审计

In the third chapter, I discuss the content of accounting information system auditing, breadthwise and lengthways, that is inside control's auditing and system development life cycle's auditing.

第3部分从横向和纵向两个方面论述了会计信息系统审计的内容，即内部控制的审计和系统开发生命周期的审计。

In the third chapter, I discuss the content of accounting information system auditing, breadthwise and lengthways, that is inside control's auditing and system development life cycle's auditing.

第三部分从横向和纵向两个方面论述了会计信息系统审计的内容，即内部控制的审计和系统开发生命周期的审计。

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。

The effect standard reflects the objectivity of judgment result in virtue of provable and defendable. The efficiency standard requires the input as low as possible accompanied by good judgment effect.

以审计职业判断的投入和产出为出发点，从效率和效果两个方面进行分析和研究，在综合考虑影响审计判断的各种因素的基础上，探讨不同因素对审计判断绩效的影响程度、性质和方向。

The information users urgently need the independable organization to assure them of the reliability of electronic data and information system.

这种需要促使新的审计业务即IS审计的产生。IS审计是一个获取并评价证据，以判断计算机系统是否能够保证资产的安全、数据的完整以及有效率地利用组织的资源并有效果地实现组织目标的过程。

However,due to the restrictiveness of many auditing environmental elements,a lot of system-functional deficits were remained during this period.As a result,the healthy development o...

但由于受诸多审计环境因素的制约，这一时期的审计人事管理仍存在着一些制度性的功能缺陷，从而限制了审计人事管理制度的健康发展。

Realizing that a licensee's reports on sublicensing revenue are only as good as the sublicensee's data, one expert says agreements should permit audits not only of direct licensees, but sublicensees as well.

考虑到技术出让者对再授权收入统计的确报告基本只是依赖再授让方的销售提成数据，一位专家提醒说，再转让协议应允许审计工作，，除了要让再转让方审计销售提成外，还要允许技术原始拥有者审计。

Unfortunately,most of existing network aduit softwares are deveoloped mainly concerning about the respect of the network intrusion and aduiting the network access event and often are uneffective.

但现有网络审计软件主要是从网络入侵角度考虑的，用来对网络访问事件进行审计，而专门针对内容的信息审计软件还很少，功能也不是很理想。

II.If, when the securities exchange decides to suspend, resume or terminate the listing, an auditing report is made by a certified accountant with explanatory notes such as unpreserved opinions, preserved opinions, negative opinions or refusal to express opinions for the accounting report (hereinafter uniformly referred to as "auditing report of unstandard and unpreserved opinions") in the regular report on which the above said decision is based, the securities exchange may organize an experts' committee to make an independent professional judgment on the major accounting treatment issues which are involved in and will affect the authenticity of profitability of the auditing report of non-standard and unpreserved opinions, and the securities exchange may make corresponding decisions on the basis of the opinions of the experts' committee.

二、证券交易所在作出暂停上市、恢复上市或终止上市决定时，如果所依据的定期报告中的财务会计报告被注册会计师出具带解释性说明段的无保留意见、保留意见、否定意见或拒绝表示意见的审计报告（以下统称&非标准无保留意见审计报告&）的，证券交易所可以组织专家委员会，对非标准无保留意见审计报告中所涉及的、影响盈利真实性的重大会计处理问题，作出独立的专业判断，证券交易所可以依据专家委员会的意见作出相应决定。

New science technique adduces new request to the financial responsibility audit at the appliance of the enterprise, especially in recent years a criticize stateowned enterprise responsible person to violate the rules occurrence, adduce new request to the financial responsibility audit more.

都反映出传统的国有企业经济责任审计已不能适应当今的时代发展，为此我们应在立足于现有的基础上推陈出新，本文主要对国有企业经济责任审计的发展以及其局限性进行分析，阐述进行国有企业经济责任审计的必要性及对策新思维。

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。