审计

This paper analyzes the reasons why there has been the professional fraud of CPA and points out that the reason basically includes non-independent CPA audit , low cost of audit incredibility, difficulties of charging on fraudulent audit, minor punishment of audit violation and the debase environment of audit.

我国目前注册会计师审计舞弊的原因是：注册会计师独立审计不独立，审计失信成本低，审计舞弊起诉难，审计违规处罚轻，审计环境污染重。

Thirdly, on the base of the prevailing trend of the international internal audit, the thesis mainly makes analyse and research on some aspects which need to be innovated with instancy of the internal audit in the nongovernmental corporation such as strategic audit, risk leading audit and marketing internal audit to help to evoke creative sense of nongovernmental enterprises.

3根据国际内部审计发展的最新趋势，分析研究了我国民营企业内部审计急需创新的几个方面：战略审计、风险导向审计和营销审计等，希望能对促进民营企业内部审计的创新意识产生作用

De minimus exception: Preapproval is not required for non-auditing services if:(1) the aggregate dollar value of such services does not exceed five percent of the total revenues paid by the issuer to the auditor during the fiscal year in which the nonaudit services are provided;(2) such services were not recognized by the issuer at the time of the engagement to be non-audit services; and (3) such services are promptly brought to the attention of and approved by the audit committee prior to the completion of the audit.

最低例外条件：对于非审计服务，可以不需要预准，如果：（1）上市公司支付给该审计师的非审计服务报酬不超过被审计会计年度总收入的5%；（2）在提供服务时，上市公司并为意识到该服务是非审计服务；并且（3）此类服务很快被提交审计委员会，并在审计工作结束之前完成。

The internal audit function also developed from bypast initial financial audit,the management audit develop to the modern management audit and even now the risk guide audit.

随着生产力的发展，经营活动对内部审计的要求在不断变化，内部审计职能也由最初的财务审计、经营审计发展到管理审计，直至现在的风险导向审计。

Accounting firms in our country also needs to adjust the auditing objective according to the public 's requirement and the changes of auditing environment and put the new auditing model into use to raise auditing efficiency and CPA 's ability to discover the management fraud in order to lower auditing risk and exert CPA 's foreboded role in ensuring the sustainable healthy operation and development of securities market and furthermore exist and develop under the shock of the foreign accounting firms .

我国的会计师事务所也需要根据社会公众的需求和审计环境的变化，调整审计目标，运用先进的审计模式来提高审计效率，提高注册会计师发现管理层舞弊的能力，降低审计风险，更加有效地发挥注册会计师维护证券市场有序运行的作用，确保证券市场持续健康发展，并在外资会计师事务所的冲击下生存和发展，因此，有必要借鉴和应用国际先进的现代风险导向审计模式。

But also is facing some thornier question in the movement,like network audit scope too small, lacks the high quality the auditpersonnel, the software system function are few, the network auditdivulges a secret the event sometimes has and so on, investigates itsreason mainly is the financial network system and the auditingdepartment network construction development is not balanced; Thenetwork audit security waits for strengthens; The high quality auditpersonnel seriously lacks; Lacks outstanding network audit softwareand so on.

但在运行中也面临着一些较为棘手的问题，如网络审计的范围太小，缺乏高素质的审计人员，软件系统功能少，网络审计泄密事件时有发生等，究其原因主要是财务网络体系及审计部门网络化建设发展不平衡；网络审计的安全性有待加强；高素质的审计人员严重缺乏；缺乏优秀的网络审计软件等等。

This paper firstly reviews the evolution of American going-concern auditing opinion, so we can know the essence of this kind of auditing opinion. Secondly, on the base of analysing the conditions of going-concern of Chinese enterprises and a typical case, we draw our conclusion that chinses capital market urgently demands going-concern auditing opinion.Finally, this paper focuses on financial characteristic of company and the characteristic of going-concern auditing opinion, the market response to going-concern auditing opinion, the value relevance as well as the determinants of auditor reporting going-concern auditing opinion.

本文首先以美国为例，回顾了持续经营不确定性审计意见(going-concern opinion，以下简称为GCO)的发展沿革，籍此认识持续经营不确定性审计意见的本质内涵；其次，在对我国企业尤其是上市公司的持续经营问题进行分析的基础上，通过典型案例的剖析得出我国资本市场对持续经营不确定性审计意见存在较强烈需求的结论；最后，针对我国证券市场持续经营不确定性审计意见的市场反应、价值关联性及被出具持续经营不确定性审计意见公司的财务特征、审计师出具持续经营不确定性审计意见的影响因素进行了实证分析。

Major responsibilities 1, Keep and raise our high quality management system according to ISO 9001, ISO 14001. 2, Establish efficient standards and procedures on quality assurance for supplier management and for own production (incoming inspection, outgoing inspection).3, Agree and establish suitable communication procedures with our customers to get fast feedback on all quality problems.4, Analyze complains and initiate related improvements including documentation.5, Do internal audits (quality system audit, product audit, process audit) from time to time; prepare for quality audits from third parties.6, Maintenance of existing quality inspection tools, planning for new tools.7, Make suggestions for new testing equipment depending on the middle term development of the product range.8, Manage a team the company. 9, Participate in the annual supplier rating and improvement process together with purchase department and follow up the agreed measures of improvements; do quality audits at the suppliers locations, and improve our supplier quality.10, Check the quality cost, provide the management with professional quality reports.11, Carry out assignments allocated by the company.

工作职责1，按照ISO 9001、ISO 14001保持和改进公司的质量管理体系。2，为确保供应商和生产的质量建立高效的标准和程序。3，建立沟通程序，以便能从客户处获得所有关于质量问题的快速反馈。4，分析客户投诉，制定有关改进措施并记录跟踪。5，不时进行内部质量审计（质量体系审计、产品审计、过程审计），并配合第三方进行质量审计。6，维持现有质检手段，并规划新的质检手段。7，根据产品范围的中期发展规划就采购新的测试设备提出建议。8，管理质检团队。9，与采购部一起参加供应商年度评定和改进流程，跟踪双方同意的改进措施；在供应商场地进行质量审计，以改进供应商质量。10，核实质量成本；向管理层提交专业的质量报告。11，公司交办的其他事项。

This new model has reasonably sublated the traditional model which only pays attention to the risk assessment on the balance of accounts and the transaction, but has attached importance to the operating risk of client at macroscopic range, finding a variety of signs that propagated management fraud from headstream, so as to spot significant mistakes in financial statement effectively.

当时的国际&五大&会计师事务所和学者，都认识到了传统审计模式的缺陷，研究发展了一种新的审计模式——现代风险导向审计，它合理地扬弃了传统审计模式仅注重对账户余额和交易层次风险评估的缺陷，注重从宏观层面上审视被审计客户的经营风险，从源头上找寻滋生会计舞弊的种种迹象，以有效地识别被审计客户财务报表中的重大错报问题。

This also meant our country interior audit theory and the solid service research step the new stair.

我国现行的内部审计准则只要求对内部控制进行评价和监督，没有要求内部审计涉足公司治理领域，没有对组织的风险管理活动进行评估与改善。2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。，这也意味着我国内部审计理论及实务研究迈上了新台阶。

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％。