To review the literature could always help us to find the limitation of past studies. This paper offers a literature review concerned with audit opinion from foreign studies to Chinese studies. Audit opinion directly ...To review the literature could always help us to find the limitation of past studies. This paper offers a literature review concerned with audit opinion from foreign studies to Chinese studies. Audit opinion directly reflects whether the financial statement is true and fair or not, which is the reason why audit is necessary and important. These archives could be divided into two parts, whose elements could influence the quality of audit opinion and how audit opinion impacts on companies and market. The stakeholders value audit opinion and they have different demands of audit opinion to meet their demand. For example, tax department needs the information of revenue and profit to collect tax, creditors need to know the exact number of assets to guarantee their loans, and investors prefer to learn the profitability of companies from financial statements. The article provides a holistic view of audit opinion to give other researchers an implication on which part of audit opinion needs to be studied further.展开更多
＂Independent Audit basic norms＂ pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion.＂ In t...＂Independent Audit basic norms＂ pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion.＂ In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China＇s economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.展开更多
We present the technical report for treat- ment of comminuted fracture of the capitate with ligamentotaxis. The base of third metacarpal was found to be fractured with comminution of the capitate. The decrease in carp...We present the technical report for treat- ment of comminuted fracture of the capitate with ligamentotaxis. The base of third metacarpal was found to be fractured with comminution of the capitate. The decrease in carpal height index and comminution of the third metacar- pal base lead to dilemma between conservative treatment and surgical management of this particular injury. The sur- gical management was chosen to maintain the carpal height index of the wrist to prevent the late degenerative changes.The patient was applied with external fixator in distraction mode expanning the wrist joint for six weeks, and the wrist was mobilised after removal of the fixator. It is shown that the external fixator in distraction mode expanning the wrist joint is a good alternative method for treatment of capitate fracture.展开更多
文摘To review the literature could always help us to find the limitation of past studies. This paper offers a literature review concerned with audit opinion from foreign studies to Chinese studies. Audit opinion directly reflects whether the financial statement is true and fair or not, which is the reason why audit is necessary and important. These archives could be divided into two parts, whose elements could influence the quality of audit opinion and how audit opinion impacts on companies and market. The stakeholders value audit opinion and they have different demands of audit opinion to meet their demand. For example, tax department needs the information of revenue and profit to collect tax, creditors need to know the exact number of assets to guarantee their loans, and investors prefer to learn the profitability of companies from financial statements. The article provides a holistic view of audit opinion to give other researchers an implication on which part of audit opinion needs to be studied further.
文摘＂Independent Audit basic norms＂ pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion.＂ In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China＇s economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.
文摘We present the technical report for treat- ment of comminuted fracture of the capitate with ligamentotaxis. The base of third metacarpal was found to be fractured with comminution of the capitate. The decrease in carpal height index and comminution of the third metacar- pal base lead to dilemma between conservative treatment and surgical management of this particular injury. The sur- gical management was chosen to maintain the carpal height index of the wrist to prevent the late degenerative changes.The patient was applied with external fixator in distraction mode expanning the wrist joint for six weeks, and the wrist was mobilised after removal of the fixator. It is shown that the external fixator in distraction mode expanning the wrist joint is a good alternative method for treatment of capitate fracture.
