predecessor auditor中文什么意思
前任审计师
- predecessor: n. 1.前任;前辈;〔古语〕祖先。 ...
- auditor: n. 1.会计检查官,查账员,审计员 ...
- allowable predecessor: 容许先驱符
例句与用法
- In the sample of auditor change firms in 2001 and 2002 , we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor
本文以2001年和2002年发生审计师变更的上市公司为研究样本,发现在审计师变更的前一年,变更公司的可操纵应计利润显著降低,而在变更当年,可操纵应计利润却显著提高。