审计

According to the complexity of accounting information and the ponderance of disservice, earnings management of listed companies is a great problem for investors, supervisors and auditors in capital market.

由于会计信息的复杂性、信息不对称的不可克服性和舞弊危害的严重性，盈余管理成为困扰证券市场投资者、监管者、审计人员，损害证券市场健康发展的一个大问题。

Mobile security agents scan the vulnerabilities, gather the auditing logs, and implement the preactive and postactive security tasks, but it's also necessary to guarantee the communication and mobility security for agent itself.

移动安全Agent扫描各客户主机的漏洞，采集记录异常活动的审计日志，实现事前和事后的安全保障，但移动Agent自身的通信和迁移的安全性同样重要。

At last, the article indicates that there are some problems in capital management and put forward that we should improve capital management on nine facets we should change the role of government in capital management perfect law system environment of capital management , emphasis on internal recombination of enterprise , strengthen daytimeaudit and supervise in capital management to avoid profit package, strengthen adjustment of the right of assets , strengthen the role of invest bank in capital management , pay attention to recombination of immateriality assets ,emphasis on imagine package in the recombination enterprise ,call the ability of entrepreneur and so on to perfect capital management and solve some problems which enterprise confronts (1) solve the problem of poor enterprise (2) solve the problem of prepotent enterprise expansion (3) solve the problem of irrational form of recoinbinatiori enterprise (4)solve the problem of single right structure of enterprise (5)solve the problem of irrational asset collocation to induce bad effect (6)solve the problem of lack increment in development of enterprise (7)solve the problem of irrational structure so we induce enterprise to coruscate flesh vigor continually,and stock market will develop and boom continually.

最后提出了资本经营中存在的一些问题，提出要从九个方面着手改进资本经营，通过对政府在资本经营中角色的转换、健全和完善资本经营的法制环境、加强企业内部的重组、加强资本经营的审计与监督、防止利润包装、加强产权结构的调整、加强投资银行在资本经营中的作用、重视无形资产的重组、加强重组企业的形象包装和呼唤企业家才能等方面改善资本经营，解决企业经营所面临的一些问题：（1）解决劣势企业问题；（2）解决优势企业扩张问题；（3）解决企业重组形式不合理的问题；（4）解决企业产权结构一元化问题；（5）解决资源配置效益低下问题；（6）解决发展中增量不足的问题；（7）解决结构不合理的问题，这样才能使企业不断焕发出新的活力，证券市场才能不断繁荣发展。

The role point to control the problem of audit collusion is to readopt and restructure the measures that proved to be effective.

控制审计合谋问题的关键在于对那些被证明是有效的措施予以重拾重整。

Coach concerned departments to use ERP software, and settle kinds of questions. All export and import bills is made by finance department,So I know well about it; whole export reback tax ; check expense account bills whether these are legal or valid or correct, ensure cash and bank balance are correct. coordinate and response for the accounting vouchers of stations within area and ensure the accounting data and relative information effective, correct and valid.

指导所有相关部门ERP操作，处理各种问题；所有单证以及相关进出口工作都由财务部来操作，对整个流程非常了解；免抵退税工作；审核费用报销单据的合法性、有效性、数字的正确性，确保现金和银行存款的真实准确；审查会计凭证，确保会计资料合法，有效，真实；分析各种财务指标，调节税务；收集会计、税务方面的法律、法规，提出合理建议；配合年度审计及对内、对外的联系协调工作；负责组织起草建立和健全公司财务管理各项规章制度，负责对企业经济合同的审议，管理；负责做好资金管理。

At present, there still exist tons of problems in the internal audit mechanisms of China's commercial banks, such as, the lack of standard, all sidedness, independence, validity, timeliness, only have to carry out the related reforms which based on the practical problems, do the commercial banks to be adapted to the needs of the reformational development, then to further strengthen the ability to resist the risk of commercial bank, which can be enhanced China's financial strength.

