查询词典 internal auditing

Therefore, this paper begins with the analysis of normal auditing relation and explores the reason for the aberrance and its influence. On that basis, it tries to redefine auditing relation in pursuit of the radical...

为此本文从传统的审计关系入手，来分析审计关系变异的原因及其影响，并试图在此基础上对审计关系进行重新界定，以求其从根本上得到改善。

The various models of current accounting supervision to SOEs by the state sponsor include the accounting assignment system, the CFO assignment system, the expediter assignment or board of supervisors external assignment system, the financial inspector professional system, state auditing and auditing by CPAs etc.

虽然国家出资者对国有企业的会计监督与国家作为征税者对国有企业的会计监督都属于公司治理结构中利益相关者会计监督的组成部分，都属于微观经济监督，但是两者在监督的目的、监督的内容、监督的方式和监督的依据等方面都有所区别。

With the development of our economy, the function of auditing work is mare important, and the auditing quality is more and more essential too.

随着我国经济的发展，审计工作的地位越来越重要，对审计质量的要求也提到日程上来。

This paper applies Risk-based strategic-systems audit mode to build framework of enterprise materially misreport risk assessment. Advanced technology of computer auditing is used in diverse audit analysis procedure. In order to construct a scientific evaluating system, Case- Based Reasoning is also applied in this research to identify and estimate the risk factor more correctly in auditing. This system will achieve at debasement of audit risk by avoiding blind audit effectively, using audit resources reasonably and making pertinent audit program.

本文运用现代风险导向审计的理念，构建审计企业重大错报风险评估框架；先进的计算机审计技术应用于多样性的分析性复核中；基于案例的推理技术引入到审计风险评估研究中，建立一套科学的评估体系以便较为准确的识别、评估审计中的风险因素，以期达到有效避免盲目审计，合理分配审计资源，有针对性地执行审计程序，从而实现降低审计风险的目的。

Along with the development of auditing theoxy as well as the changes in audit environment, the importance and pervasiveness of judgement in auditing is recognized.

随着审计理论研究的日益深入，审计专业判断在审计工作中的重要性和普遍性越来越得到国内外研究者的广泛关注。

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。

All levels of finance, auditing, and other functional departments to strengthen the financial management and enforcement of financial discipline, strengthen auditing and supervision.

各级财政、审计等职能部门要加强财政管理，严肃财经纪律，强化审计监督。

Since the separation of tax auditing functions from the local tax administration, the book checking is the main tax auditing method for a long time in Zhangjiagang City, Jiangsu Province as well.

张家港市地方税务局从稽查职能外分以来，相当长的时间里，稽查方式也仍以查帐式稽查为主。

This paper mostly use normative method to study professional judgment, including basic theory of auditing professional judgment, professional judgment"s new characteristic and significance which based on the modern risk-based audit, the new auditing mode"s further request to professional judgment.

本文主要采用规范研究的方法，对注册会计师职业判断风险相关的含义及形成机制、职业判断风险的构成要素进行具体分析。最后在分析具体风险要素现状的基础上提出了如何防范或降低注册会计师职业判断风险的措施。

Because auditing quality is unobservable, we always measure the auditing quality from auditor independence and ability of professional competence.

由于审计质量具有不可观测性，人们一般从审计师的独立性及专业胜任能力两方面来考察审计质量的高低。

But this is impossible, as long as it is engaging in a market economy, there are risks in any operation.

但是，这是不可能的，只要是搞市场经济，是有风险的任何行动。

We're on the same wavelength.

我们是同道中人。