He is an ASQ Fellow, a certified quality engineer, quality auditor, quality manager, reliability engineer, and Six Sigma Black Belt.
他是美国质量协会的一员，有保证的质量工程师，质量审核员，质量经理，可靠度工程师，六西格玛黑带。
Umberto Tunesi is a management system auditor for the quality, automotive, environment, social responsibility, and health and safety fields.
安伯·托图·内西是质量、汽车、环境、社会责任、健康和安全管理体系的审核员。
The auditor should first identify the elements of the company's quality system.
审计者应该首先确定公司质量体系的要素。
Requirement: Bachelor degree in mechanics, minimum 3-year relevant working experience, with qualification of quality system auditor, fluent English in oral.
要求：本科学历，机械专业；3年以上相关职位工作经历，具有质量体系审核员资质和流利的英语口语沟通能力。
Auditor changes will improve the quality of the statements, while the truth and the credibility will be from bad to worse.
通过变更原注册会计师，企业的审计报告质量会大幅提高，但真实性与可信度将大打折扣。
Most of foreign studies find a positive association between audit quality and auditor size.
国外大多研究表明审计质量与事务所规模呈一定的正向关系。
Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
本文利用会计盈余价值相关性的回报模型，试图从投资者这一较新的角度切入，以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
Audit quality control is the management activity of audit control, which the audit organization and the auditor take out according to the regulated audit standards to achieve the audit aim.
审计质量控制涵盖了审计作业全过程和与其有关的审计机关一切管理活动。
The relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
With the new accountant and audit criteria implementation, the accounting quality of listed companies has been improved. The situation of the auditor switched also has new features.
随着新会计审计准则的实施，上市公司的会计质量也在持续提升，上市公司对审计师变更的情况也具有新的特点。
In view of these reasons, in conjunction with China's specific national conditions, this thesis tries to make a research on the association between auditor size, industry expertise and audit quality.
鉴于此，本文结合我国具体国情，研究了事务所规模、行业专长对会计师事务所审计质量的影响。
This thesis mainly studies the quality of the disclosures on changes of auditors as well as influencing factors of auditor changes in listed companies in the latest two years.
本文主要研究了近两年来上市公司关于审计师变更信息披露的情况以及自愿性审计师变更行为的影响因素。
Understood ISO9001 quality management system. It's better handle internal auditor certificate.
了解ISO 9001质量管理体系，持有内审员证书最佳。
The Quality Department is responsible for organizing the qualified auditor to carry out a second party certification.
质量部负责组织有资格的内审员进行第二方审核。
The author believes that this research can regulate Chinese capital market, strengthen auditor independence and improve the quality of accounting information.
作者认为对于这方面的研究有助于规范我国证券市场，捍卫注册会计师的独立性，确保会计信息质量。
The author believes that this research can regulate Chinese capital market, strengthen auditor independence and improve the quality of accounting information.
作者认为对于这方面的研究有助于规范我国证券市场，捍卫注册会计师的独立性，确保会计信息质量。
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