查询词典 audit

CPAs have to face more and more audit failure aroused by finance plagiary even operation failure (such as Enron/Anderson, Yinguangxia/Zhongtianqin). So, raising audit quality is needed urgently.

这种情形下，注册会计师日益面临因企业财务舞弊甚至经营失败所导致的审计失败（国外的安然/安达信、国内的银广夏/中天勤即是例证），因此，提高注册会计师审计质量已是刻不容缓。

In this part, I have established the 10 postulate of performance audit by reference postulate of financial audit.

本部分在借鉴财务审计假设的基础上提出了自己的绩效审计十条假设。

The combination of audit approach and appraisal quota system could function perfectly on performance audit model of government.

审计方法和评价指标体系的结合运用，又可以在政府绩效审计模式中得到完美体现。

How does internal audit take part in ERM efficiently? The most difficult problem is to not have the ready-to-wear and available internal audit model.

内部审计更好的参与到全面风险管理当中所面临的最大难题是，没有现成可用的内部审计模式可供借鉴。

Article 24 In case the assessment on audit risk has any alteration during the carrying out of auditing, the auditors shall reanalyze whether the audit risk is within the level determined by the preliminary auditing plan.

第二十四条审计执行期间审计风险的评估发生变化时，审计人员应当重新分析审计风险是否在最初审计方案确定的水平之内。

Both theory and practice of traditional risk based audit, which based on the audit risk model and guided by the reductionist metal model, have inherent flaws.

由于基于审计风险模型，以简化主义认知模式为指导的传统风险导向审计在理论与实务上固有的缺陷，使得传统审计方法不能使审计师满足信息社会和知识经济的要求。

The basic programs of risk leading audit are planning stag e,implement stage and report stage,compare with system leading audit,it has great contents.

风险导向审计的基本程序仍为计划阶段、实施阶段和报告阶段，但在具体内容上与系统导向审计有较大的差别

Evolution of audit mode is self-regulated with the economic development, and the objective of its change is to ensure the quality of audit.

审计模式的演化是审计对于经济发展的自我调整，每一次审计模式的变化其目的都是为了适应经济的发展，保证审计质量。

Article 19 Where the auditors find in their audit that the selected samples are not suitable, they shall select substitutive samples for the audit.

第十九条审计人员实施审计时发现选取的样本不恰当，应当选择替代样本进行审计。

The new protocol can implement neat access control of audit logs verification based on recorder ID, time, subject, object and recorder type, so the new protocol is more efficient at access control of audit log verification than SK protocol.

在查证阅读证据记录的权限申请与分配方面新的协议与SK协议相比更加灵活和符合实际问题而且通信量更少。

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％。