查询词典 inside audit

Along with the increasing understandability of the function of internal audit, the important role which internal audit plays in participating in the control and management of all kinds of organization is generally accepted.

随着人们对内部审计职能和作用认识的不断深入，内部审计在参与内部控制和管理中的关键作用得到人们普遍承认。

Social economic complexity and life indetermination increased difficulty of audit which correspondingly produced certain audit risks.

社会经济生活的复杂性和不确定性增加了审计的难度，相应产生了一定的审计风险。

With the development of Chinese market economy,private enterprises has become the new force in the economy development,and the interior audit becomes necessary with the development of private enterprises.But for the limitation of the private enterprises and the problems of policy,stipulations,and legal environment,there exists problem in interior audit.

随着我国市场经济的发展，民营企业已成为经济发展的生力军，民营企业内部审计随着企业发展的需要而产生和发展，但由于民营企业自身的局限性以及所面临的制度、政策和法律环境等问题，民营企业内部审计存在着一定的问题。

By China Quality Association as a "good corporate quality management." December 2004, the Group-owned preserved fruit series, bean jelly series, Poria cake folder series products successfully passed CQC China Quality Certification Center tests, to obtain HACCP certification, becoming the only one all through this certification fruit processing enterprises; their bean jelly series Products passed the China Green Food Certification Center of the audit, access to "green" designation, marking, Chinese traditional products to the international standards of a strong step forward, but also confirmed our country's scientific production of traditional products, enhancing safety and standardization. March 2006, companies successfully passed Quality Supervision Bureau of the audit to obtain QS certification, becoming the Beijing market fruit industry first.

被中国质量协会评为"质量管理优秀企业"。2004年12月，集团所属果脯系列、羊羹系列、茯苓夹饼系列产品全部顺利通过CQC中国质量认证中心检验，获得HACCP认证证书，成为全国唯一一家全部通过此认证的果品加工企业；所属羊羹系列产品顺利通过中国绿色食品认证中心的审核，获得"绿色食品"称号，标志着，中华传统产品的生产向国际化标准迈进了有力的一步，也证实了我国传统产品生产的科学化、安全化和标准化。2006年3月，企业顺利通过质监局的审核，获得QS认证资格，成为北京市场果脯行业第一家。

For instance, audit planning goes throughout the whole job, and the plan may be adjusted depeding on results from following work. On the occasion of continuous audit, working papers done in the previous years will be reviewed, along with results from pre-finals. When breaking down the general leger balances on the field, auditors determine the breakdown rule by comprehensively considering the cycle, the flux, and the materiality. The "Voucher→Books" route will be considered when auditing some liabilities accounts, preventing the client to "decrease" its liabilities.

比如审计计划贯穿整个工作的始终，并且可能会随着后续阶段的结果而发生变化；连续审计的情况下，通常要看客户上一年度的底稿和预审的结果；在客户现场就总账余额列明细时，审计师们会结合循环特点、波动水平、之前定下的重要性水平综合考虑明细分类的标准；在审计一些负债类科目时实行的是"证→账"路线，以防客户虚减负债。

On the other hand, if substantive law is applied in audit, the logicality throughout audit reasoning process will be required like physical science.

在语境实用说明中，没有内涵因果律的理论，但它是一种理论、事实与语境相联系的方法。

Merchant bank ; independence of audit ; supervision and management of finance ; supervision of audit

商业银行；独立审计；金融监管；审计监督

Under the condition of audit defeat case increasing and audit risk accretion all over the world, it is very important to research risk assessment of enterprise materially misreport with technology advantage of computer auditing

充分发挥计算机审计的技术优势，评估企业重大错报风险的研究，在当前国内外审计失败案例层出不穷，审计风险日益增大的背景下，显得尤为重要。

The building-up achievement effect audits , beneficial result audits the economic commitments leading a cadre if having suggested that the party and government is main in villages and towns in system, property register to put on record, economic commitments audits a data base , villages and towns sets up the system norm that audit neodoxy such as station , countryside property county tube , further perfect economic commitments audits , content , procedure and method appraise system as well as economic commitments is auditing; And face to face wade across the agriculture fund waits for a special fund , villages and towns handles in connection with the station to audit content having been in progress discussing investigation and discussion comparatively detailedly, to reach lifting auditing mass , improvement auditing operation directive rules, the party and government who pushes forward and perfects villages and towns leads economic commitments auditing system mainly , reinforce to villages and towns leading cadre authority restraint and supervise, promote Party' style of work and the building of a clean government from guarding against and combating corruption on the headstream.

如提出了在乡镇党政主要领导干部经济责任制度中建立绩效审计、效益审计、财产登记备案、经济责任审计数据库、乡镇设审计站、乡财县管等新观点，进一步完善了经济责任审计的制度规范、内容、程序和方法以及经济责任审计的评价体系；并对涉农资金等专项资金、乡镇有关站办的审计内容进行了较为详细的论述探讨，以达到提升审计质量，改进审计操作规程，推进和完善乡镇党政主要领导经济责任审计制度，加强对乡镇领导干部权力的制约和监督，从源头上防止和惩治腐败，促进党风廉政建设。

Center has been officially recognized the first group of countries engaged in quality management system (ISO9000), Environmental Management System (ISO14000), Occupational Health and Safety Management System (GB/T28001) and food safety management system certification audit activities, the center can take integrated approach to achieve the first certification audit certificate issued by the effects of multiple systems and have the training OIA and National Register of the Great Wall auditor certification training center.

中心已被国家第一批正式认可从事质量管理体系(ISO9000)、环境管理体系(ISO14000)、职业健康安全管理体系(GB／T28001)和食品安全管理体系的认证审核活动，中心可采取整合认证的方式达到一次审核颁发多个体系证书的效果，并具有培训内审员和国家注册审核员的长城认证培训中心。

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。