审计

US audit regulators raised concerns with Price Waterhouse, an affiliate of PwC, about its audit of Satyam after they visited the firm last spring, it emerged yesterday.

昨日透露的情况显示，美国审计监管机构在去年春季访问普华后，曾就普华对Satyam的审计表示了担心。

The whistle-blowing program should be administered by internal audit or an independent third party with oversight from the audit committee, and its existence should be widely communicated across the organization.

该告发程序应当由内部审计或一个独立的第三方监督，由审计委员会，它的存在应广泛沟通，在整个组织内。

With the development of our economy,the function of auditing work is more and more important,and the auditing quality is more and more essential ,too.

随着我国经济的发展，审计工作的地位越来越重要，对审计质量的要求也提到日程上来。

We should refresh our audit approach and make sure that we use this as a guide and document this in our working papers.

我们应该重温审计方法，确保将这一概念作为审计工作指引，并将之体现在我们的工作底稿中。

With the development of computer technology, the audit working papers have new forms. The electronic development of management information puts forward new requirements on the techniques and methods of audit working papers.

审计工作底稿会随着电子计算机技术的发展而趋向于新的表现形态，管理信息电子化的发展也对审计工作底稿的技术方法提出了新的要求。

The results of these two methods accordantly indicate that the stock market of china can identify different audit qualities, and different audit opinions can lead to the different market reactions.

本文中两种方法的实证结果一致，初步证明中国证券市场可以识别审计质量的高低，作为研究副产品得出审计意见也可以引起市场反应。

It is a appraisable quota system and a comprehensive appraisable model as well.

开展党政领导干部经济责任审计，是党中央国务院在政府机构改革后赋予审计机关的一项崭新的工作，是加强

Audit of economic responsibility of leading cadres ; theoretic thinking ; appraisable quota system ; appraisment model

党政领导干部经济责任审计，是具有中国特色的特殊监督活动，是在权力监督论、监督系统论指导下与经济责任相联系的一种审计形式。

Internal control attestation should exist independently and keep in step with other attestative business, instead of being a step of audit procedure. Only to do so could make the market economy normally operates and separate audit adapt to the development of the society.

市场经济要想正常运作，独立审计要想适应社会的发展，内部控制鉴证就不能再只作为审计程序的一个步骤，而是应该独立存在，与其他鉴证业务并驾齐驱。

At present stage, the government must improve the corresponding legal laws and regulations, and enlarge the dynamics of inspection. The judicial department must enlarge the criminal punishment, and improve the consummation civil liability compensation system; Auditors should unceasing enhance their own occupational tutelage; the public should earnestly study the related and auditoria knowledge, strengthen the understanding of the auditor's profession.

现阶段，政府必须健全相应的法律法规，加大监督检查的力度；司法部门要加大刑事处罚，完善民事责任赔偿制度；注册会计师应不断的提高自己的职业修养；社会公众应认真学习有关的审计知识，加强对审计行业的了解；各方共同努力使注册会计师行业稳定发展。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。