审计

The current administrative national audit system is established on the above-stated basis,wherein Supreme Audit Agency being paral...

在此基础上改革现行的行政型国家审计体制，在中央一级设立与国务院、最高人民法院、最高人民检察院相平行的最高审计院，向全国人民代表大会负责并报告工作；在地方各级设立与地方各级政府、地方各级人民法院、地方各级人民检察院相平行的各级地方审计院，向地方各级人民代表大会负责并报告工作；地方各级审计院接受上一级审计院的业务领导。

There is not an all-purpose computer program could have deal with the gathering of the audit computer data and the succedent computer aid processing and analysising , so some attentive issues in the whole system framework are probed into.

由于从审计数据的搜集整理到数据的处理分析过程中不会有通用的程序存在，因此探讨了一个完整的计算机辅助审计系统在系统结构上需要加以注意的一些问题，并提出应当根据不同类型的审计对象，建立起有关审计模型和专家经验系统，通过数据处理后与之进行匹配，发现可能存在的问题，这也是计算机辅助审计系统需要强化的地方。

Auditing the economic responsibility in a leader'S prefecture is to anthropomorphize to further and to improve the financial audit on income and expenses. Therefore, it is quite different in its written format and its financial risk, comparing with the financial au...

任期经济责任审计是人格化的财政财务收支审计，同时也是财政财务收支审计的深化和提高，因此其文书格式、审计风险都与财政财务收支审计大不相同。

The audit team leader shall bear liabilities for the failure to collect audit evidences for important matters to be audited or the insufficiency of the audit evidences to support the audit conclusion, which have caused serious consequences.

审计组组长应当对重要审计事项未收集审计证据或者审计证据不足以支持审计结论，造成严重后果的行为承担责任。

Studying on the outsourcing of internal audit in this article do not prepare to weaken or displace internal audit, but play a better self-disciplined and monitoring role in corporational monagement.

本文研究内部审计外部化，不是为了削弱或取代内部审计，而是通过内部审计与外部审计的结合，来更好的发挥内部审计在公司治理中的监督制约作用。

This article begins with a simple external makes internal audit in China, then summarizes the present situation of internal audit, introduces the advantages of internal audit exteriorization and internal audit externalizing problems should be paid attention to..

关于内部审计外部化的翻译问题补充：请不要用google的翻译直译。。。。本文首先对内部审计外部化做了简单的概述，然后对我国内部审计的现状进行了分析，介绍了内部审计外部化的优势以及我国内部审计外部化应该注意的问题。。

The enterprise economic benefit audit is the enterprise internal audit to affect the enterprise economic benefit of various economic review and appraisal of the activity, promote enterprise audit activities to improve the economic benefits of the internal audit work, is the key, is a high level of supervision, service means, it has both the intercommunity and audit has its universality, flexibility, comprehensive, constructive and tracking.

企业经济效益审计是企业内部审计对影响企业经济效益的各种经济活动进行审查和评价的审计活动，是促进企业经济效益的提高，是内部审计的工作重点，是一种高层次的监督、服务手段，它既有审计的共同性，又具有自身的广泛性、灵活性、综合性、建设性和跟踪性。

According to the Value Chain Theory,this paper gives a kind of means of performance audit on value-chain analysis after studying the existed primary difficulties ubout performance audit such as lack of metewand and comparable data.At the same time,this study has integrated the practice of some perform- ance audit program.By this way,the auditor investigates and analyses the value chain of performance audit program and its key points,and evaluates its validity and value increment,discloses relational problem...

本文针对当前绩效审计缺乏评价标准和可比数据、难以找到准确的切入点等问题，在价值链管理理论的启示下，结合绩效审计实践中的探索和思考，提出了一套基于价值链分析的绩效审计方法，即通过调查分析被审计项目的价值链及其关键价值点，进而对价值链的内外联系以及关键价值点上作业活动的有效性、增值性等进行绩效评估，发现问题，做出评价，提出审计增值建议。

Article 24 In case the assessment on audit risk has any alteration during the carrying out of auditing, the auditors shall reanalyze whether the audit risk is within the level determined by the preliminary auditing plan.

第二十四条审计执行期间审计风险的评估发生变化时，审计人员应当重新分析审计风险是否在最初审计方案确定的水平之内。

Through the game analysis based on the Audit Cahoot and contracts analysis based on the Knowledge Reciprocal Spillover, this thesis gets the summary that the relationship between non-audit services and audit quality depends on the combination of negative impact to audit independent and positive impact to the professional skills of auditors.

通过基于审计合谋的博弈分析和基于知识溢动效应的契约分析，本文得出非审计服务与审计质量的关系取决于非审计服务对审计独立性的负面影响与其对注册会计师专业技能的正面影响之间的对比关系。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。