Second because the audit committee internal operation information disclosure of listed companies is still in the voluntary stage without obtaining the meeting data of the audit committee this paper fails to test the governance effects of the activity characteristic .

第二，上市公司审计委员会运行的内部信息披露还处于 自愿披露阶段，未获得审计委员会的开会次数数据，尚未对 审计 委员会的活跃性这一特征对治理效果的影响进行检验。

Compulsory Cleaner Production Audit ( CCPA ) initiated by China . Since its inception it has used voluntary cleaner production audit procedures and methods which introduced from abroad .

强制性清洁生产审核为我国首创，其自推行以来，一直沿用我国引自国外的 自愿性清洁生产 审核程序和方法。

The Relationship between Voluntary Disclosure of Internal Control Audit Report and Ownership Structure

自愿性内部控制 审核披露与所有权结构的关系&基于深市上市公司2008年报数据

This shows that in Chinese public companies the voluntary establishment of the audit committee can significantly improve the earnings quality of the companies .

这说明在中国上市公司中， 自愿设立的 审计委员会可以显著提升公司的盈余质量。

Empirical Analysis of Factors Affecting Listed Companies ' Voluntary Audit Committee Formation in China

上市公司 自愿设立 审计委员会的影响因素分析

A Research on Interim Voluntary Audit and Its Effect on Timeliness of Accounting Information Disclosure ; Information Environment Timing of Annual Reports and Earnings Management for the Coming Fiscal Year

中报 自愿 审计及其对会计信息披露及时性的影响信息环境、年报披露时间选择与下年盈余管理

In this paper the demand of external audit is on the condition of voluntary audit by employing international Big Four or national Top Ten accounting firms to instead of demand of high-quality audit .

本文研究的外部审计需求是指企业主动选择高质量审计服务的 自愿 审计需求，用聘请国际四大或国内十大会计师事务所替代高质量审计需求。

On the application of Voluntary IMO Member State Audit Scheme in VTS management and measures to be taken

IMO成员国 自愿 审核机制在VTS领域的审核及对策

At present although the establishment of the audit committee system in listed companies still adopt the voluntary way there is an increasing number of listed companies which have set up the audit committee .

虽然目前我国上市公司审计委员会制度的设立仍采取 自愿的方式，但已经有越来越多的上市公司设立了 审计委员会。