目前，我国商业银行内部审计机制仍然存在着许多问题，缺乏规范性、全面性、独立性、有效性、及时性，只有针对现实存在的问题进行相应的改革，才能适应商业银行改革发展的需要，进一步加强我国商业银行的风险抵御能力，增强我国的金融实力。

Machining process and general information:· General Information – Tooling o Plan to have own engineering group as company expands o Hwasung is subcontracted to do engineering currently o Uses same cutting tools as in Korea facility – all diamond o Regrind tools if can o Hwasung has capability to surface grind, repair dies, and make molds with wire EDM process · General Information – Machining o Boundary samples are used: okay, borderline, not good o Quality room has separate windows for incoming and outgoing parts o New equipment will be coming in from FM LaGrange plant o Each operation has pictures and job instructions for what to check and which gage to use to check part o Parts are manually loaded into machine or pallet, depending on line o Auditor checks parts for verification: after operator checks part, puts in bin, auditor checks part and reloads back on line o Have tool management system o A pokeyoke check is used for orientation prior to loading o Machines are guarded o Mostly have CNC machines o Manual chip collection systems o If automated, have robots with grippers to load/unload parts from pallets o After final inspection, operator visually inspects and loads onto plastic dunnage with the crown up and loads into the washer o Repairs: filing down of burrs or sharp edges after anodizing the crown o Have 2 Excello machines for special machining of the pin bores o 2.7% scrap for gasoline pistons o Cycle time is 18 seconds for gasoline piston o Process – Wash o Spray system o 4 stations: heated wash, wash with degreaser, 2 rinse stations o Uses RO water o Operator blow dries piston and puts on dunnage with crown up o Parts wheeled into coating room o Needs major improvements here o Chemical analysis done for bath in chemical room o Comments/Observations: o Relatively small piston facility, but plans for additional space.

加工工艺和一般信息：·–的一般信息工具 o 有自己的工程集团，随着公司的扩展计划 o Hwasung 是分包做当前工程 o 用途相同的扦插工具，如在韩国设施–所有钻石 o 回收料工具如果可以 o Hwasung 已表面研磨，修复模具，和模具丝电火花加工能力过程·一般信息–加工 o 界限示例用于：好交界，不好 o 质量房间有单独的窗口传入和传出的部件 o 新设备会在来从调频拉格朗日植物 o Each 操作具有图片和工作说明的什么复选，计为使用检查部分 o 部件是手动加载到机器或托盘，取决于行 o 审计检查验证零件：置于 bin，运算符检查部分后，核数师检查部分并重新加载回行上 o 有工具管理系统 o 为 pokeyoke 复选用于在加载之前的定位 o 机被保护 o Mostly 有数控机床 o 手动芯片收集系统 o 自动，如果有与要加载/卸载部分从托盘 grippers 机器人 o 后最终检验，运算符将直观地检查并加载到与塑料衬垫冠了与到洗衣机负荷 o 修复：提交下毛刺或锋利的阳极氧化冠后 o 有 2 Excello 机特别加工的销孔 o 2.7%废料的汽油活塞 o 周期时间是为汽油活塞式 18 秒 o 过程–洗 o 喷射系统 o 4 站：加热洗、与脱脂剂洗、 2 冲洗站 o 使用反渗透水 o 运算符吹干活塞式并将了放冠衬垫 o 部件轮式进涂层房间 o 需要重大改善在这里 o 为在化学的房间里浴做的化学分析 o 注释/结论： o 相对小活塞式设施，但额外的空间的计划。

A routine audit of a cost reimbursable contract determines that overcharges are being made to the contract.

对一个成本补偿合同的一项常规审计显示，对该合同的收费过高。

Reperformance is particularly relevant where calculations or measurements have been supposedly checked as a control and the auditor wishes to check that the control actually operated.

重新核算：在计算或测量被作为控制手段之一时，审计人员可重新核算以确定该项控制是否实施

The Nanjing Republican Government ; audit personnel system ; restrictiveness ; management mechanism

南京国民政府；审计人事制度；约束；管理机制

Finally, according to market conditions and market products this article paper analyzes the trends in the development of camera technology, and designs a color night vision camera.

最后根据市场情况和市面上产品的情况分析了摄像机技术的发展趋势，并设计了一款彩色夜视摄像机。

Only person height weeds and the fierce looks stone idles were there.

只有半人深的荒草和龇牙咧嘴的神像。