审计

In the paper,I will mainly introduce the technology in the human resource management audits.

在这个过程中，审计的方法和技术直接影响到审计结果的准确性，因此主要介绍了人力资源审计计量技术：数据收集技术和数据分析技术。

In order to develop the function of internal auditing of increasing value and improving firm"s operation, the firm"s internal auditing department requires improving significantly the ability to adapt auditing environments variety, desiderates constructing flexible internal auditing system.

为更好发挥内部审计增加价值和改善公司运营的作用，公司内部审计部门需要大幅度提高应对环境变化的能力，亟需构建柔性的公司内部审计系统。

The hypothesis that maths is one of the basic theories of auditing is enunciated from the perspective of the theory of probability and numerical statistics on the emergence and development of sample auditing.

数学中的概率论和数理统计都是先于审计理论出现而且独立存在的两种理论，它们导致并促使抽样审计的形成与发展，是构成审计抽样理论的基础之一。

Struct audit_buffer *audit_log_startstruct audit_context *ctx, gfp_t gfp_mask,{ struct audit_buffer *ab = NULL;struct timespec t;unsigned int serial;int reserve;unsigned long timeout_start = jiffies;if (!audit_initializedreturn NULL

函数audit_filter_type将审计事件值与规则域的值比较，返回逻辑比较结果，即审计事件值符合规则域的定义，则表示不需要查看这个审计事件，返回值为1，否则为0。

When the auditor decides on a lower acceptable audit risk, it means that the auditor wants to be more certain that F/S are not materially misstated.

当审计人员接受较低的可以被接受的审计风险，代表审计人员对财务报表没有重大误述，要求较高的确定程度。

For example In project of a listed commercial company I was the project assistant and took part in all procedures including auditing in locate, preparing consolidated financial statement, write some parts of audit report, neatening working papers and filing.

进一步说，就是在项目中支持项目经理，例如在某商业上市公司中，我担任项目助理，参加了全部审计过程，包括现场审计、编制合并报表、撰写部分审计报告，整理工作底稿以及归档等。

On the basis of recollecting auditing risk model, this thesis will refers to the new model of auditing risk,the reason of the auditing risk and how to control it .

本文是在对审计风险模型进行回顾的基础上，对我国现行审计风险模型，审计风险形成的诸多原因，和应该采取的一些防范措施进行了综述。

The core of modern audit management is to strengthen auditing quality management,which includes dividing quality control method,key point quality control method,reexamining quality control method and self examining quality control method.

现代审计管理的核心是加强审计质量管理，加强审计质量管理的方法有分层质量控制法，关键点质量控制法，复查质量控制法，自查互查质量控制法。

A multi - agent corporate model including the firm owner , the manager and the auditor of the corporate is analyzed in the paper , the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor , and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree , punishment of auditor and the auditor risk .

论文采用所有者经理人审计师多代理人模型为基础进行分析，主要成果是：得出能够防止共谋和不努力工作的模型最优解集合；通过因素分析阐明审计师工作努力程度与所有者监控力度之间的直接关系，以及审计合约最优解的行为策略组合及其制定顺序；引申分析所有者监控力度与审计风险、审计师惩罚力度之间的关系；成功的将模型从单一期间扩展到多期间情况，并且将审计师声誉等非现金收入形式的效用影响加入到模型当中；通过分析审计实务中的所有者行为特征说明所有者对审计师工作实施监控的必要性，以及实现该监控所需的条件。

A multi-agent corporate model including the firm owner, the manager and the auditor of the corporate is analyzed in the paper, the conclusions are:⑴educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked;⑵clarifying the relationship between monitoring of the firm owner and working of the auditor, and illustrating the behavior combination of optimum solution;⑶further analyzing the relationship among monitoring degree, punishment of auditor and the auditor risk. Adapting the model from a single term to serial terms, and adding the non-monetary utility of auditor--- reputation into the model;⑷describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs.

论文采用所有者－经理人－审计师多代理人模型为基础进行分析，主要成果是：⑴得出能够防止共谋和不努力工作的模型最优解集合；⑵通过因素分析阐明审计师工作努力程度与所有者监控力度之间的直接关系，以及审计合约最优解的行为策略组合及其制定顺序；⑶引申分析所有者监控力度与审计风险、审计师惩罚力度之间的关系；成功的将模型从单一期间扩展到多期间情况，并且将审计师声誉等非现金收入形式的效用影响加入到模型当中；⑷通过分析审计实务中的所有者行为特征说明所有者对审计师工作实施监控的必要性，以及实现该监控所需的条件。

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％。