查询词典 audit

The current administrative national audit system is established on the above-stated basis,wherein Supreme Audit Agency being paral...

在此基础上改革现行的行政型国家审计体制，在中央一级设立与国务院、最高人民法院、最高人民检察院相平行的最高审计院，向全国人民代表大会负责并报告工作；在地方各级设立与地方各级政府、地方各级人民法院、地方各级人民检察院相平行的各级地方审计院，向地方各级人民代表大会负责并报告工作；地方各级审计院接受上一级审计院的业务领导。

In the process of establishing audit quality appraisal index system, this article decomposes it. According to the appraisal index system principle, it proposes audit quality synthesis appraisal index system of accounting firms by two levels and has determined the weight of each index using Analytic Hierarchy Process.

在构建审计质量评价指标体系的过程中，本文将会计师事务所审计质量进行层层分解，遵循评价指标体系的构建原则，提出了由一级指标和二级指标构成的会计师事务所审计质量综合评价指标体系，并利用层次分析法确定了各项指标的权重。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

The future development of the government audit must be centered on the aforesaid positioning of government audit to extend and expand.

政府审计的未来发展必须围绕政府审计的上述定位予以延伸和拓展。

If the audit or inspection reveals an underpay m ent that exceeds 5 per cent of the Fee due during the relevant period, Licensee shall rei m burse the Publisher for its reasonable costs associated with such audit or inspection.

如审核或检查发现被授权人少支付的费用超过在相关期限内应支付费用的5%，则被授权人应对出版人在审核或检查时产生的合理费用做出补偿。

We perform audit testing according to regulations of Audit Standards of China Certified Public Accountant.

我们按照中国注册会计师审计准则的规定执行了审计工作。

This article tries from analysis audit risk origin obtaining, proposes the guard and the circumvention audit risk countermeasure.

本文试从分析审计风险的成因入手，提出防范和规避审计风险的对策。

Economic liability audit, a significant part of internal audit, has remarkable pushing effects on promoting to establish and perfect market economic system, reforming cadres' supervision system, boosting leading cadres to be clean-fingered and diligent, preventing and punishing corruption from springhead, etc.

而经济责任审计作为内部审计的一项重要内容，在促进建立和健全市场经济体制、改革干部监管制度、促进领导干部廉洁勤政、从源头上预防和治理腐败等方面具有重要的推动作用。

The paper analyzes deficit and clientage link in audit and gives suggestions on how to regulate audit for listed companies.

文章分析了审计活动各个委托环节及其缺陷，并从该角度出发，给出了规制我国上市公司审计的几点建议。

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％。