們更多考慮的是收入的多少，而往往忽視了可能承擔(dān)的法律風(fēng)險。第二部分本部分介紹了影響我國會計師事務(wù)所審計質(zhì)量的因素。從會計師事務(wù)所內(nèi)部來說，審計人員的獨(dú)立性和勝任能力會影響審計質(zhì)量，而行政的、法律的以及環(huán)境等方面的因素則會從外部影響審計質(zhì)量。第三部分本部分介紹了目前國外的審計質(zhì)量控制模式主要有以日本為代表的政府監(jiān)管模式、以英國為代表的高度自律模式和以美國為代表的中問模式，安然事件以后，獨(dú)立監(jiān)管模式開始發(fā)展起來。各國的經(jīng)驗告訴我們，沒有一個適用于任何情況的十全十美的模式。只有結(jié)合我們的國情，走有中國特色的道路才是正確的選擇。第四部分本部分從政府監(jiān)管角度介紹了如何加強(qiáng)我國會計師事務(wù)所審計質(zhì)量控制。應(yīng)從完善注冊會計師法、合理配置注冊會計師行業(yè)的市場資源、完善注冊會計師行業(yè)面臨的法律環(huán)境、加強(qiáng)從業(yè)人員控制和管理、加強(qiáng)從業(yè)機(jī)構(gòu)的控制及合理配置監(jiān)管資源這幾個方面做起。第五部分本部分從行業(yè)自律角度介紹了如何加強(qiáng)我國會計師事務(wù)所審計質(zhì)

簡介：東南大學(xué)碩士學(xué)位論文分布式事務(wù)工作流的研究與實(shí)現(xiàn)姓名黃翠梅申請學(xué)位級別碩士專業(yè)計算機(jī)應(yīng)用指導(dǎo)教師陳鋼20050301東南大學(xué)碩士研究生論文ABSTRACTASAKEYTECHNOLOGYINIMPLEMENTINGMODERNBUSINESSPROCESSMANAGEMENTANDCONTROL，WORKFLOWPROVIDESAWHOLEFRAMEWORKFORBUSINESSENTERPRISEFROMPROCESSDEFINITIONTOPROCESSEXECUTIONANDCONTR01WITHT11EDEVELOPMENTOFWORKILOWMOREANDMORERESEARCHERSCONCERNEDTHERELIABILITYANDCORRECTNESSOFWIMSTRANSACTIONSWEREORIGINALLYPROPOSEDINTHECONTEXTOFDATABASESTOGUARANTEETHECONSISTENCYANDINTEGRITYOFDATAINTHEPRESENCEOFFAILURESANDCONCTLRRENTACCESSESELICITATIONFROMTHETRADITIONALTRANSACTIONMODEL，WECANPROVIDETRANSACTIONMECHANISMTOGUARANTEETHECONSISTENCYANDCORRECTNESSOFTHEOPERATIONMSULT，WHICHCAUSESTHECONEEPTOFTRANSACTIONALWORKFLOWBUTITCOULDNOTUSEINWTMSWITHOUTANYEXTENSION，ANDWORKFLOWISALONGLIVINGPROCESS111EMECHANISMSUSEDTOSUPPORTTHETRADITIONALIZANSACTIONCONCEPTARELOCKINGANDLOGGINGMODERNLARGEENTERPRISESHAVEDEVELOPEDVIRTUALORGANIZATIONS，AVIRTUALENTERPRISEISCONSISTEDOFMANYDIFFERENTCOMPANIES，ANDT11EYCOLLABORATEEACHOTHERBYNETWORKTHEMEMBERSOFAVIMLALENTERPRISE，WHICHAREDIFFERENTCOMPANIES，MAYBECOMPETITORSASWELLASCOLLABORATORS111ISMAKESLOCKINGUNWORKABLEASNOORGANIZATIONWOULDLETACOMPETITORLOCKONITSDATAFORDAYSORLONGERTHISWOULDINVITEASIMPLEDENIALOFSERVICEATIACKNLETRADITIONAL訂ANSACFIONMODELTOSUPPORTACIDPROPERTYISINEFFECTIVEONSUPPORTINGWORKFLOW，SOMANYRCSCAMHERSPROPOSEDNUNLERONSADVANCEDTRANSACTIONMODELS，ANDHOPEDTOSUPPORTTRANSACTIONMECHANISMINDISTRIBUTEDWORKFLOWMANAGEMENTADVANCEDTRANSACTIONMODELSAREALSONAMEDEXTENDEDTRANSACTIONMODELINTHISPAPERWHICHGENERALLYRELAXTHEATOMICITYAND／ORISOLATIONOFTHETRADITIONALTRANSACTIONMODELTHESAGASTRANSACTIONMODELWASDESIGNEDTODEALWITHLONGLIVINGTRANSACTIONSBYRELAXINGTHEISOLATIONPROPERTYINTHISMODEL，SOMERESOURCESCANBERELEASEDBEFORECOMMITMENTOFTHEWHOLETRANSACTIONTHEISOLAFIONPROPERTYISRELAXED，WHICHINCREASESTHECONCURRENCYOFTHETRANSACTIONSANIMPORTANTSTEPINTHEEVOLUTIONOFABASICTRANSACTIONMODELWASTHEEXTENSIONOFTHEFLATTRANSACTIONSTRUCTURETOMULTILEVELSTAUCTURESANESTEDTRANSACTIONISASETOFSUBTRANSACTIONTHATMAYREEURSIVELYCONTAINOTHERSUBTTANSACTIONS，THUSFORMINGATRANSACTIONTREEINTHEPAPERWEPROPOSEDTHEANALYSISANDDESIGNOFADISTRIBUTEDTRANSACTIONALWORKIIOWMANAGEMENTSYSTEMINTHESYSTEM，THEWHOLEBUSINESSPROCESSHANDLESASASAGATRANSACTION，COMPOSEDOFSEVERALSUBTRANSACTIONS，ANDTHESESUBTRANSACTIONSARENAMEDBUSINESSTRANSACTIONSABUSINESSTRANSACTIONIS100KEDASTHETOPTRANSACTIONOFANESTEDTRANSACTION。THATISABUSINESSTRANSACTIONISCOMPOSEDOFSEVERALSUBTRANSACTIONSEACHBUSINESSTRANSACTIONHASASSOCIATEDACOMPENSATINGWANSAC玎ON，WHICHLOGICALLYUNDOESITSEFFECTSINESSENCE，THEAPPLICATIONDESIGNERHADTOWRITETHECOMPENSATORS，ANDALSOWRITECONTROLFEATURESINTHEWORKFLOWDEFINITIONINORDERTOINVOKEEACHCOMLXMSATORINTHEAPPROPRIATESITUATIONSTRANSACTIONMANAGERCANBEREALIZEDUSINGAMIDDLEWARESYSTEMSUCHASACORBACOMPLIANTOBJECTREQUESTBROKER，ANDSERVETHEWORKFLOWENGINESLOCATEDINDIFFERENTPLACE，ANDTHEREBYPROVIDINGLOCATIONTRANSPARENCYKEYWORDSWORKFLOWTECHNOLOGYTRADITIONALTRANSACTION，SAGASTRANSACTIONMODEL，NESTEDTRANSACTIONMODEL，BUSINESSTRANSACTIONII

簡介：西南財經(jīng)大學(xué)碩士學(xué)位論文COPOWER會計師事務(wù)所關(guān)系營銷初探姓名楊楝申請學(xué)位級別碩士專業(yè)工商管理指導(dǎo)教師易敏利20050401ABSTRACTSINCETHEANAPHASEOFTHE1980’S，THEHESPERIANSCHOLARPRESENTEDTHECONCEPTIONOFRELATIONSHIPMARKETINGWHICHWASTHENEWMARKETINGPARADIGMTHATAIMEDTOKEEPCUSTOMER’SLOYALTYANDPERMANENCEOFRELATIONSHIP，WHICHHADGOTTHEACADEMECOMPREHENSIVEDISCUSSINGANDTHEENTERPRISERSAFFIRMATIVEREPLYINGBASEDONTHETHEORYOFRELATIONSHIPMARKETINGANDPOSITIVESTUDYOFCPCOMPANYTHISTHESISINTENDSTOEXPLOREHOWTOSETUPAPERMANENTCUSTOMERRELATIONSHIPANDASTABLEEMPLOYEE’SFELLOWSHIPBYANALYZINGTWOFATEFULPROBLEMSTHATRESTRICTTHEDEVELOPMENTOFTHECPCOMPANYATFIRST，THETHESISDESCRIBESTHEPRESENTSITUATIONANDINDUSTRVCHARACTEROFTHECPCOMPANYTHENEXPATIATESONTWOPROBLEMSREFERRINGTOSETTINGUPAPERMANENTCUSTOMERRELATIONSHIPANDASTABLEEMPLOYEES’FELLOWSHIPACCORDINGTOTHETHEORIESOFTHERELATIONSHIPMARKETINGFROMSEVENASPECTSINCLUDINGTHEDEALMARKETINGANDTHERELATIONSHIPMARKETING、THEBASICRELATIONSHIPSTEPSANDTHEADVANCEDGRADSOFTHERELATIONSHIPCONSTITUTIONETCTHEAUTHORMAKESGREATEFFORTSTOPROVIDETHEPRODUCTSANDSERVICESTHATMEETTHECUSTOMERS’DEMANDSSOTHATCONSTNLCTSAPERMANENTCUSTOMERRELATIONSHIPANDMAKESCUSTOMERSLOYALBVGUARANTEEINGCOMMUNICATING，VALUEADDED，CLUBBERSERVICINGANDPUBLICRELATIONSANDSOON，WHOSEMARKETINGSTRATEGIESAREDIVERSIFIEDCUSTOREERSSERVICESWITHAPPROPRIATEMARKETINGPOLICIESBYANALYZINGTHEEXTERNALMARKETSOFCPCOMPANYTHESUCCESSOFEXTERNALRELATIONSHIPMARKETINGISBASEDONTHESUCCESSOFINTERNALEMPLOYEES’FELLOWSHIPTHEINTERNALEMPLOYEESSATISFIEDCANBRINGTHECOMPANYHIGHPRODUCTIVITYWITHACTIVEBEHAVIORTHUSTBESATISFACTIONOFTHEEXTERNALCUSTOMERSWILLBEFINALL、，AFIECCED

簡介：沈陽工業(yè)大學(xué)碩士學(xué)位論文摘要隨著我國證券市場的發(fā)展，出現(xiàn)了上市公司變更會計師事務(wù)所的現(xiàn)象，且這種變更呈增加的趨勢。作為公開披露的重大事項之一，事務(wù)所變更是否會產(chǎn)生市場反應(yīng)如果存在市場反應(yīng)，其可能的原因是什么如果不存在市場反應(yīng)，可能的解釋又是什么出于對上述問題的關(guān)注，本文試圖對我國證券市場中的若干事務(wù)所變更樣本進(jìn)行分析檢驗，以便發(fā)現(xiàn)事務(wù)所變更事件是否存在市場反應(yīng)及其潛在含義。本文選取了變更會計師事務(wù)所的一些上市公司為樣本，對其特征、信息披露及事務(wù)所變更的市場反應(yīng)等核心問題進(jìn)行研究，總體思想是通過實(shí)證研究證實(shí)事務(wù)所變更事件的市場反應(yīng)以及潛在的不良經(jīng)濟(jì)后果，以便支持或建議必要的資本市場審計監(jiān)管政策，并為證券市場各參與主體尤其是投資者，提供重要的決策依據(jù)。本文共分六章，研究思路循著證券市場事務(wù)所變更的文獻(xiàn)綜述、我國審計市場事務(wù)所變更的總體特征、信息披露、市場反應(yīng)等研究逐章推進(jìn)。第一章是緒論，闡述本文研究的動機(jī)、意義，通過對國內(nèi)外己有的文獻(xiàn)的回顧與歸納，總結(jié)了事務(wù)所變更的一些觀點(diǎn)與結(jié)論，并提出本文的研究方法。第二章對我國證券審計市場中事務(wù)所變更的總體情況進(jìn)行描述，以此作為文章的理論基礎(chǔ)。第三章對我國審計市場變更事務(wù)所的公司特征和我國總體審計環(huán)境進(jìn)行分析。第四章對我國上市公司變更事務(wù)所的市場反應(yīng)進(jìn)行實(shí)證研究，并對結(jié)果進(jìn)行分析解釋。第五章提出若千政策性建議，以便規(guī)范我國上市公司更換會計師事務(wù)所的行為，維護(hù)高質(zhì)量執(zhí)業(yè)水準(zhǔn)所必需的審計獨(dú)立性，確保投資者獲取決策時所需的高質(zhì)量的會計信息。關(guān)鍵詞上市公司變更事務(wù)所市場反應(yīng)沈陽工業(yè)大學(xué)碩」學(xué)位論文POSITIVERESEARCHRESULTSINORDERTOQUALITYAUDITAUDITWHICHISESSENTIALFORHIGHKEYWORDSLISTEDCHANGINGACCOUNTINGFIRMMARKETREACTION

