查询词典 Auditing

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Bull; Name auditing track changes, data refresh dates, etc

bull；名称审核（修改记录、数据更新日期，等等

Name auditing track changes, data refresh dates, etc

名称审核（修改记录、数据更新日期，等等

University or higher, accounting and auditing, and other rel...

大学以上学历，会计及审计等相关财务专业1。

Without adequate auditing, repudiation attacks are difficult to prove.

没有足够的审计，拒绝攻击难证明。

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report, and may not modify or delete any financial accounting material (including financial statements and notes thereto) signed by certified public accountants and accounting firm with opinion.

第六条 公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

Article 6 The Company must reship the auditing opinions of certified public accountants in full text in the annual report text, and may not modify or delete any financial accounting materials (including financial statements and notes thereto) signed by certified public accountants and accounting firm at will.

第六条公司必须在年度报告正文中全文转载注册会计师的审计意见，不得随意修改或删节会计师事务所和注册会计师已签发意见的财务会计资料（包括财务报表和财务报表附注）。

Thus, we should establish a credit risk revealment system with the base of information revealment, also securities issue system with the core of credit rating. Based on the Regulation on Credits Management, we should remedy the law related to credit system, complete the property right system of listed companies and juridical person management structure, complete securities issue and auditing system, establish a dynamic information revealment system, reinforce supervision of listed companies, establish and complete investors protection system, construct operation criterion of credit system and culture of trust with the core of credit rating in securities market.

鉴此，应该建立以信息披露为基础的资信评估信用风险揭示机制、构建以资信评估为核心的证券品种发行制度，在出台《征信管理条例》的基础上，修改与信用制度相关的法律，完善上市公司的产权制度、法人治理结构，完善证券发行、上市审核制度，建立动态的信息披露制度，加强对上市公司的监管，建立和完善投资者保护制度，建立以资信评估为核心的证券市场信用制度和诚信文化的执业标准。

A new independent auditing body's being set up to scrutinize the expenses of British members of Parliament.

一个新的独立审核小组正在筹备建立以审核英国议会议员的开支。

The development of Chinese securities business has offered independent auditing opportunity and also brought forward challenge.

我国证券市场的发展给独立审计提供了机遇，也提出了挑战。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。