审计

An audit team leader may entrust a qualified auditor to act as the principal auditor, who shall perform his duties within the scope of the audit team leaders authorization, provided that the audit team leader shall bear liabilities for the results of the principal auditors performance of duties.

审计组组长可以委托有资格的审计人员担任主审，履行审计组组长授权范围内的职责，但审计组组长应当对主审履行职责的结果承担责任。

This article discusses the problems existing in the audit clientage, the CPA's firm itself and the social supervision. It also points out that the internal entrusting system should be established, the free engagement system should be changed, the style of the firm should be expanded, the continued education and professional moral education of the CPA should be enhanced and the charge standard should be set. The related statute and system about the social supervision should be emended and improved and the supervision to the audit operation quality should be enhanced in many ways.

通过理论归纳法，利用网络查寻和文献资料，可以对我国目前注册会计师审计中的审计委托关系、注册会计师事务所自身、社会监督环节存在问题进行探讨，并提出在内部建立委托制度和改变现行的自由聘任制度；扩大会计师事务所规模、加强注册会计师后续教育和职业道德教育及事务所内部质量控制建设、制定好审计收费标准；在社会监督方面提出修订和完善相关法规制度、采取多种方式加强对审计业务质量的监督。

Article 3 If the interested party directly brings an action against the accounting firm rather than lodges a lawsuit against the audited entity, the people's court shall inform it that it should litigate against the accounting firm and the audited concurrently. If it refuses to litigate against the audited entity, the people's court shall notify the audited entity to participate in the litigation as a codefendant.

第三条 利害关系人未对被审计单位提起诉讼而直接对会计师事务所提起诉讼的，人民法院应当告知其对会计师事务所和被审计单位一并提起诉讼；利害关系人拒不起诉被审计单位的，人民法院应当通知被审计单位作为共同被告参加诉讼。

However, modern audit is based on the sample audit and only concentrically audits a few of important accounting accounts, which is different from the checkups of entire economic business as detailed audit.

但是，现代审计是以抽样审计为基础的审计，只是集中地审查少数重要的会计帐户，并不象详细审计那样对全部经济业务进行检查。

Relevant data indicates that there are an increasing number of listed companies that change their auditors in recent years. It includes not only normal change but also abnormal change for good audit opinions and tries to prettify their financial statements.

据有关资料显示，近年来我国上市公司变更审计机构的现象逐年增加，这其中既包括了正常的审计机构变更，也不乏通过变更审计机构购买审计意见、粉饰财务报表、掩盖虚假财务信息的情况，而上市公司的许多问题也就随着审计机构的变更掩藏下来。

Thus, the viewpoints are put up that government auditing originates from power division, the exertion of the function is a kind of independent economic supervision and the restrictiveness of the public power.

本文从目前理论界对审计和审计职能的阐释，结合相关的理论如权力制约观、审计关系理论、行为学理论、公共管理理论等来探讨，认为国家审计形成于&国家分权&，国家审计职能的发挥是一种独立经济监督和对公共权力的制约。

In the process of writing,on the principle of reasonable,well-documented and well-knowing,the author provides its service goals and tries to further defined its special functions for amplifying the company"s management systems and operating mechanisms. The author also ports out the anything of the operating responsibly of the supreme administer should belong to the external auditing. The pattern of internal auditing should be choused or built on the basis of the actual situation. It can"t copy the actions of the foreign countries me chaniclly. The selective patterns for the different kinds of enterprises are introduced as well.

从国有企业扩大经营规模后内部控制，内部管理现实需要的立场出发，提出企业内部审计内向服务目标，试图明确，内部审计对企业机制健全和企业健康营运维护的特殊作用；特别指出对国有企业最高管理当局经武汉理工大学硕士学位论文营责任的审计应归之于外部审计；企业内部审计模式的选择与建立，不可生搬硬套国外作法，需要根据实际情况或是参考改造，或是摸索新建，并介绍了不同类型可供企业参考。

As subject of environmental auditing, governmental auditing body, internal auditing apparatus and folk auditing organization should play an important role in environmental auditi...

作为环境审计的主体，政府审计机关、内部审计机构和民间审计组织理均在环境审计中扮演重要角色。

Even though, many domestic accounting firms still lie in handworked auditing which can not test computerized accounting data effectively. Furthurmore, the methods and tools of traditional auditing will lead to low efficiency, high cost and high risk. All these could not match the need of computerized accounting data.

手工审计无法对电子账进行有效的测试，且传统的审计方法和审计工具效率低，成本大，风险高，无法适应会计数据电子化的需要，因此迫切需要能适应现代审计的要求的通用计算机辅助审计软件系统。

Internal audit is a component of modern business system Over the past ten years,the internal audit has formed and perfected With knowledge of internal audit deepen,its organs and ranks as well as its domain have be enlarged Besides, audit's legalizing,systemazing,regulizing and its theoretical study have made great prograss Looking forword ,it is expected that the level of understanding internal audit and the demand for more qualified internal auditors will be increased;internal audit will put it...

展望未来，可以预计，人们对内审的认识将不断提高，对内审人员的素质要求也越来越高；内审将把主要目标放在经济资源利用和开发的有效性上；在监督、评价、鉴证三职能中评价职能将成为主要职能；内审将以经营审计、管理审计、人力资源审计、社会责任审计、环境审计为主要内容；内审理论也将得到较大发展。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。