审计

In 2005, the auditor-general of Audit Commission proposed "Three Combinations" which provide us with a performance-audit road with Chinese characteristics.

国有企业是国家财政收入的主要来源，是我国现代化建设的重要支柱和骨干力量，关注国有企业效益审计有着重要的理论和现实意义。

Auditor-General of National Audit Office Li Jinhua thinks China's internal audit as a clear positioning for the "management + benefits."

国家审计署李金华审计长将我国内部审计的定位明确为&管理+效益&。

This guide has been developed by the Victorian Auditor-General's Office, drawing on work undertaken during recent audit examinations of internet security management across Victorian public sector agencies.

本指南由维多利亚审计长办公室开发，在最近贯穿于维多利亚公共机构的互联网安全管理审计中贯彻实施。

Li Jinhua—Former Auditors-General of Audit Administration of People's Republic of China said audit is a double-edged sword.

原中华人民共和国审计署审计长李金华曾说过审计是一把双刃剑。

Regardless of their mix of on-site and off-site activities or their use of work done by external accountants, banking supervisors usually have regular contact with bank management and a thorough understanding of the institution's operations. This may take the form of prudential meetings held between supervisor and bank, and/or tri-party meetings held among supervisor, bank and the bank's auditor to discuss regularly all significant issues and areas of their business.

无论实行现场监管与非现场监管的结合还是由外部会计师审计，监管人员通常会与银行管理人员保持经常的联系，并深入了解金融机构的经营情况，这可以通过监管人员和银行之间的审慎会谈，或者通过监管者与银行以及银行的审计师三方会议来进行，对所有重要的问题和业务展开定期讨论。

Summary: Responsible for complete receipts, enter receipts into ledger, enter daily bank ledger, daily cash ledger, detailed ledger.

总结：在这段时间里协助会计师出外审计，抽查凭证，核对银行帐，现金日记帐，整理档案等。

Credit surge: National Audit Office issued report yesterday: some bank loans from bill discounting did not flow to real economy but were deposited back to banks.

信贷激增：国家审计署昨日发布《审计署关于中央保持经济平稳较快发展政策措施贯彻落实的审计情况》称，一些银行的票据贴现资金未注入到实体经济运行中，而是被存入银行谋取利差。

The empirical part choose 100 listed companies in Shanghai Stock Exchange market as the samples, analyzing their annual report data of 2005,2006 and 2007, using least squares regression analysis. I chose seven items to reflect the character of corporate governance. They are shareholding ratio of the biggest holder, the proportion of outstanding shares, the design of the Audit Committee, the general manager and chairman of the settings, the scale of the Board, the proportion of independent directors, and the share of executives.

实证部分以上海证券交易所上市的100家中国上市公司为研究样本，采用这些上市公司2005、2006和2007年的年报数据，运用最小二乘法进行回归分析，解释变量分别是第一大股东持股比例，流通股比例，高管人员持股比例，总经理与董事长的设置情况，独立董事比例，董事会规模，是否设计审计委员会。

Ensuring a competent and independent audit is an essential part of the supervisory board's work.

确保一个称职的和独立的审计是一个不可或缺的部分，监事会的工作。

The results show that the cost would increase supervision of agents and it will reduce the probability of the option of buying the audit opinion.

本文研究结果表明提高监督成本会使代理人选择购买审计意见行为的概率减少。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。