审计

Article 8 In transfer of shares subscribed by the shareholders conditions set in the previous article must be satisfied. Transfer of shares purchased by the promotors can only be made at least three years after the company's registration and the transactions shall be approved by the departments which approved the company's establishment.

以募集方式设立的公司，除应符合前款条件外，其中至少有一个发起人还应有募集股份前3年连续盈利的记录，该发起人为中国股东时，应提供其近3年经过中国注册会计师审计的财务会计报告；该发起人为外国股东时，应提供该外国股东居所所在地注册会计师审计的财务报告。

The scene audit project preposed machine development mainly including two aspects: one is used to gather and read primitive database, another one is used to receive primitive data and transformed them into data which need by the scene audit engineering.

现场审计工程前置机开发主要包括前端采集、读取原始数据库和后端接收、处理原始数据并整理转换成现成审计工程系统所需数据两个方面。

The outside pressure is an auxiliary element for the origination of internal audit of enterprises.

外部压力是企业内部审计的催生剂。我国绝大多数现代企业的内部审计，其外部催生的痕迹则更加明显。

The affairs of deceitful financial reports in listed companies and audit failure in accounting firms took place continuously in recent years. Since auditing services has the special attribute as "quasi public product", it's necessary to look for a valid means to control the quality of audit and insure the benefits of the public and the whole market economy revolve effectively.

论文摘要近年来上市公司虚假财务报表事件以及会计师事务所审计失败的情况在国内外不断发生，由于审计服务具有&准公共产品&的特殊属性，社会有必要寻找一种有效的手段来控制其质量，以确保公众的社会利益和整个市场经济的有效运转。

Article thirty-third housing accumulation fund management center should be audited in accordance with the law department of audit and supervision.

第三十三条住房公积金管理中心应当依法接受审计部门的审计监督。

As a functional institution of self-control, self-supercision, self-restriction, self-coordination, the internal audit of the enterprises has been set up since 1983.Although it has an effect on promoting operation and management, there are some shortcomings.

企业内部审计作为自我控制、自我监督、自我协调的职能机构，从1983年成立以来，虽然在企业的经营管理方面取得了一定的成效，但是内部审计在我国起步较晚，在实际中仍然存在很多问题，影响其职能的发挥。

Notice disclosure, conscientiously implement the Beijing Organizing Committee of the CPC Central Committee and the State Council on "a clean Olympics, thrift Olympics" and to adhere to the "Green Olympics, Hi-tech Olympics and People's Olympics" concept, a relatively sound system of internal control, supervision and management of relatively strict control of capital expenditure to be better, the audit found no major violations of law and violations; Olympic venue construction progressing smoothly, all projects are built and put into use on schedule, the passing rate of 100 percent inspection, construction quality and no major accidents in production, Auditors found no major violations of law and violations

公告披露，北京奥组委认真落实党中央、国务院关于&廉洁办奥运、节俭办奥运&方针，坚持贯彻&绿色奥运、科技奥运、人文奥运&理念，各项内控制度比较健全，监督管理比较严格，资金支出得到较好控制，审计未发现重大违法违规问题；奥运场馆建设进展顺利，全部项目均按期建成并投入使用，验收合格率100%，工程建设中未发生重大质量和安全生产事故，审计未发现重大违法违规问题

Audit Notice disclosure, conscientiously implement the Beijing Organizing Committee of the CPC Central Committee and the State Council on "a clean Olympics, thrift Olympics" and to adhere to the "Green Olympics, Hi-tech Olympics and People's Olympics" concept, a relatively sound system of internal control, monitoring more stringent management, better control of capital expenditure, the audit found no major violations of law and violations; Olympic venue construction progressing smoothly, all projects are built and put into use on schedule, the passing rate of 100 percent inspection, engineering, construction, no significant production of quality and safety accident, the audit found no major violations of violations.

审计署公告披露，北京奥组委认真落实党中央、国务院关于&廉洁办奥运、节俭办奥运&方针，坚持贯彻&绿色奥运、科技奥运、人文奥运&理念，各项内控制度比较健全，监督管理比较严格，资金支出得到较好控制，审计未发现重大违法违规问题；奥运场馆建设进展顺利，全部项目均按期建成并投入使用，验收合格率100%，工程建设中未发生重大质量和安全生产事故，审计计未发现重大违法违规问题。

Others think the best solution is to help the second-tier accounting firms audit the big companies.

其他人认为最好的办法是让稍次一些的审计所去审计那些大公司。

Periodical/Nonscheduled inspection and auditing upon various processes of business operation, and submit proposals for their improvements

定期、不定期对各业务环节进行抽查和审计，并提出改善建议。-根据管理层要求对具体事项进行专项审计。-与外部审计师的沟通和协调。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。