审计

Fifthly, the management of auditing record files and the system performance is discussed.

第五，探讨了审计文件的处理和审计对系统性能的影响。

End in this part, discusses the comprehensive evaluation of the audit risk and the formulating of audit plan.

在本部分的最后，讨论了审计风险的综合评价和审计计划的制定。

With the development of the economy and the fortified supervision on the economic activities, government audit is becoming more and more important.

随着经济的发展和经济活动监督的加强，国家审计正发挥着越来越重要的作用，与此同时，国家审计的责任和风险问题也显得越来越突出。

As an important method to improve efficiency and quality of audit,computer audit arose general recognition.

计算机审计作为一种提高审计效率和质量的重要方法，其应用的范围越来越广泛，并得到普遍重视。

An audit work report shall give emphasis to the audit of budget implementation.

审计工作报告应当重点报告对预算执行的审计情况。

As computerized accounting system data processing excessive centralization of data processing and computer software, hardware overly dependent, therefore, traditional financial audits in the new conditions it is very inappropriate on the need for change, and improved this paper to electronic accounting of the impact on the audit point of view.

由于会计电算化系统数据处理的过度集中，数据处理对计算机软、硬件过分依赖，因此，传统的财务审计在新的条件下就显得很不适应，必须进行改变、补充和完善，本文拟就电算化会计对审计的影响谈点的看法。

As computerized accounting system data processing excessive centralization of data processing and computer software, hardware overly dependent, therefore, traditional financial audits in the new conditions it is very inappropriate on the need for change, and improved this paper to electronic accounting of the impact on the

由于会计电算化系统数据处理的过度集中，数据处理对计算机软、硬件过分依赖，因此，传统的财务审计在新的条件下就显得很不适应，必须进行改变、补充和完善，本文拟就电算化会计对审计的影响谈点的看法。

Along with the increasing understandability of the function of internal audit, the important role which internal audit plays in participating in the control and management of all kinds of organization is generally accepted.

随着人们对内部审计职能和作用认识的不断深入，内部审计在参与内部控制和管理中的关键作用得到人们普遍承认。

Social economic complexity and life indetermination increased difficulty of audit which correspondingly produced certain audit risks.

社会经济生活的复杂性和不确定性增加了审计的难度，相应产生了一定的审计风险。

The internal control refers to the organization in order to enhancethe management efficiency and full effectively obtains and uses eachkind of resources, achieved decides management goal, but inorganization interior implementation each kind of restriction andadjustment organization, plan, method and procedure.

A、总经理或相应企业负责人 B、公司的董事会或者相应机构 C、公司的监事会或者相应机构 D、企业内部审计机构或人员 84、除财政部门外，审计、税务、、证券监管及保险监管等部门依照有关法律、行政法规规定的职责和权限可以对有关单位的会计资料实施监督。

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。