审计

Hence, some systems should be adjusted to control the distorted accounting information, including the adjustment of resources allocation system, market control system and audit quality assurance system.

上市公司会计信息失真的特征表现为利润操纵，而形成这种失真的主要原因是上市制度、配股制度、摘牌制度及审计制度等方面的制度缺陷，因此治理上市公司会计信息失真应主要进行制度调整，包括资源配置制度的调整、市场监管制度的加强及审计质量保障制度的健全。

The existence of generally accepted auditing standards is evidence that the accounting profession is very concerned with maintaining a uniformly high quality of audit work by all independent public accountants.

公认审计准则的制订，说明会计职业界非常关注全体独立公共会计师的审计工作是否始终保持较高的质量水平。

Independent audit ; quasi—government control ; demand for independent audit control ; supply of independent audit service

独立审计；准政府监管模式；审计需求；审计供给

He said: '…the APB believes it can most effectively influence international decisions on the auditor's report by moving to implement a concise auditor's report and commencing research to better understand what can realistically be done to make auditor's reports more informative.

Richard Fleck 说：& APB 相信对 ISA 700进行修订能最为有效地影响在审计报告方面的国际决策，通过动议简化审计报告、着手研究以便更好地理解哪些是切实可行的，从而使得审计报告更具信息含量。&

Internal auditing is pat of the auditing restraint system, dir latter being a sub-system of company management.

内部审计是审计约束机制的一部分，而审计约束机制又是公司治理结构的一个子系统。

With the establishment and perfect of the market economy , the military environments change greatly and some disfigurements in the state and army auditing system are discovered .

我国国家审计体制和军队审计体制诞生于计划经济体制的背景之下，论述了随着市场经济体制的建立与完善，军事经济环境发生了巨大的变化，国家和军队审计体制暴露出一些缺陷。

At the last,this paper gives a norm q that can suggest the level of auditing independence.This paper analysis the factors those affect the auditing independence economically.When the cost is constant,there is a negative relationship between the auditing independence and the accounting firm's capital stock paidup, and the auditing independe...

对影响审计独立性的因素从经济学的角度进行了剖析，在假定成本不变的条件下，得出了审计独立性与被审单位的规模成反比；假定收入不变的条件下，得出了审计独立性与会计师事务所注册资本金成正比，同样条件下合伙制事务所比有限责任公司制事务所独立性强的结论。

With the popularity of accountancy information system in enterprises, security audit of electronic accountancy data is of growing importance in that it provides correctness, equity and security of accountancy data by effective means and programs according to the rule of computer auditing.

随着会计信息系统在企业中的不断普及，对由此产生的电子财会数据的安全性审计，即根据计算机审计准则，通过各种有效的方法和程序，对会计信息系统提供的会计数据是否正确、公正和安全进行的审计。

The article constructs an analytical frame based on theory of transaction cost, discussing the influencing factors which determines the choice of internal audit mode: outsourcing or self-owned. It gets the conclusion that, there are three reasons why more enterprises choose to outsource internal audit: the continual reduction of assets specialization of internal audit, the great decl...

本文构建了一个基于交易费用理论的分析框架，对企业内部审计选择外包模式还是自有模式的影响因素进行了探讨，认为内部审计的资产专用性不断降低，内部审计的市场交易成本大幅下降，内审外包在成本收益比较中日益占据优势地位，是更多的企业选择将内审外包出去的原因。

Correctly understanding the character of management function of interior audit is beneficial to acc...

正确认识内部审计管理职能的性质，有助于正确地定位内部审计，使内部审计的作用得以充分的发挥。

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。