审计

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。

We must adhere to the principles of independence,authoritativeness anti systematism of the auditorial organizations,and and attach great importance to the selection and assignment of auditors in health service.

卫生部门建立审计机构，除应坚持独立性、权威性、系统性的原则外，还必须高度重视卫生审计人员的选配。

For the differences between stockholders and creditors, unified rules about accounting information disclosure should be enacted by government. In the end, audit committee and external audit should be established to inspect the manager's selection and compliancy of these rules.

由于股东与债权人等不同的利益主体对会计信息存在不同的需求，必须借助于政府的暴力比较优势制定统一的会计信息披露规则，同时引入外部审计与审计委员会制度，监控经营者对统一规则的选择与遵循，以保证信息披露质量。

With the reference to the theories and practices of both home and abroad, I make a study and research of relevant information and provide my own opinions, expecting to contribute to the research of conducing performance auditing in the construction of the public utilities in the socialist new countryside.

笔者结合国内国外绩效审计理论及实践，研究和整理资料，提出建议，期望对我国新农村公共设施建设的绩效审计研究有些许帮助。

This measure has very important meaning for in creasing the quality of economic responsibility andit and decreasing audit risk.

这对提高经济责任审计质量，降低其审计风险具有非常重要的指导意义。

So how to develop the external auditing to adapt to and satisfy the request of the new age is a very important issue with which the auditing literature and practice are fronted.

在这样的时代背景下，民间审计该如何发展完善以适应和满足方方面面的需要，是我国审计理论和实务界面临的重大课题。

The abnormal relationship of checking demand is caused by immutual share market and imperfect administrating system in companies.

本文从制度层面、市场层面、政府管理层面和独立审计者层面分析了影响CPA审计独立性的原因。

It is a kind of technical intermediary servive routine, but some people wait for audit of it and financial examination, state, society audit notional interblend confuse, brought inconvenience to the job.

它是一种技术性的中介服务工作，但有些人把它与财务检查、国家审计、社会审计等概念相混淆，给工作带来了不便。

Protiviti Associate Director Robert Linder says he is seeing "a major need for internal auditors" in the Boston area. Internal audit is stepping up to fill the need created by new legislation. In times past, internal audit was viewed as positive in some organizations and negative in others.

Protiviti 公司的一位副总经理 Robert Linder说他也看到在波士顿地区&对于内部审计师的大量需求&，内部审计一步步的通过有关法律产生的，在过去，内部审计在一些组织被看作有积极作用而在其他一些组织就被看作有负作用。

Technical Assistance The AICPA Technical Accounting and Audit Hotline provides free nonauthoritative technical assistance to AICPA members regarding accounting and financial reporting, auditing, attestation, review, compilation, and quality control matters.

技术援助的会计和审计执业的技术提供免费热线nonauthoritative成员提供技术援助，以对会计师的会计和财务报告、审计、考核、审查、汇编、质量控制问题。

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。