审计

Our findings are not as much an indication that assessment of going-concern risk does not flow through RMM, but possibly suggest that the ARM cannot capture the effects on audit evidence as a result of dynamic changes in risk factors.

我们的研究也显示出不了太多的风险评估的持续不流过原文，但是可能暗示手臂无法捕捉的影响的审计证据的动态变化的危险因素。

According to international standards, directors and auditors usually have three options with accounts: they can prepare them on a going-concern basis, which is standard but might expose them to charges of negligence if they are wrong; if they do not believe the business is a going concern, they must prepare the accounts on a break-up basis; or they can express some doubts about the company's future, but still prepare the accounts on the going-concern basis.

根据国际准则，主管和审计人员一般来说对账户有3种处理方式：他们可以在持续经营的基础上准备报表——这是标准的，但一旦他们做错了，他们会面临渎职控诉；如果他们不相信企业能继续经营，他们必须在破产的基准上准备报表；抑或他们可以表明其对公司未来的困惑，但仍在持续经营的基础上准备报表。

GM spokeswoman Julie Gibson played down the significance of the going-concern finding, saying it 'is not fundamentally a big deal.

通用汽车发言人吉布森淡化了审计结论的重要性。

Furthermore, firms switch auditors lately are likely to receive going-concern audit opinions which imply that early or late auditor changes will not impair auditor independence.

另外，晚更换的样本有较高的机率收到继续经营有疑虑的审计意见，隐含早或晚更换不会损及独立性。

The test-bed, two-finger gripper of Figure 6 has been designed mainly to investigate and let students prac-tice on the mechanics of grasp with two fingers and the efficiency of two-finger grippers in terms of mechanical design and force control of grasping.

试验床，两个手指的gripper图6已制定，主要调查，让学生审计-Tice的力学抓住两个手指和效益两个指头机械爪的机械设计和控制力量的把握。

The current research fruits show that the half-strong effective market is easy to realize but the strong one is difficult to reach, so the contents of the system of AD can not only transfer every new information but also impel the corporations to disclose the relevant information completely and timely, improve the transparency of the market and uphold the fairness of the transactions.

我国一直相当重视会计信息披露制度的制订工作，从基本不存在较为正式的会计信息披露，到信息披露制度的初步建立，直至初步形成上市公司会计信息披露制度的基本规范，我国的上市公司会计信息披露制度建设已取得了很大的成绩。它涵盖证券立法、会计规范、审计规范三个方面的内容。

With the development of information technology, the application of computer on each industry has been extended. The basic way in Accounting is Computerized Accounting Information System. Nowadays many companys in our country have already began to use Computerized Accounting Information Software. We have confidence that the transition from handworked accounting to computerized accounting will completely fulfilled several years later.

随着信息技术的发展，计算机在各行各业的应用已日益扩大，在会计领域最基本的、最普遍的是会计电算化，国内许多企事业单位都已使用电算化会计软件，相信不久的将来，我国将完全实现从传统的手工账向会计电子账的转变，而绝大多数会计师事务所还停留在手工审计上。

Although disclosure on a lot of software is pretty good, recognize that if the "white hats" are auditing software and letting vendors know about problems, the "black hards" are doing the exact same thing, without sharing that information.

虽然在很多公开的软件很不错，认识到，如果&白帽子&是审计软件，让供应商有关问题的了解，&黑顽固派&正在做同样的事情没有确切的信息共享。

Of course, the "profits" won't be real... but in the heydays of the late 1990s, auditing was lax, corporate governance was non-existant and expectations were high.

当然，这种&利润&不是真实的……但是在20世纪90年代经济突飞猛进的日子里，审计制度松弛。

During the long history of the accounting profession, audit service in tradition has long been dominant in the structure of accounting services, promoting the profession as one of the most conspicuous impetuses.

在注册会计师职业的发展长河中，传统的会计审计服务曾经在相当长的时间内，在会计师。。。

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％。