审计

Increasing managerial flexibility over budgets and staff does not mean abrogating central control: it means substituting a form of governance based on detailed external rules and individual transaction-based approvals with one based on strong external budget disciplines, monitoring, reporting and audit; and assurance through good systems of internal controls and internal audit.

增长的管理灵活性在预算和职员不意味废止的中央控制：它意味替代统治的形式根据详细的外在规则和各自的基于交易的认同与一个根据强的外在预算学科，监测，报告和审计；并且保证通过内部控制和内部审计好系统。

Besides the qualifications of accouters of hospital, the chief reason of disordered management over hospital income and expenses is the lack of knowledge of law and legal regulations among administrators and auditing staff.

根据有关审计信息显示，医疗系统财务收支违规事项以会计核算不规范居多，占审计违规违纪总金额的80%以上，其不规范主要体现为运用会计科目不准确，结果造成会计信息失真。

To be more specific, my job involves the administration of all types of financial statements and reports, preparation and analysis of budges that include the company's revenue, cost and expenses.

这是一家从事通讯产品技术服务的公司，总部是美国的上市公司**，在这里我主要负责整个公司的总帐处理及纳税申报，更主要的工作就是完成各种财务管理报表，对公司收入，成本，费用等的预算和分析，然后就是协助财务经理完成合并财务报表等事宜，每年年末配合各大审计所对公司的审计工作。

Considering the actual surroundings and the characteristics of internal audit in our country,the supervising and examining function,certificating and appraising function,controlling function,risk early-warned function and counseling function should be as the mostly functions of internal audit.

就我国目前的环境和我国内部审计的特点来看，监督检查职能、鉴证评价职能、控制职能、风险预警职能和咨询服务职能应该是内部审计的主要职能。

This understanding should be codified in the charters of the internal audit activity and audit committee.

这种理解应该在内部审计部门和审计委员会各自的章程中得到规定。

Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company" fraud by case studying ; Considering CPA"s special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPAs responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；鉴于注册会计师在防范和侦察会计舞弊时的特殊作用，本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因，并针对论文中发现和提出的问题，从审计的角度提出了减少管理舞弊的相关对策。

Differenced from the previous studies,the new features in this paper are :to control for the impact on stock price of dividend policy that is issued with audit opinion at the same time;to seperate samples by each year and type of audit opinion;set the normal study windows and abnormal study windows.

与以前的研究工作相比，本文的研究特色为：考虑剔除与审计意见一同发布的股利分配预案对股价的影响；对研究样本数据进行分年度、分审计意见类型研究；采用常规研究窗口和非常规研究窗口相结合的方法。

Digests of the financial statements and audit reports as audited by the accountant firm for the recent two years

最近2年的经会计师事务所审计的财务会计报告摘要和审计报告摘要

Demonstrating the relation between audit evidence and audit proposition is not a purely formulized and logical one.

本文所构建的审计证据理论框架还需进一步的完善与发展，甚至还要经受来自经验研究和审计实务的&拷问&。

Certified Public Accountantplays an unique role in the development of modern economy. But if for the reason of CPA's fault,the auditing report is not actual, which misguides investors to do a false decision and lead to money loss, what kind of legal liabilities will a CPA take?

注册会计师在现代经济中发挥着一种很独特的重要作用，但是如果由于会计师方面的原因，造成审计失败，那么由此对使用审计信息的第三人造成的经济损失，注册会计师及其事务所应当负有怎样性质的法律责任呢？

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。