审计

In the process of establishing audit quality appraisal index system, this article decomposes it. According to the appraisal index system principle, it proposes audit quality synthesis appraisal index system of accounting firms by two levels and has determined the weight of each index using Analytic Hierarchy Process.

在构建审计质量评价指标体系的过程中，本文将会计师事务所审计质量进行层层分解，遵循评价指标体系的构建原则，提出了由一级指标和二级指标构成的会计师事务所审计质量综合评价指标体系，并利用层次分析法确定了各项指标的权重。

Because of the asymmetry of the information between the audit authorizer and the auditors , the relation of principal-agent is formed.

审计授权或委托人与审计人之间由于信息不对称，形成审计的委托—代理关系。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

Through the source code audit such as RATS software can find the flaw information of level of partial source code, but after all the majority that software of source code audit searchs spills over for the existence buffer such as Strcpymemcpy the C function that involuntary discharge of urine has, the measure that adopts audit source code so will undertake flaw is dug is coefficient of a possibility very small leak digs a technology, and the flaw that although also can find a few software,checks in the light of the black box of software, but possibility coefficient also is met lesser, a few undertakes flaw is dug idea that are in abroad already slowly promotion writes black box to check code for oneself, the module of a certain function that is aimed at system or software next undertakes modular flaw digs a technology.

通过RATS等源代码审计软件可以找到部分源代码级别的漏洞信息，但是究竟源代码审计软件寻找的多数为strcpymemcpy等存在缓冲区溢出遗患的C函数，所以通过审计源代码的办法来进行漏洞挖掘是一个可能性系数很小的漏洞挖掘技术，而针对软件的黑盒子测试虽然也能找到一些软件的漏洞，但可能性系数也会较小，在国外的一些进行漏洞挖掘的办法已经慢慢的提升为自己写黑盒子测试代码，然后针对系统或软件的某个功能模块进行模块化的漏洞挖掘技术。

Therefore, when audit work, appraisal audit quality, its independent maintenance is extremely important, it not only is the audit essence, also is chartered accountant the profession soul.

因此，在审计工作中，评价审计质量时，其独立性的保持是非常重要的，它既是审计的本质，也是注册会计师行业的灵魂。

Besides, auditor should consider the following questions: the relevance to assertion audited, possibility of misunderstanding, conclusiveness of audit evidence, etc.

同时，审计人员在判断审计证据可靠性时，还应该考虑下列有关问题：与待证认定的相关性、误解存在的可能性、审计证据的说服力等。

It can be found out from the evolution of auditing that only having defined the auditing consigner could solve the problem in the mode of auditing appointment right completely.

从审计关系的发展过程中可以看出，只有规范审计委托人的定位，才能彻底解决社会审计委托模式存在的问题。

Article 61 Where an entity to be audited has any demurral to the audit report for which comments are solicited, the audit team shall verify the report, and make a written statement.

第六十一条被审计单位对征求意见的审计报告有异议的，审计组应当进行核实，并作出书面说明。

Where the entity to be audited fails to propose any written opinion within 10 days as of receipt of the audit report, it shall be deemed as having no demurral, which shall be indicated by the auditors.

被审计单位自收到审计报告之日起十日内没有提出书面意见的，视同无异议，并由审计人员予以注明。

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。