审计

For example, the internal controller caused by the missing of owners is always instant. We always preconceive that independent directors of a company would be more trustable, and the financial reports audited by Big4 will be credible than audited by other CPA firms'.

人们通常认为设置了董事会独立性制度就会出现董事遵守"监管责任"，或者受审计质量"高"的国际"四大"所审计的公司的报表可靠性会高于国内会计师事务所审计的公司的。

Both theory and practice of traditional risk based audit, which based on the audit risk model and guided by the reductionist metal model, have inherent flaws.

由于基于审计风险模型，以简化主义认知模式为指导的传统风险导向审计在理论与实务上固有的缺陷，使得传统审计方法不能使审计师满足信息社会和知识经济的要求。

The essay reviews previous study on this topic and A-share listed firms that have periodically rotated auditors during the period form 2003 to 2005 will be selected as research sample. Basing on whether or not the listed firm changes the accounting firm, the sample will be classified into two group—internal auditor rotation group and external auditor group.

本文在回顾国内外重要文献的基础上，选取2003-2005年进行审计师定期轮换的A股上市公司作为研究样本，并将其按是否同时变更会计师事务所分为内部轮换和外部轮换两类，使用调整后的截面Jones模型估计的操纵性应计利润绝对值计量盈余质量，并将其作为审计质量的衡量指标，对定期轮换与审计质量之间的关系进行了实证检验以分析定期轮换制度的实施对审计质量的影响。

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。

Poultry companies will conduct audits semiannually using the criteria herein.One of the semiannual audits must be conducted by an approved outside auditor.

禽业公司应使用这些标准每半年进行一次审计，其中一次审计必须由外聘的有资格的审计机构进行。

Article 19 Where the auditors find in their audit that the selected samples are not suitable, they shall select substitutive samples for the audit.

第十九条审计人员实施审计时发现选取的样本不恰当，应当选择替代样本进行审计。

Whether to improve it, to substitute it to other standard, or need not testification standard all subject to theoretic and practical test; 3. Discussion about audit evidence combination is only a study based on ideal and simple conditions.

它不仅没有很好地整合审计中的重要性概念，同时，还需进一步加强审计证据量化方面的研究，以求得与实际更贴切、更实用的审计证据综合处理框架。

At the same time the exterior independent system which is isolated from enterprise and goverment as the third part strictly obeys the pricinple of accuracy and trustfulness.

而外部独立审计制度作为独立于政府和企业之外的第三方，恪守独立、客观、公正的原则，按照一定的标准、程序进行审计，从而保证了其所从事的审计工作具有准确性、可信性。

Article 58 The Company shall make clear distinguishes between audited financial information and unaudited one, and declare that it is responsible for the correctness of unaudited financial information.

第五十八条公司应于年度报告中严格区分经审计和未经审计的财务信息，并声明对所含未经审计的财务信息的正确性负责。

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。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。