审计

This chapter classifies the definition and role of internal audit in monitoring systems of commercial banks.

本章阐明商业银行内部审计的含义及其在商业银行内部监控系统中地位和作用。

By doing these we can resist accounting fraud and auditing non-responsibility, and we can enhance the market's efficiency in collocating resource based on accounting information.

更多所带来的挑战，本文在构筑高效上市公司会计监管体系的同时，也提出了与之相适应的会计监管策略，旨在起到遏制会计舞弊和审计失责现象、提高市场依据会计信息进行资源配置效率的作用。

In all the fraud cases, the managing group of the corporation always colludes audit supervisor. They get more benefit than they deserve by damaging small and medium investors as well as all the common people.

在上市公司会计欺诈的场合，总是公司高层与外部审计监管者内外勾结，用损害中小投资者乃至全体普通老百姓利益为代价，为各自谋求高于应得利益的利益。

At present , the legal liabilities of auditing have been increased , not only because the accounting targets are varied , but also because the accounting information comas with economic results .

而目前我国会计目标多样化，会计信息的经济后果性等原因，增加了审计的法律责任。

Conducts a financial audit, which is a detailed look at a company's financial statements and documents.

进行财务审计，这是一个详细看看一个公司的财务报表和文件。

Then Safety Audit is a vital part in safety system, which interacts and cooperates with other measures.

而安全审计则是安全系统中一项必要的安全机制，它与系统的其它安全措施相辅相成，互为补充。

Article 56 The Company shall disclose the punishments received in the current year, including the punishments and public decries imposed by the CSRC, the Securities Association of China and securities exchanges on the Company and its directors, supervisors and senior managers, and gross punishments imposed by departments in charge of public finance, taxation, foreign exchange and auditing, etc.

第五十六条应披露公司本年度被处罚情况，包括公司和董事、监事和高级管理人员被证监会、证券业协会、证券交易所处罚或公开谴责，以及被财政、税务、外汇和审计等部门做出重大处罚的记录等。

An audit report is't numbers. If you have an improperly written footnote, it detracts .

但是审计报表不仅仅是枯燥的数字，如果你的注释不恰当，报表的价值就会大打折扣。

It is to say that audit market structure will not change deviating the changing of industrial organizing structure.

换一句话说，审计市场结构不可能脱离产业组织结构的变化而变化。

The cut-in point is the nonstandard unqualified opinion audit report which supplied by Certified Public Accountant. The six parts were disparted.

以上市公司被注册会计师在年度审计报告中出具的非标准无保留意见为研究的切入点，全文共分为六个部分。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。