审计

III.For a company that has suffered from a deficit for the latest two consecutive years, or suffered from a deficit for the latest two consecutive years after making retroactive adjustment in accordance with Article 1 of the present supplementary provisions, if its annual accounting report indicates a continuing deficit, or indicates a favorable balance but an auditing report of non-standard and unpreserved opinions is issued, its board of directors shall, when examining the annual accounting report, make a resolution on the following matters, and submit it to the latest shareholders' general meeting for examination

三、已出现最近两年连续亏损的公司，或者根据本补充规定第一条规定进行追溯调整后出现最近两年连续亏损的公司，其年度财务会计报告继续显示亏损，或者虽然显示盈利但被出具非标准无保留意见审计报告的，公司董事会在审议年度财务会计报告时，应就以下事项作出决议，并提交最近一次股东大会审议

The objective of supervision report is making the supervisiors using it to examine wether the banks have reached the request of prudent supervision, showing unpublic information to the supervisors. It also makes the supervisors finding problems as early as possible during the period of field examination, outside auditing. The objective of financial report is showing information useful for users about company institution, operating performance and financial condition changes.

监管报告的目标主要是使监管者利用监管报告检查银行是否达到审慎监管的要求，为监管者提供公开披露信息之外的未公开披露的信息以及使监管者在现场检查、外部审计或监管走访的间隔期内及早发现问题，以及时采取措施，将问题解决于萌芽状态。

Otty said auditors would be challenged over the coming months, as the numbers behind the credit crunch unravelled.

Otty表示，在随后的几个月中，审计人员将面临挑战，隐藏在信贷紧缩背后的问题将一一浮现。

This should ensure that internal audit is recognised as an important management tool.

这也确保了内部审计被认为是重要的管理工具。

These findings have implications for the amendment of the CPA Law currently under deliberation in that proscribing non-audit service may not be the only route to strengthening auditor independence.

这些调查结果目前正在审议已经在这为注册会计师法修正案的影响禁制非审计服务可能不是唯一的途径，以加强核数师独立

Without direction from the top, internal audit devises its own plans which often, if not always, miss the mark on what is really needed to manage risk.

没有高层的指导，内部审计将制订自己的计划，而这些计划经常甚至总是错过目前真正需要管理的风险。

In addition to that finding--contested by many organic food advocates--the USDA announced this month that it would audit the National Organic Program, which develops standards and accredits organic certifiers.

在这个发现之外——许多有机食品提倡者所争辩的———美国农业部在这个月宣布，它将对全国有机计划项目进行审计，该项目制定标准并且向有机证明者授权。

Finally, in order to ensure the execution of monitoring right, information disclosure, performance evaluation, financial oversight, accountability affixing institution is established and improved.

最后，对建立和完善信息公开、绩效评价、审计监督、责任追究等制度进行了论证，以保证监控权限的实现。

The establishment of data warehouse for aiding audit aims to resolve these problems.

辅助审计的数据仓库的建立在一定程度上解决了上述问题。

Auditors are assumed to be economic guards in the market economy, they have the responsibility of attesting the accounting inform...

注册会计师行业作为市场机制下的&经济警察&，肩负着鉴证会计信息并发表审计意见的责任。

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。