查询词典 audit

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state-owned property right" and "public contract" of our state-owned enterprise.

独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

independent audit is essenttially a group of contract among client,bailee and federation of cpa.those factors, such as economic activity's uncertainty,asymmetric information and limited rationality have resolved that contract is almost imperfect.so adverse selection and moral hazard always exist in all the course of signing and carrying a contract,and seriously in the responsibility insurance of cpa decided by professional characteristic of independent audit,and particularly in our country decided by "state－owned property right" and "public contract" of our state－owned enterprise.

摘 要］独立审计实质上是委托人、受托人和注册会计师协会之间的一组契约的集合。经济活动的不确定性和复杂性，信息的不完全和不对称以及签约双方的有限理性等因素决定了契约总是不完备的，几乎在所有契约的签订和履行中，都不同程度地存在逆向选择和道德风险问题；独立审计的职业特点，决定了注册会计师执业责任保险中逆向选择和道德风险问题的严重性；我国国有企业"公有产权"和"公共契约"特性，决定了我国独立审计执业责任保险中逆向选择和道德风险问题的特殊性。

The future development of the government audit must be centered on the aforesaid positioning of government audit to extend and expand.

政府审计的未来发展必须围绕政府审计的上述定位予以延伸和拓展。

If the audit or inspection reveals an underpay m ent that exceeds 5 per cent of the Fee due during the relevant period, Licensee shall rei m burse the Publisher for its reasonable costs associated with such audit or inspection.

如审核或检查发现被授权人少支付的费用超过在相关期限内应支付费用的5%，则被授权人应对出版人在审核或检查时产生的合理费用做出补偿。

We perform audit testing according to regulations of Audit Standards of China Certified Public Accountant.

我们按照中国注册会计师审计准则的规定执行了审计工作。

This article tries from analysis audit risk origin obtaining, proposes the guard and the circumvention audit risk countermeasure.

本文试从分析审计风险的成因入手，提出防范和规避审计风险的对策。

Economic liability audit, a significant part of internal audit, has remarkable pushing effects on promoting to establish and perfect market economic system, reforming cadres' supervision system, boosting leading cadres to be clean-fingered and diligent, preventing and punishing corruption from springhead, etc.

而经济责任审计作为内部审计的一项重要内容，在促进建立和健全市场经济体制、改革干部监管制度、促进领导干部廉洁勤政、从源头上预防和治理腐败等方面具有重要的推动作用。

The paper analyzes deficit and clientage link in audit and gives suggestions on how to regulate audit for listed companies.

文章分析了审计活动各个委托环节及其缺陷，并从该角度出发，给出了规制我国上市公司审计的几点建议。

This article discusses the problems existing in the audit clientage, the CPA's firm itself and the social supervision. It also points out that the internal entrusting system should be established, the free engagement system should be changed, the style of the firm should be expanded, the continued education and professional moral education of the CPA should be enhanced and the charge standard should be set. The related statute and system about the social supervision should be emended and improved and the supervision to the audit operation quality should be enhanced in many ways.

通过理论归纳法，利用网络查寻和文献资料，可以对我国目前注册会计师审计中的审计委托关系、注册会计师事务所自身、社会监督环节存在问题进行探讨，并提出在内部建立委托制度和改变现行的自由聘任制度；扩大会计师事务所规模、加强注册会计师后续教育和职业道德教育及事务所内部质量控制建设、制定好审计收费标准；在社会监督方面提出修订和完善相关法规制度、采取多种方式加强对审计业务质量的监督。

The internal audit is the indispensable constituent in process of the company governed, it is the request the company environment consummated and company's development, its development direction must intend to domain of internal management and control audit and so on.

内部审计是公司治理过程中不可或缺的组成部分，是完善公司环境和自身发展的要求，其发展方向要向内部管理和控制审计等领域拓展。

I was just taking her hand, to help her out of a car, and I knew it.

我只是握着她的手，扶她下车，但我知道这一切。

China and South Korea have excoriated Japan over its approval of new school books which they say whitewash the atrocities committed during Japanese occupation, and anti-Japanese protests have been held in Chinese cities. The lingering bitterness over Japan's past imperialism still threatens to mar relations between the big East Asian powers

中国和韩国强烈谴责日本通过新的中学历史教科书，他们认为这一教科书掩盖了日本在其占领期间所犯下的残酷暴行，反日抗议活动在中国数座城市发生，历史上日本帝国主义制造的痛楚无法被忘却，这有可能破坏东亚强国间的关系。