审计

The determination and affirmance of the audited person′s economic responsibilities is the theme and key of the audit of economic responsibilities.

界定、确认被审计人的经济责任是经济责任审计的主题和核心。

When you prepare audit, capital assessment, appraisal and tax authentication, we can not only do various identification reports but also give you appropriate consultation.you can get more professional and effective method without any dispute.

当您准备作审计、验资、评估、涉税鉴定之时，我们不但能为您做好审计、评估、涉税鉴定的各项鉴证报告，还能做好事前咨询，您能获得更专业，更有效的方法，事后无议。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decide

经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

The future development of the government audit must be centered on the aforesaid positioning of government audit to extend and expand.

政府审计的未来发展必须围绕政府审计的上述定位予以延伸和拓展。

Therefore, the arrangement by rule of supervisor board is efficient, while by that of national auditing organizations is low-efficient.

本文分析了建立审计委员会的重要意义，并认为审计委员会的基本任务就是帮助董事会在企业的会计政策、内部控制、财务报表实务等方面履行职责。

Audit risk is related to the execution of the certified public accountant and the development of accounting office.

审计风险关系到我国民间审计事业的生存与发展。

We perform audit testing according to regulations of Audit Standards of China Certified Public Accountant.

我们按照中国注册会计师审计准则的规定执行了审计工作。

The audit expectation disparity refers to the difference between the expectations of the public and the public views on the work of chartered accountant.

审计期望差距即指：社会对审计的期望和审计师实际业绩的公众看法之间的差距。

This article tries from analysis audit risk origin obtaining, proposes the guard and the circumvention audit risk countermeasure.

本文试从分析审计风险的成因入手，提出防范和规避审计风险的对策。

Economic liability audit, a significant part of internal audit, has remarkable pushing effects on promoting to establish and perfect market economic system, reforming cadres' supervision system, boosting leading cadres to be clean-fingered and diligent, preventing and punishing corruption from springhead, etc.

而经济责任审计作为内部审计的一项重要内容，在促进建立和健全市场经济体制、改革干部监管制度、促进领导干部廉洁勤政、从源头上预防和治理腐败等方面具有重要的推动作用。

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。