查询词典 Auditing

The occurrence of these affairses exposed the blemish of the market price mechanism on the one hand,;on the other hand, they also exposed a various system shortage that makes up the price mechanism, including the blemish of the auditing system of CPA.It reveals that we know the auditing activities of CPA deficiently,we should learn the auditing activities of CPA from the institutional height,and we should study、develop and perfect the auditing system of CPA.

这些事件的发生，一方面暴露了市场价格机制本身的缺陷，另一方面，也暴露出各种弥补价格机制的制度的不足，其中包括注册会计师审计制度的缺陷，这表明人们对注册会计师审计活动认识不足，缺乏从制度的高度认识注册会计师审计活动的研究，缺乏对注册会计师审计制度的培养和完善。

Just about this letterpress analyze auditing risk from the definiens of auditing risk and the cause to be formed,and the different auditing model be used bring different auditing tisk.at last,on the basis of the influence factor of auditing risk and auditing model,letterpress bring forward the methods and measure on auditing risk .

本文正是基于此从审计风险的定义和形成原因入手来分析审计风险，以及由于审计模型应用的不同带来的审计风险也不同。最后根据影响审计风险的因素和审计模型来提出防范审计风险的方法和措施。

Because of the turbulence and uncertainty of environment and the augmentation of system disorderliness, the social auditing system flexibility is becoming an effective and important method to cope with auditing environments variety and the uncertainty of system, which can control and manage auditing risk, guarantee auditing quality and improve the efficiency of auditing decision-making. It is not only an internal characteristic of existing objectively in the behavior and activities of the individual of social auditing, but also a realistic tool to adapt auditing environment and manage auditing risk in CPA industry. It has an important theoretical referenced value and practical significance to explore the objective principles of social auditing system flexibility systemically and deeply.

因此，社会审计系统柔性作为一种应对审计环境的变化和处理系统不确定性、驾驭审计风险、确保审计质量及提高审计决策效率的有效的、重要的方法，它既是社会审计主体在其行为活动中的一种客观存在的内在特性，也是注册会计师行业适应审计环境、管理审计风险的一种现实工具；系统、深入地探究社会审计系统柔性的客观规律，具有十分重要的理论参考价值和现实意义。

The building-up achievement effect audits , beneficial result audits the economic commitments leading a cadre if having suggested that the party and government is main in villages and towns in system, property register to put on record, economic commitments audits a data base , villages and towns sets up the system norm that audit neodoxy such as station , countryside property county tube , further perfect economic commitments audits , content , procedure and method appraise system as well as economic commitments is auditing; And face to face wade across the agriculture fund waits for a special fund , villages and towns handles in connection with the station to audit content having been in progress discussing investigation and discussion comparatively detailedly, to reach lifting auditing mass , improvement auditing operation directive rules, the party and government who pushes forward and perfects villages and towns leads economic commitments auditing system mainly , reinforce to villages and towns leading cadre authority restraint and supervise, promote Party' style of work and the building of a clean government from guarding against and combating corruption on the headstream.

如提出了在乡镇党政主要领导干部经济责任制度中建立绩效审计、效益审计、财产登记备案、经济责任审计数据库、乡镇设审计站、乡财县管等新观点，进一步完善了经济责任审计的制度规范、内容、程序和方法以及经济责任审计的评价体系；并对涉农资金等专项资金、乡镇有关站办的审计内容进行了较为详细的论述探讨，以达到提升审计质量，改进审计操作规程，推进和完善乡镇党政主要领导经济责任审计制度，加强对乡镇领导干部权力的制约和监督，从源头上防止和惩治腐败，促进党风廉政建设。

This paper discusses the definition of computer auditing, and expounds the pressingness,the tentative idea and the feasibility study of computer auditing in shipbuilding enterprises. That computer auditing is composed of the general control auditing, application control auditing, system development auditing and application program auditing of the computerized information systems, the coincidence test of internal systems, as well as the substantiality test of data files.

通过对电算化审计概念的讨论，阐述了开展船舶行业电算化审计工作的迫切性，提出了船舶行业电算化审计的构想，它包括：电算化信息系统的一般控制审计、应用控制审计、开发审计和应用程序测试，以及内部系统的符合性测试和数据文件的实质性测试等，最后对开展电算化审计工作进行了可行性研究。

In order to develop the function of internal auditing of increasing value and improving firm"s operation, the firm"s internal auditing department requires improving significantly the ability to adapt auditing environments variety, desiderates constructing flexible internal auditing system.

为更好发挥内部审计增加价值和改善公司运营的作用，公司内部审计部门需要大幅度提高应对环境变化的能力，亟需构建柔性的公司内部审计系统。

Accounting firms in our country also needs to adjust the auditing objective according to the public 's requirement and the changes of auditing environment and put the new auditing model into use to raise auditing efficiency and CPA 's ability to discover the management fraud in order to lower auditing risk and exert CPA 's foreboded role in ensuring the sustainable healthy operation and development of securities market and furthermore exist and develop under the shock of the foreign accounting firms .

我国的会计师事务所也需要根据社会公众的需求和审计环境的变化，调整审计目标，运用先进的审计模式来提高审计效率，提高注册会计师发现管理层舞弊的能力，降低审计风险，更加有效地发挥注册会计师维护证券市场有序运行的作用，确保证券市场持续健康发展，并在外资会计师事务所的冲击下生存和发展，因此，有必要借鉴和应用国际先进的现代风险导向审计模式。

As subject of environmental auditing, governmental auditing body, internal auditing apparatus and folk auditing organization should play an important role in environmental auditi...

作为环境审计的主体，政府审计机关、内部审计机构和民间审计组织理均在环境审计中扮演重要角色。

This paper firstly reviews the evolution of American going-concern auditing opinion, so we can know the essence of this kind of auditing opinion. Secondly, on the base of analysing the conditions of going-concern of Chinese enterprises and a typical case, we draw our conclusion that chinses capital market urgently demands going-concern auditing opinion.Finally, this paper focuses on financial characteristic of company and the characteristic of going-concern auditing opinion, the market response to going-concern auditing opinion, the value relevance as well as the determinants of auditor reporting going-concern auditing opinion.

本文首先以美国为例，回顾了持续经营不确定性审计意见(going-concern opinion，以下简称为GCO)的发展沿革，籍此认识持续经营不确定性审计意见的本质内涵；其次，在对我国企业尤其是上市公司的持续经营问题进行分析的基础上，通过典型案例的剖析得出我国资本市场对持续经营不确定性审计意见存在较强烈需求的结论；最后，针对我国证券市场持续经营不确定性审计意见的市场反应、价值关联性及被出具持续经营不确定性审计意见公司的财务特征、审计师出具持续经营不确定性审计意见的影响因素进行了实证分析。

At the last,this paper gives a norm q that can suggest the level of auditing independence.This paper analysis the factors those affect the auditing independence economically.When the cost is constant,there is a negative relationship between the auditing independence and the accounting firm's capital stock paidup, and the auditing independe...

对影响审计独立性的因素从经济学的角度进行了剖析，在假定成本不变的条件下，得出了审计独立性与被审单位的规模成反比；假定收入不变的条件下，得出了审计独立性与会计师事务所注册资本金成正比，同样条件下合伙制事务所比有限责任公司制事务所独立性强的结论。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。