簡介：湖南大學(xué)碩士學(xué)位論文會計師事務(wù)所審計風(fēng)險控制問題研究姓名胡小卓申請學(xué)位級別碩士專業(yè)會計學(xué)指導(dǎo)教師王善平20041030會計師事務(wù)所審計風(fēng)險控制問題研究IIABSTRACTINRECENTYEARS，F(xiàn)AILINGAUDITCASESBREAKOUTFREQUENTLYINCHINAFEIGNCOUNTRIESNOTONLYDOMESTICACCOUNTINGFIRMSBUTALSOINTERNATIONALACCOUNTINGFIRMSFALLINTODISREPUTEGOTOBANKRUPTCYWETHINKTHEDEFECTOFAUDITRISKCONTROLISONEOFTHERIGHTREASONSWHYAUDITFAILSSOTHEFURTHERRESEARCHONAUDITRISKCONTROLISMEANINGFULCHAPTERONEPOINTSOUTTHEIMPTANCEOFTHERESEARCHONAUDITRISKCONTROLAFTERREVIEWINGTHEEXISTINGRELATEDDOCUMENTSCHAPTERTWOSTUDIESTHEEXCESSIVECOMPETITIONTHEEFFECTIVECOMPETINGOFAUDITMARKETITSINFLUENCEONAUDITRISKTHISCHAPTERSTUDIESTHEAUDITRISKCONTROLSTRATEGYOFDIFFERENTCOMPETITION’SSTATECHAPTERTHREESTUDIESTHREEBASICFMSOFCPA’SLEGALLIABILITYITSINFLUENCEONAUDITRISKCONTROLINTHEYREALITYSUGGESTIONSTOOPTIMIZETHELEGALLIABILITYSYSTEMOFAUDITRISKCONTROLAREPUTFWARDCHAPTERFOURTHINKACCOUNTINGOFFICESHOULDDISTRIBUTEINMANPOWERCAPITALACCDINGTOMANPOWERCAPITALPARTICULARITYTHISCHAPTERSETSUPGENERALMODEOFOFFICEINCOMEDISTRIBUTIONAUDITRISKCONTROLWITHEXPECTINGINCENTIVETHEYRISKINCOMECRESPONDINGTHEYAGENCYTHEYANALYZESTHEPARTICULARITYOFOWNERMANAGERAUDITININCOMEDISTRIBUTIONAUDITRISKCONTROLCHAPFIVEANALYZESTHEISSUESONKEYCONTROLLER’SIONSUCHASKEYPOSITIONPERSONNELQUALITYKEYCONTROLLER’SSPECIALFUNCTIONTHESTRATEGYOFKEYCONTROLLER’SIONEVALUATIONCONTROLISDISCUSSEDTOOTHEMAININNOVATIONOFTHETHESISINCLUDE1ANALYZETHEINFLUENCEOFTHEEXCESSIVECOMPETITIONTHEEFFECTIVECOMPETITIONOFTHEAUDITMARKETONINHERENTRISKCONTROLRISKDETECTIONRISKSEPARATELYFIGUREOUTTHATTHEEXCESSIVECOMPETITIONWILLREDUCETHEEFFECTIVECOMPETITIONCANIMPROVETHELEVELOFAUDITRISKCONTROLAUDITQUALITY2WETHINKSTRENGTHENINGADMINISTRATIVERESPONSIBILITYCANLEADTOTHEFACTTHATOFFICEWRIEDTHELOSSOFEXISTINGFUTUREECONOMICBENEFITSTAKEMEASURESTOCONTROLAUDITRISKIMPROVINGCIVILLIABILITYCOMPENSATIONRISKCANIMPELOFFICECONTROLAUDITRISKTOAVOIDFUTURECOMPENSATIONIFALAWSUITHAPPENSCPASREDUCETHELEVELOFAUDITRISKMAKEBENEFITSBUTTHEYMAYLOSEFREEDOMWHICHISNECESSARYTOENJOYECONOMICBENEFITSSOCIVILLIABILITYKEEPSCPANOTOFFENDAGAINSTTHELAWBECAUSEOFREDUCINGAUDITRISKLEVEL3ANALYZETHEGENERALMODEOFINCOMEDISTRIBUTIONWAYTOCONTROLSAUDITRISKPROPOSETHEMETHODOFINCOMEARRANGEMENTCOOPERATIONCONTROLWHICHCONFMWITHTHEACTEROFOWNERMANAGERGENERALAUDIT4INDERTOTAKEPRECAUTIONSAGAINSTKEYCONTROLLERSADVERSEION