审计

Independent audit is a kind of governance mechanism to advance the allocation efficiency of the capital market resource and increase the social welfare. Higher auditor market performance can help to achieve to this objective, the audit quality is the core of the audit market performance, the audit quality is better, and the market performance is better.

注册会计师审计这一市场治理机制的存在，旨在提高资本市场资源的配置效率和增加社会福利，良好的审计市场绩效是实现这一目标的保证，而审计质量是审计市场绩效的核心，当整个审计市场的审计质量问题引起审计市场绩效低下之时，研究市场绩效具有一定的理论和现实意义。

Just about this letterpress analyze auditing risk from the definiens of auditing risk and the cause to be formed,and the different auditing model be used bring different auditing tisk.at last,on the basis of the influence factor of auditing risk and auditing model,letterpress bring forward the methods and measure on auditing risk .

本文正是基于此从审计风险的定义和形成原因入手来分析审计风险，以及由于审计模型应用的不同带来的审计风险也不同。最后根据影响审计风险的因素和审计模型来提出防范审计风险的方法和措施。

Because of the turbulence and uncertainty of environment and the augmentation of system disorderliness, the social auditing system flexibility is becoming an effective and important method to cope with auditing environments variety and the uncertainty of system, which can control and manage auditing risk, guarantee auditing quality and improve the efficiency of auditing decision-making. It is not only an internal characteristic of existing objectively in the behavior and activities of the individual of social auditing, but also a realistic tool to adapt auditing environment and manage auditing risk in CPA industry. It has an important theoretical referenced value and practical significance to explore the objective principles of social auditing system flexibility systemically and deeply.

因此，社会审计系统柔性作为一种应对审计环境的变化和处理系统不确定性、驾驭审计风险、确保审计质量及提高审计决策效率的有效的、重要的方法，它既是社会审计主体在其行为活动中的一种客观存在的内在特性，也是注册会计师行业适应审计环境、管理审计风险的一种现实工具；系统、深入地探究社会审计系统柔性的客观规律，具有十分重要的理论参考价值和现实意义。

Client dimensions, subsidiary money of number, receivable Zhang and goods in stock lieutenancy of the proportion in total assets, audit still is an influence the dependency that audit lieutenancy and audit charge lead the main factor; that audit charge leads explains, when carrying out audit professional work first, the auditor does not have phenomenon of audit convert into money not only, put possibly instead in marked audit excessive price.

客户规模、子公司个数、应收账款和存货在总资产中的比重、审计任期仍是影响审计费用率的主要因素；审计任期与审计费用率的相关性说明，审计师首次执行审计业务时不仅没有审计折价现象，反而可能存在显著的审计溢价。

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。

The building-up achievement effect audits , beneficial result audits the economic commitments leading a cadre if having suggested that the party and government is main in villages and towns in system, property register to put on record, economic commitments audits a data base , villages and towns sets up the system norm that audit neodoxy such as station , countryside property county tube , further perfect economic commitments audits , content , procedure and method appraise system as well as economic commitments is auditing; And face to face wade across the agriculture fund waits for a special fund , villages and towns handles in connection with the station to audit content having been in progress discussing investigation and discussion comparatively detailedly, to reach lifting auditing mass , improvement auditing operation directive rules, the party and government who pushes forward and perfects villages and towns leads economic commitments auditing system mainly , reinforce to villages and towns leading cadre authority restraint and supervise, promote Party' style of work and the building of a clean government from guarding against and combating corruption on the headstream.

如提出了在乡镇党政主要领导干部经济责任制度中建立绩效审计、效益审计、财产登记备案、经济责任审计数据库、乡镇设审计站、乡财县管等新观点，进一步完善了经济责任审计的制度规范、内容、程序和方法以及经济责任审计的评价体系；并对涉农资金等专项资金、乡镇有关站办的审计内容进行了较为详细的论述探讨，以达到提升审计质量，改进审计操作规程，推进和完善乡镇党政主要领导经济责任审计制度，加强对乡镇领导干部权力的制约和监督，从源头上防止和惩治腐败，促进党风廉政建设。

After making clear which assurance degree of audit evidence can and should attain, we can find that standards of testification should be exclusion of reasonable skepticism, it's a rational choice and has profound philosophy basis.

四、审计证据的组合审计过程是一个审计证据收集、评价与组合的过程，审计证据的收集与评价指向的是审计意见基础，审计证据的组合则是审计意见基础的直接基础。

First, simply introduce the audit charge from the economic angle and the audit charge composition two aspects; Next, describe the domestic and foreign present situation of audit charge; Once more, from the audited unit, the accounting firm, the government three angles analyze affecting our country ＇ s going on the market the company to the influence factor of audit the charge, and exhaustedly analyze each factor and the audit charge height positive and negative creational dependence, this is also the key of this article; Finally, the article proposes some corresponding proposals according to existence question of our country ＇ s audit fee.

首先，从经济学角度和审计收费的组成两方面简单介绍审计收费；其次，描述国内外审计收费的现状；再次，从被审计单位、会计师事务所、政府三个角度分析影响我国上市公司审计收费的影响因素，并剥析各个因素与审计收费高低的正负相关关系，这也是该文章的重点所在；最后，文章针对我国审计收费存在的问题，提出了一些相应的建议。

In this paper, we can understand and externalizing the internal audit in a certain extent can solve present internal auditors quality is low, the internal audit institutions, the internal audit function fause realistic problem, such as accounting market competition from external audit institutions to expand external audit institutions and organizations between internal audit organization, optimize the allocation of resources of audit, internal audit quality and efficiency..

通过本文我们可以了解，内部审计外部化可在一定程度上解决我国目前内部审计人员素质偏低，内部审计机构虚置，内审职能滞后等现实问题，使会计市场的竞争从外部审计机构之间扩展到外部审计机构与组织内部审计机构之间，实现审计资源的优化配置，提高内部审计质量和效率。。

This paper discusses the definition of computer auditing, and expounds the pressingness,the tentative idea and the feasibility study of computer auditing in shipbuilding enterprises. That computer auditing is composed of the general control auditing, application control auditing, system development auditing and application program auditing of the computerized information systems, the coincidence test of internal systems, as well as the substantiality test of data files.

通过对电算化审计概念的讨论，阐述了开展船舶行业电算化审计工作的迫切性，提出了船舶行业电算化审计的构想，它包括：电算化信息系统的一般控制审计、应用控制审计、开发审计和应用程序测试，以及内部系统的符合性测试和数据文件的实质性测试等，最后对开展电算化审计工作进行了可行性研究。

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％。