查询词典 Auditing

Therefore, this paper begins with the analysis of normal auditing relation and explores the reason for the aberrance and its influence. On that basis, it tries to redefine auditing relation in pursuit of the radical...

为此本文从传统的审计关系入手，来分析审计关系变异的原因及其影响，并试图在此基础上对审计关系进行重新界定，以求其从根本上得到改善。

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。

The various models of current accounting supervision to SOEs by the state sponsor include the accounting assignment system, the CFO assignment system, the expediter assignment or board of supervisors external assignment system, the financial inspector professional system, state auditing and auditing by CPAs etc.

虽然国家出资者对国有企业的会计监督与国家作为征税者对国有企业的会计监督都属于公司治理结构中利益相关者会计监督的组成部分，都属于微观经济监督，但是两者在监督的目的、监督的内容、监督的方式和监督的依据等方面都有所区别。

Power marketing auditing is an important part of internal auditing work in the power grid enterprise.

电力营销审计是电网经营企业内部审计工作中的重要部分。

With the development of our economy, the function of auditing work is mare important, and the auditing quality is more and more essential too.

随着我国经济的发展，审计工作的地位越来越重要，对审计质量的要求也提到日程上来。

In the third chapter, I discuss the content of accounting information system auditing, breadthwise and lengthways, that is inside control's auditing and system development life cycle's auditing.

第3部分从横向和纵向两个方面论述了会计信息系统审计的内容，即内部控制的审计和系统开发生命周期的审计。

In the third chapter, I discuss the content of accounting information system auditing, breadthwise and lengthways, that is inside control's auditing and system development life cycle's auditing.

第三部分从横向和纵向两个方面论述了会计信息系统审计的内容，即内部控制的审计和系统开发生命周期的审计。

II.If, when the securities exchange decides to suspend, resume or terminate the listing, an auditing report is made by a certified accountant with explanatory notes such as unpreserved opinions, preserved opinions, negative opinions or refusal to express opinions for the accounting report (hereinafter uniformly referred to as "auditing report of unstandard and unpreserved opinions") in the regular report on which the above said decision is based, the securities exchange may organize an experts' committee to make an independent professional judgment on the major accounting treatment issues which are involved in and will affect the authenticity of profitability of the auditing report of non-standard and unpreserved opinions, and the securities exchange may make corresponding decisions on the basis of the opinions of the experts' committee.

二、证券交易所在作出暂停上市、恢复上市或终止上市决定时，如果所依据的定期报告中的财务会计报告被注册会计师出具带解释性说明段的无保留意见、保留意见、否定意见或拒绝表示意见的审计报告（以下统称&非标准无保留意见审计报告&）的，证券交易所可以组织专家委员会，对非标准无保留意见审计报告中所涉及的、影响盈利真实性的重大会计处理问题，作出独立的专业判断，证券交易所可以依据专家委员会的意见作出相应决定。

On the basis of recollecting auditing risk model, this thesis will refers to the new model of auditing risk,the reason of the auditing risk and how to control it .

本文是在对审计风险模型进行回顾的基础上，对我国现行审计风险模型，审计风险形成的诸多原因，和应该采取的一些防范措施进行了综述。

And then it is pointed out that the standard for judging auditing materiality affects the auditing risk. The risk meeds to be reduced by following appropriate auditing procedure.

其次论述了审计重大性水平对审计风险的影响作用，提出注册会计师必须通过执行有关审计程序来降低审计风险。

Life. But the intrinsic way of the Internet by wire confines accessing and using of the network information.

然而，Internet固有的有线连接方式大大限制了人们对网络信息的访问和使用。

I have a strong persuasion that this is true .

我坚信这是正确的。