查询词典 audit

De minimus exception: Preapproval is not required for non-auditing services if:(1) the aggregate dollar value of such services does not exceed five percent of the total revenues paid by the issuer to the auditor during the fiscal year in which the nonaudit services are provided;(2) such services were not recognized by the issuer at the time of the engagement to be non-audit services; and (3) such services are promptly brought to the attention of and approved by the audit committee prior to the completion of the audit.

最低例外条件：对于非审计服务，可以不需要预准，如果：（1）上市公司支付给该审计师的非审计服务报酬不超过被审计会计年度总收入的5%；（2）在提供服务时，上市公司并为意识到该服务是非审计服务；并且（3）此类服务很快被提交审计委员会，并在审计工作结束之前完成。

Based in Tianjin Accounting Office to study objects from the audit of the basic conditions, outlined the audit's basic theory, and on this basis, the audit of the current situation and existing problems, Tianjin SAB combination of the actual situation and put forward solutions.

本文以天津市审计局为研究对象，从审计调查的基本情况出发，概述了审计调查的基本理论，并以此为基础，对审计调查的现状和存在问题进行分析，结合天津市审计局的实际情况提出解决方案。

People should have a correct on audit risk, to strengthen the souse of audit risk and prevent from and control it actively and effectively, making audit carry out its function in maintaining the market economy order..

为此，人们应正确认识审计风险，增强审计风险意识，积极有效地预防和控制审计风险，使审计在维护市场经济秩序方面起到应有的作用。

It is a challenge and exploration for former audit patterns and thinking that risk management audit system is built in subsistent audit practice in NCL Company.

在现有的内部审计工作中建立风险管理审计体系，无疑是对原有审计模式和思维的一种挑战，也是在NCL公司内部审计实践中的探索。

Looked from the next development direction that, the internal audit development direction is further develops the audit the object, the deepened audit content, from pure looks up wrong prevents abuses to promotes and enhances the unit the internal management level transformation.

从今后的发展方向上看，内部审计的发展方向是进一步拓展审计的对象，深化审计的内容，从单纯的查错防弊向促进和提高单位的内部管理水平转变。

In present stage, performing management audit in our countrys security companies is suit for the demand of business transformation and internal audit transformation in open competitive environment. Along with the continuously extension in capital scale and business scope, the security companies in our country has more and more complicative organization structure and business system. Based on internal control and risk management, management audit can promote validly security companies implementing internal entrust management responsibility, can be advantageous to realize the capital extending and the value increasing.

现阶段我国证券公司开展管理审计是适应开放式竞争环境、业务转型和内部审计转型的需要，随着我国证券公司资本规模和业务范围的不断扩大，组织结构和业务体系日益复杂，基于内部控制和风险管理基础上的管理审计能有效促进证券公司内部受托管理责任的履行，有利于证券公司实现资本扩张和企业价值增值。

But also is facing some thornier question in the movement,like network audit scope too small, lacks the high quality the auditpersonnel, the software system function are few, the network auditdivulges a secret the event sometimes has and so on, investigates itsreason mainly is the financial network system and the auditingdepartment network construction development is not balanced; Thenetwork audit security waits for strengthens; The high quality auditpersonnel seriously lacks; Lacks outstanding network audit softwareand so on.

但在运行中也面临着一些较为棘手的问题，如网络审计的范围太小，缺乏高素质的审计人员，软件系统功能少，网络审计泄密事件时有发生等，究其原因主要是财务网络体系及审计部门网络化建设发展不平衡；网络审计的安全性有待加强；高素质的审计人员严重缺乏；缺乏优秀的网络审计软件等等。

Is present audit theoretical circle announce the research of risk for material misstatement have offered one new way of thinking, also audit work for registered accountant and the place of general affairs in reduce audit risk conscientiously have offered a new way.

重大错报风险是指被审计单位的财务报表在审计前存在影响报表使用者正常判断的因素的概率及其将造成的损失金额，分为会计报表层次的重大错报风险和认定层次的重大错报风险。

From the preparatory to the opening, the hotel is responsible for general ledger, accounts payable receivable, revenue audit, cost audit, credit accounts, such as audit and management of the business, in July 2006 trial, opening in September.

从筹备到开业，负责酒店总账、应收应付账、收入审核、成本稽核、信贷等账务业务审核及管理工作，2006年7月试业，9月开业。

An audit certificate will be issued with audit reports at the completion of each audit.

在每个稽查结束时，稽查证明与稽查报告一起发布，稽查证明表示进行了稽查，但不表示该研究符合管理当局的要求。

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 。