查询词典 audit

The internal audit function also developed from bypast initial financial audit,the management audit develop to the modern management audit and even now the risk g...

我国的内部审计应跟进其最新发展，以便与目标相协调。

Through the game analysis based on the Audit Cahoot and contracts analysis based on the Knowledge Reciprocal Spillover, this thesis gets the summary that the relationship between non-audit services and audit quality depends on the combination of negative impact to audit independent and positive impact to the professional skills of auditors.

通过基于审计合谋的博弈分析和基于知识溢动效应的契约分析，本文得出非审计服务与审计质量的关系取决于非审计服务对审计独立性的负面影响与其对注册会计师专业技能的正面影响之间的对比关系。

Article 41-~Upon reverification by special organs or personnel of audit institutions, the audit reports submitted by audit teams shall be finalized through examination by audit institutions and handled in accordance with the following provisions

第四十一条审计组提出的审计报告，经审计机关专门机构或者人员复核后，由审计机关审定并按照以下规定办理

Based on the management review, the applicability of internal review and discovery of this audit and ensure the successiveness of audit, the audit group shall put forward the suggestion of the departments which need to be paid attention in next monitor auditsurveillance audit and key elements.

根据管理评审、内部评审的适宜性及本次审核发现，及确保审核的连续性，对下次监督审核的需关注的部门和要素、过程提出建议。

In allusion tothe flaw of the management mechanism and the seriously undeveloping of the audittools, we put forward a new principle for supervision and audit, including theintelligent detection, the whole distance supervision, intelligent audit, evidencesubsistence and subsidizing actually, based on the innovation of calculating tools andthe IT technique applications. We also put forward a countermeasure to perfect thesupervision and audit system, in order to fill up the blank of supervision and carry outthe audit idea.

本文以省级储备粮监管与稽核为背景，通过粮食实物监管、稽核问题与体系分析，总结了导致弊端的原因和机理，针对体制、机制瑕疵，以及监管和稽核工具的严重落后，以填补监管空白和落实实物稽核思路，提出了以计量工具创新和IT技术应用为基础的智能监测、全程监管、智能稽核、证据留底、据实补贴的全新监管和稽核理念，以及完善监管与稽核体系的对策方案。

The paper points out that there are five outstanding phenomenon and the cause in processing the present audit mechanism, such as "carrying out audit before the cadres leave their position", examine is not clear, legislation and standard formulation work is stagnant, unfix of audit plan effects the sequence of normal work., too many audit main body restrict the development of supervised affects etc.

指出和分析了此项审计机制目前在管理实践中存在诸如&先离后审&现象大量存在，审计不清，立法和规范制定工作滞后，审计计划的不确定性影响正常的工作秩序，审计主体多元化制约监督作用的发挥等五个突出问题及产生问题的原因。

Besides, this thesis uses the experience of internal audit development of western countries for reference, combing the changing situation of Chinese economy. And it prognosticates the developing direction of internal audit; that is, the audit field expands to the risk managing field, and develops the appreciation type of internal audit.

此外，本文借鉴了西方内部审计发展情况，结合中国经济形势的变化，预测了内部审计的发展方向，即，审计领域扩展到风险管理领域，发展增值型内部审计。

To find the factors which have the vital influence on CAP's Audit Opinion Behavior, to verify further the reliability of the model concerning CAP's Audit Opinion Behavior which derived from a normative analysis, to make a systematic explanation about CAP's Audit Opinion Behavior in China, and probing a behavior model which has a powerful predictability, the paper explores CAP's Audit Opinion Behavior by means of lens study which are non-participative experimental method.

内容摘要：探讨影响注册会计师审计意见行为的决定性因素，特别是在研究中运用透镜研究等非介入性实验方法，进一步验证规范分析发现的注册会计师审计意见行为动机―行为模式的可靠性，并对我国注册会计师审计意见行为做出系统解释，探讨具有预测力的行为―动机模式，得到了较为可靠的研究结论和新的发现。

Audit committee establishment in our country is voluntary now. The establishment of audit committee in the listed company may make the quality of the financial reporting better. However, the audit committee manages a low efficiency, we should transit the audit committee establishment from a voluntary stage to a compulsive one.

审计委员会的设立在我国属于自愿设立阶段，从设立动机看，上市公司设立审计委员会有提高财务报告质量的动机，但审计委员会的治理效率不高，为了提高其治理效率，我国应从自愿设立阶段向强制设立阶段过渡。

In the theme of studying the effectiveness of audit committee and its composition characteristics in China's listed companies, this paper analyzes the association between the financial distressed companies and "going-concern" audit opinion from the view that whether audit committee can support CPA to issue appropriate audit report.

本文以我国上市公司审计委员会制度有效性为主题，从其为外部审计独立性提供保证的角度，以财务困境公司被出具非标准审计意见的概率为切入点，对审计委员会制度的有效性进行了研究。

Lugalbanda was a god and shepherd king of Uruk where he was worshipped for over a thousand years.

Lugalbanda 是神和被崇拜了一千年多 Uruk古埃及喜克索王朝国王。

I am coming just now,' and went on perfuming himself with Hunut, then he came and sat.

我来只是现在，'歼灭战perfuming自己与胡努特，那麼，他来到和SAT 。