查询词典 Auditing

Article 64 Where an administrative department of environmental protection or any other relevant department, in violation of the provisions of the third paragraph of Article 14 of this Law, misappropriates the fees collected for discharge of pollutants, the auditing or supervisory authorities shall order them to refund the money misappropriated or take other measures to recover the funds.

第六十四条环境保护行政主管部门或者其他有关部门违反本法第十四条第三款的规定，将征收的排污费挪作他用的，由审计机关或者监察机关责令退回挪用款项或者采取其他措施予以追回

Article 23~If anyone misappropriates or retains funds for national key construction projects, the auditing and financial authorities shall reclaim the funds misappropriated or retained, issue a circular to criticize him and propose to the competent department for imposing disciplinary sanction according to law upon the person in charge directly responsible and other persons responsible, if a crime has been constituted, the offender shall be investigated for criminal liability.

第二十三条挪用、截留国家重点建设项目资金的，由审计机关、财政机关追还被挪用、截留的资金，予以通报批评，并提请有关主管部门对负有直接责任的主管人员和其他责任人员依法给予行政处分；构成犯罪的，依法追究刑事责任。

Certified Public Accountantplays an unique role in the development of modern economy. But if for the reason of CPA's fault,the auditing report is not actual, which misguides investors to do a false decision and lead to money loss, what kind of legal liabilities will a CPA take?

注册会计师在现代经济中发挥着一种很独特的重要作用，但是如果由于会计师方面的原因，造成审计失败，那么由此对使用审计信息的第三人造成的经济损失，注册会计师及其事务所应当负有怎样性质的法律责任呢？

Chinese CPA Standards on Auditing provides that we shall comply with professional ethics, plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from any major misreporting.

中国注册会计师审计准则要求我们遵守职业道德规范，计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

In this study the focus has been on the mitigating measures,monitoring and auditing activities,and hence the environmental management is used in this context throughout this paper.

在这项研究中的重点一直在减轻影响的措施，监测和审计活动，因此，环境管理是用在这方面，整个paper。

China has made significant progress in developing a viable capital market and more rigorous financial reporting and auditing regulations.

中国方面取得了重大进展发展富有活力的资本市场和更严格的财务报告和审计regulations。

For example In project of a listed commercial company I was the project assistant and took part in all procedures including auditing in locate, preparing consolidated financial statement, write some parts of audit report, neatening working papers and filing.

进一步说，就是在项目中支持项目经理，例如在某商业上市公司中，我担任项目助理，参加了全部审计过程，包括现场审计、编制合并报表、撰写部分审计报告，整理工作底稿以及归档等。

The government financial budget, final accounting and the actual outlays and their auditing, etc..

政府财政预算、决算和实际支出以及审计情况。

Strategic performance valuation standards may be short-term and cause short-sighted behavior of the manager; avoiding mistakes and ensuring vested interest may cause the manager's herd behavior and lag of strategic decision and execution; and the expansion of the manager's controlling power may reversely control the strategic decision-making process and cause the internal corporate governance situation. The solution lies in a mechanism that makes the expectations from the manager and the enterprise in alliance, a supervision mechanism that is independent and overawing, and an internal auditing system with higher level of purview.

战略绩效的考核标准可能短期化，从而导致经理人行为短期化；避免失误和保证既得利益可能导致经理人的从众行为，造成战略决策或执行的滞后；经理人控制权膨胀会逆向控制战略决策，形成内部人治理局面；解决经理人治理的关键在于设计制度使经理人收益预期和企业受益预期一致；对经理人的监督体系应当独立，并形成真正的威慑力；内部审计是解决经理人问题的重要方法，其管理层面可以高于经理人以便保障独立性。

If they are recounting them.. Put them in auditing.

如果他们重数很多遍，让他们去审计。

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。