术语“轮换制度”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 81000452 |
| 所属学科 Subject | 政治学 Political Science |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 轮换/制度/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 干部轮换制度rotation of cadres |
| 编纂人 Compiler | 匡媛媛 |
| 编纂日期 Date of Compilation | 2016-04-19 00:00:00 |
汉英语境1
英译术语:
rotation system
汉语语境:
关于长审计任期是否有利于提高审计独立性的讨论引起了广泛的关注。美国国会为了提高审计的独立性和社会公众对审计执业的信任，于2002年颁布了《萨班斯-奥克斯利法案》。提出实行审计合伙人轮换制度，并授权美国审计总署(GAO)对会计师事务所强制轮换制度进行研究。
英语语境:
The debate on whether long audit tenure can improve audit independence has attracted wide attention.In order to improve the audit independence and get more trust from the public, Congress enacted Sarbanes-Oxley of Act in 2002, in which the implementation of audit partner rotation system was proposed, meanwhile, the General Accounting Office (GAO) was authorized to study on the compulsory rotation system in accounting firm.