查询词典 audit

Basing on the discussion of the enterprise risk management and the relation with in- ternal audit, the paper analyses the function of internal audit in enterprise risk management.

应深入分析企业风险管理的含义及其与内部审计的关系，进而强化内部审计在企业风险管理中的作用。

With our relatively short history of Independent audit development, and China's market economy unperfected, the formation of audit risk has its objective necessity.

我国独立审计发展的历史较短，加之我国的市场经济尚不完善，审计风险的形成有其客观必然性。

Increasing managerial flexibility over budgets and staff does not mean abrogating central control: it means substituting a form of governance based on detailed external rules and individual transaction-based approvals with one based on strong external budget disciplines, monitoring, reporting and audit; and assurance through good systems of internal controls and internal audit.

增长的管理灵活性在预算和职员不意味废止的中央控制：它意味替代统治的形式根据详细的外在规则和各自的基于交易的认同与一个根据强的外在预算学科，监测，报告和审计；并且保证通过内部控制和内部审计好系统。

New science technique adduces new request to the financial responsibility audit at the appliance of the enterprise, especially in recent years a criticize stateowned enterprise responsible person to violate the rules occurrence, adduce new request to the financial responsibility audit more.

都反映出传统的国有企业经济责任审计已不能适应当今的时代发展，为此我们应在立足于现有的基础上推陈出新，本文主要对国有企业经济责任审计的发展以及其局限性进行分析，阐述进行国有企业经济责任审计的必要性及对策新思维。

Considering the actual surroundings and the characteristics of internal audit in our country,the supervising and examining function,certificating and appraising function,controlling function,risk early-warned function and counseling function should be as the mostly functions of internal audit.

就我国目前的环境和我国内部审计的特点来看，监督检查职能、鉴证评价职能、控制职能、风险预警职能和咨询服务职能应该是内部审计的主要职能。

This understanding should be codified in the charters of the internal audit activity and audit committee.

这种理解应该在内部审计部门和审计委员会各自的章程中得到规定。

Differenced from the previous studies,the new features in this paper are :to control for the impact on stock price of dividend policy that is issued with audit opinion at the same time;to seperate samples by each year and type of audit opinion;set the normal study windows and abnormal study windows.

与以前的研究工作相比，本文的研究特色为：考虑剔除与审计意见一同发布的股利分配预案对股价的影响；对研究样本数据进行分年度、分审计意见类型研究；采用常规研究窗口和非常规研究窗口相结合的方法。

Demonstrating the relation between audit evidence and audit proposition is not a purely formulized and logical one.

本文所构建的审计证据理论框架还需进一步的完善与发展，甚至还要经受来自经验研究和审计实务的&拷问&。

A fragment audit model based on role was proposed to solve the problem that the network intrusion carried out by the policy of fragment reassembles according to the character is different in different OS leads to the decrease of the discernment of security audit systems.

提出了一种基于角色的分片审计模型，以解决因利用各个操作系统分片重组策略不同的特点进行网络渗透而导致安全审计系统识别能力降低的问题。

The Audit committee scrutinizes the nature and extent of any non-audit work undertaken by the Company's auditors.

审计委员会仔细审阅公司核数师所作的非审计工作的性质及范畴。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。