审计

Therefore, this paper begins with the analysis of normal auditing relation and explores the reason for the aberrance and its influence. On that basis, it tries to redefine auditing relation in pursuit of the radical...

为此本文从传统的审计关系入手，来分析审计关系变异的原因及其影响，并试图在此基础上对审计关系进行重新界定，以求其从根本上得到改善。

This article in to the internal audit theory elaboration foundation in, emphatically implemented the actual problem to Our country Enterprise which internal audit the social present situation and faced to carry on the analysis, and how on did well internal audit work to propose some advisory opinion.

本文在对内部审计理论阐述的基础上，着重对我国企业实施内部审计的社会现状及所面临的实际问题进行了分析，并就如何搞好内部审计工作提出了一些参考意见。

The paper points out that there are five outstanding phenomenon and the cause in processing the present audit mechanism, such as "carrying out audit before the cadres leave their position", examine is not clear, legislation and standard formulation work is stagnant, unfix of audit plan effects the sequence of normal work., too many audit main body restrict the development of supervised affects etc.

指出和分析了此项审计机制目前在管理实践中存在诸如&先离后审&现象大量存在，审计不清，立法和规范制定工作滞后，审计计划的不确定性影响正常的工作秩序，审计主体多元化制约监督作用的发挥等五个突出问题及产生问题的原因。

Internal-auditing, which plays an important part in enterprise administering and unmasking financial affairs, as an important component of enterprise built-in control system, should be further valued besides strengthening and perfecting enterprise administer structure and built-in control system.

在加强和完善公司治理结构与内部控制制度的同时，应更加重视内部审计工作。内部审计作为内部控制的重要组成部分，在公司治理和揭露财务造假中扮演着十分重要的角色，可以说内部审计机构的&独立性&、内部审计人员的素质正面临着前所未有的挑战。

Under today's definition of the attest function, the auditor is responsible only for opining objectively on the board's and management's periodic reports to stakeholders, based on established standards and rules for such reports (such as generally accepted accounting principles).

在目前审计的职能被定义为鉴证的情况下，审计只负责针对董事会和管理层的定期报告向股东提供客观的审计意见，审计意见建立的基础是这些报告是否遵循了确定的标准和规则。

Besides, this thesis uses the experience of internal audit development of western countries for reference, combing the changing situation of Chinese economy. And it prognosticates the developing direction of internal audit; that is, the audit field expands to the risk managing field, and develops the appreciation type of internal audit.

此外，本文借鉴了西方内部审计发展情况，结合中国经济形势的变化，预测了内部审计的发展方向，即，审计领域扩展到风险管理领域，发展增值型内部审计。

In the theme of studying the effectiveness of audit committee and its composition characteristics in China's listed companies, this paper analyzes the association between the financial distressed companies and "going-concern" audit opinion from the view that whether audit committee can support CPA to issue appropriate audit report.

本文以我国上市公司审计委员会制度有效性为主题，从其为外部审计独立性提供保证的角度，以财务困境公司被出具非标准审计意见的概率为切入点，对审计委员会制度的有效性进行了研究。

The risk meeds to be reduced by following appropriate auditing procedure.

其次论述了审计重大性水平对审计风险的影响作用，提出注册会计师必须通过执行有关审计程序来降低审计风险。

And then it is pointed out that the standard for judging auditing materiality affects the auditing risk. The risk meeds to be reduced by following appropriate auditing procedure.

其次论述了审计重大性水平对审计风险的影响作用，提出注册会计师必须通过执行有关审计程序来降低审计风险。

To enhance the quality of audits of group financial statements, the International Auditing and Assurance Standards Board has issued a re-exposure draft of the proposed International Standard on Auditing 600, The Audit of Group Financial Statements .

为了提高集团财务报表审计的质量，国际审计与鉴证准则理事会发布了国际审计准则600号－《集团财务报表审计》的二次征求意见稿。

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。