审计

The audit conclusions and decisions of an audit office must be implemented by the units under audit and the relevant personnel.

审计机关作的审计结论和决定，被审计单位和有关人员必须执行。

To find the factors which have the vital influence on CAP's Audit Opinion Behavior, to verify further the reliability of the model concerning CAP's Audit Opinion Behavior which derived from a normative analysis, to make a systematic explanation about CAP's Audit Opinion Behavior in China, and probing a behavior model which has a powerful predictability, the paper explores CAP's Audit Opinion Behavior by means of lens study which are non-participative experimental method.

内容摘要：探讨影响注册会计师审计意见行为的决定性因素，特别是在研究中运用透镜研究等非介入性实验方法，进一步验证规范分析发现的注册会计师审计意见行为动机―行为模式的可靠性，并对我国注册会计师审计意见行为做出系统解释，探讨具有预测力的行为―动机模式，得到了较为可靠的研究结论和新的发现。

Audit committee establishment in our country is voluntary now. The establishment of audit committee in the listed company may make the quality of the financial reporting better. However, the audit committee manages a low efficiency, we should transit the audit committee establishment from a voluntary stage to a compulsive one.

审计委员会的设立在我国属于自愿设立阶段，从设立动机看，上市公司设立审计委员会有提高财务报告质量的动机，但审计委员会的治理效率不高，为了提高其治理效率，我国应从自愿设立阶段向强制设立阶段过渡。

Audit the litigation case that the work bring also at continuously on the increase, audit the risk become an international community accountancy day by day, audit scholar research of a hot issue.

审计工作所带来的诉讼案件也在不断增加中，审计风险日益成为世界各国会计、审计学者研究的一个热门话题。

Audit consigners localization method has nothing but two big kinds: First, the audit commission power is carried out by the company interior organization; Second,an appropriate organization outside the company is seeked to execute audit commission power.

审计委托人的定位方法可以分为两大类：第一，由公司内部机构执行审计委托权；第二，在公司外部寻找一个合适的机构执行审计委托权。

The financial audit of the our country emergences that audits the organization along with the nation but output, be close to 20 in the last years, the finance audit has obtained the bigger result.

我国的金融审计是随着国家审计机关的出现而产生的，近20年来，金融审计取得了较大成果。

The exploration of financial internal control system design Between mother and filiations of corporate group;2. This paper discribes the main points and characteristics of internal control audit, then analyses the impact on operator for risk management.

本文重点介绍了内控审计的内容与主要特点，并分析了其对运营企业风险管理现状的挑战，提出从建立信息审计框架和工具、配套流程建设两方面入手构建电信运营企业信息审计体系，逐步建立符合内控要求的风险管理长效机制。

Order AICPA products, including the authoritative AICPA Audit and Accounting Guide for employee benefit plan audits, the annual audit risk alert, disclosure checklists, self study and firm-based training courses, conferences, and other tools.

为执业产品，包括权威会计师审计和会计指南员工福利计划审计、年度审计风险警戒清单公布，自公司学习型的培训班、会议等工具。

It is stressed that cleaner production audit comprises of evaluation of production process,Identification of cleaner production opportunity and cleaner production scheme,which are combined organically into the main frame of Cleaner Production Audit for enterprises.

阐述了清洁生产的定义与内容，并结合我国的实际情况，解释了清洁生产的概念；指出了清洁生产与末端治理的区别，清洁生产与末端治理之间并非互不相容，而是长期并存的现实；对企业如何实施清洁生产审计工作提出了具体的看法和建议，着重论述了企业的清洁生产审计是由生产过程评价、清洁生产机会识别和清洁生产方案实施三个环节组成，它们的有机结合，形成了企业清洁生产审计的基本框架。

At the view of the common flows of the audit, there are some steps in it, just the ascertaining of the audit plan , the implementation of the audit plan , the making of the audit resultants and the error correctings. Actually , the audit usually circle the steps above, it is the audit cycle .

从审计工作的普遍流程来看，通常要经历前期计划的制定、中期具体的执行和后期结果的产生和整改等一系列的过程，在审计工作的实践中，审计工作往往重复着以上的行为，是一个周期性的工作行为。

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。