查询词典 audit

Software Description: About EMCO EventLog Audit Professional, This is a tool for scanning, storing, and manipulating event log data on a LAN. It stores the eventlog data from all machines on a LAN to a powerful Microsoft SQL Server database where you can searchfor any details such as event ID, type, category, source, user SID, string from the event message,and time period, by applying your SQL queries.

EMCO EventLog Audit Professional 这是用于浏览，储存和操纵关于一个局域网的事件记录数据的一件工具，储存来自关于微软的局域网的所有事件记录数据，你能够搜索诸如事件的任何细节标识符的 SQL 服务器数据库，输入，种类，来源，用户 SID，事件消息，和时间时期，通过使用你的 SQL。

This paper analyzes the reasons why there has been the professional fraud of CPA and points out that the reason basically includes non-independent CPA audit , low cost of audit incredibility, difficulties of charging on fraudulent audit, minor punishment of audit violation and the debase environment of audit.

我国目前注册会计师审计舞弊的原因是：注册会计师独立审计不独立，审计失信成本低，审计舞弊起诉难，审计违规处罚轻，审计环境污染重。

Client dimensions, subsidiary money of number, receivable Zhang and goods in stock lieutenancy of the proportion in total assets, audit still is an influence the dependency that audit lieutenancy and audit charge lead the main factor; that audit charge leads explains, when carrying out audit professional work first, the auditor does not have phenomenon of audit convert into money not only, put possibly instead in marked audit excessive price.

客户规模、子公司个数、应收账款和存货在总资产中的比重、审计任期仍是影响审计费用率的主要因素；审计任期与审计费用率的相关性说明，审计师首次执行审计业务时不仅没有审计折价现象，反而可能存在显著的审计溢价。

This paper applies Risk-based strategic-systems audit mode to build framework of enterprise materially misreport risk assessment. Advanced technology of computer auditing is used in diverse audit analysis procedure. In order to construct a scientific evaluating system, Case- Based Reasoning is also applied in this research to identify and estimate the risk factor more correctly in auditing. This system will achieve at debasement of audit risk by avoiding blind audit effectively, using audit resources reasonably and making pertinent audit program.

本文运用现代风险导向审计的理念，构建审计企业重大错报风险评估框架；先进的计算机审计技术应用于多样性的分析性复核中；基于案例的推理技术引入到审计风险评估研究中，建立一套科学的评估体系以便较为准确的识别、评估审计中的风险因素，以期达到有效避免盲目审计，合理分配审计资源，有针对性地执行审计程序，从而实现降低审计风险的目的。

Of the group entered the emergency room in 6 hours after injured;(2) In the group, there 21 persons (16.7%) whose AUDIT score were more than 7 and risks were more pronounced for male. 6.3% scored 16 or more. Teetotaller is 36.5% in the group and female is more;(3)In the 126 cases, 15 （11.9%） used alcohol in 6 hours before trauma and 40% of those were binge drinking. Those AUDIT score 7 or more and 16 or more in alcohol-used group were obviously more than those in non-alcohol-used group;(4) In the group, 9 (7.1%) were HED drinkers and 44.4% of those were binge drinking before trauma.

入组病人中92.9%的人能在受伤后6小时内就诊；(2) AUDIT量表总分在7分及以上的21人(16.7%)，男性是高危因素，AUDIT量表分≥16分的有8人（6.3%）；AUDIT量表分=0的占总数的36.5%，在女性中所占比例较大；(3)入组的病人中有15人（11.9%）在受伤前6小时内有饮酒行为，其中有6人（40%）有狂饮行为，AUDIT量表分≥7分的和≥16分的在有饮酒行为组的比例明显高于无饮酒行为组。

First, simply introduce the audit charge from the economic angle and the audit charge composition two aspects; Next, describe the domestic and foreign present situation of audit charge; Once more, from the audited unit, the accounting firm, the government three angles analyze affecting our country ＇ s going on the market the company to the influence factor of audit the charge, and exhaustedly analyze each factor and the audit charge height positive and negative creational dependence, this is also the key of this article; Finally, the article proposes some corresponding proposals according to existence question of our country ＇ s audit fee.

首先，从经济学角度和审计收费的组成两方面简单介绍审计收费；其次，描述国内外审计收费的现状；再次，从被审计单位、会计师事务所、政府三个角度分析影响我国上市公司审计收费的影响因素，并剥析各个因素与审计收费高低的正负相关关系，这也是该文章的重点所在；最后，文章针对我国审计收费存在的问题，提出了一些相应的建议。

In this paper, we can understand and externalizing the internal audit in a certain extent can solve present internal auditors quality is low, the internal audit institutions, the internal audit function fause realistic problem, such as accounting market competition from external audit institutions to expand external audit institutions and organizations between internal audit organization, optimize the allocation of resources of audit, internal audit quality and efficiency..

通过本文我们可以了解，内部审计外部化可在一定程度上解决我国目前内部审计人员素质偏低，内部审计机构虚置，内审职能滞后等现实问题，使会计市场的竞争从外部审计机构之间扩展到外部审计机构与组织内部审计机构之间，实现审计资源的优化配置，提高内部审计质量和效率。。

At the view of the common flows of the audit, there are some steps in it, just the ascertaining of the audit plan , the implementation of the audit plan , the making of the audit resultants and the error correctings. Actually , the audit usually circle the steps above, it is the audit cycle .

从审计工作的普遍流程来看，通常要经历前期计划的制定、中期具体的执行和后期结果的产生和整改等一系列的过程，在审计工作的实践中，审计工作往往重复着以上的行为，是一个周期性的工作行为。

Internal audit is a component of modern business system Over the past ten years,the internal audit has formed and perfected With knowledge of internal audit deepen,its organs and ranks as well as its domain have be enlarged Besides, audit's legalizing,systemazing,regulizing and its theoretical study have made great prograss Looking forword ,it is expected that the level of understanding internal audit and the demand for more qualified internal auditors will be increased;internal audit will put it...

展望未来，可以预计，人们对内审的认识将不断提高，对内审人员的素质要求也越来越高；内审将把主要目标放在经济资源利用和开发的有效性上；在监督、评价、鉴证三职能中评价职能将成为主要职能；内审将以经营审计、管理审计、人力资源审计、社会责任审计、环境审计为主要内容；内审理论也将得到较大发展。

The head of audit group shall call the members of audit group to discuss and comprehensively evaluate the matters discovered in the audit process before the last meeting. While the non-conformity items are made up, it shall be reported to auditee after being confirmed and agreed by the head of audit group.While the dispute regarding the non-conformity item occurred between the auditor and the head of audit group, audit shall comply with the arrangement of the head of audit group at the site.

审核组长应召集审核组成员对审核过程中的发现在末次会议前进行讨论并综合评价，确定构成不符合项时，应经审核组长确认同意后，方可向受审核方提出，当审核员与审核组长就不符合项产生争议时，审核员现场应服从审核组长的安排。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。