财务经济分析.ppt

Environmental Factors Auditing 审计 ? Set by International Accounting Standards Board ? Not currently accepted in U.S. ? SEC under pressure to accept IAS ? SEC requires Audit Report 证劵交易委员会要求要审计报告 ? Audit opinion can be:审计报告可以是 - clean (fairly presented)干净的 - qualified (except for)保留意见 - disclaimer (no opinion)不承诺 ? Check Auditor quality independence注意审查审计师的品质和独立性 Environmental Factors Corporate Governance 公司治理 ? Set by International Accounting Standards Board ? Not currently accepted in U.S. ? SEC under pressure to accept IAS ? Board of directors oversight 董事会监督 ? Audit committee