查询词典 inside audit

Article 41-~Upon reverification by special organs or personnel of audit institutions, the audit reports submitted by audit teams shall be finalized through examination by audit institutions and handled in accordance with the following provisions

第四十一条审计组提出的审计报告，经审计机关专门机构或者人员复核后，由审计机关审定并按照以下规定办理

Based on the management review, the applicability of internal review and discovery of this audit and ensure the successiveness of audit, the audit group shall put forward the suggestion of the departments which need to be paid attention in next monitor auditsurveillance audit and key elements.

根据管理评审、内部评审的适宜性及本次审核发现，及确保审核的连续性，对下次监督审核的需关注的部门和要素、过程提出建议。

In allusion tothe flaw of the management mechanism and the seriously undeveloping of the audittools, we put forward a new principle for supervision and audit, including theintelligent detection, the whole distance supervision, intelligent audit, evidencesubsistence and subsidizing actually, based on the innovation of calculating tools andthe IT technique applications. We also put forward a countermeasure to perfect thesupervision and audit system, in order to fill up the blank of supervision and carry outthe audit idea.

本文以省级储备粮监管与稽核为背景，通过粮食实物监管、稽核问题与体系分析，总结了导致弊端的原因和机理，针对体制、机制瑕疵，以及监管和稽核工具的严重落后，以填补监管空白和落实实物稽核思路，提出了以计量工具创新和IT技术应用为基础的智能监测、全程监管、智能稽核、证据留底、据实补贴的全新监管和稽核理念，以及完善监管与稽核体系的对策方案。

The paper points out that there are five outstanding phenomenon and the cause in processing the present audit mechanism, such as "carrying out audit before the cadres leave their position", examine is not clear, legislation and standard formulation work is stagnant, unfix of audit plan effects the sequence of normal work., too many audit main body restrict the development of supervised affects etc.

指出和分析了此项审计机制目前在管理实践中存在诸如&先离后审&现象大量存在，审计不清，立法和规范制定工作滞后，审计计划的不确定性影响正常的工作秩序，审计主体多元化制约监督作用的发挥等五个突出问题及产生问题的原因。

Besides, this thesis uses the experience of internal audit development of western countries for reference, combing the changing situation of Chinese economy. And it prognosticates the developing direction of internal audit; that is, the audit field expands to the risk managing field, and develops the appreciation type of internal audit.

此外，本文借鉴了西方内部审计发展情况，结合中国经济形势的变化，预测了内部审计的发展方向，即，审计领域扩展到风险管理领域，发展增值型内部审计。

To find the factors which have the vital influence on CAP's Audit Opinion Behavior, to verify further the reliability of the model concerning CAP's Audit Opinion Behavior which derived from a normative analysis, to make a systematic explanation about CAP's Audit Opinion Behavior in China, and probing a behavior model which has a powerful predictability, the paper explores CAP's Audit Opinion Behavior by means of lens study which are non-participative experimental method.

内容摘要：探讨影响注册会计师审计意见行为的决定性因素，特别是在研究中运用透镜研究等非介入性实验方法，进一步验证规范分析发现的注册会计师审计意见行为动机―行为模式的可靠性，并对我国注册会计师审计意见行为做出系统解释，探讨具有预测力的行为―动机模式，得到了较为可靠的研究结论和新的发现。

Audit committee establishment in our country is voluntary now. The establishment of audit committee in the listed company may make the quality of the financial reporting better. However, the audit committee manages a low efficiency, we should transit the audit committee establishment from a voluntary stage to a compulsive one.

审计委员会的设立在我国属于自愿设立阶段，从设立动机看，上市公司设立审计委员会有提高财务报告质量的动机，但审计委员会的治理效率不高，为了提高其治理效率，我国应从自愿设立阶段向强制设立阶段过渡。

In the theme of studying the effectiveness of audit committee and its composition characteristics in China's listed companies, this paper analyzes the association between the financial distressed companies and "going-concern" audit opinion from the view that whether audit committee can support CPA to issue appropriate audit report.

本文以我国上市公司审计委员会制度有效性为主题，从其为外部审计独立性提供保证的角度，以财务困境公司被出具非标准审计意见的概率为切入点，对审计委员会制度的有效性进行了研究。

This article in to the internal audit theory elaboration foundation in, emphatically implemented the actual problem to Our country Enterprise which internal audit the social present situation and faced to carry on the analysis, and how on did well internal audit work to propose some advisory opinion.

本文在对内部审计理论阐述的基础上，着重对我国企业实施内部审计的社会现状及所面临的实际问题进行了分析，并就如何搞好内部审计工作提出了一些参考意见。

An audit team leader may entrust a qualified auditor to act as the principal auditor, who shall perform his duties within the scope of the audit team leaders authorization, provided that the audit team leader shall bear liabilities for the results of the principal auditors performance of duties.

审计组组长可以委托有资格的审计人员担任主审，履行审计组组长授权范围内的职责，但审计组组长应当对主审履行职责的结果承担责任。

The father that if work,mad father, love annoys, disposition is too indrawn the be short ofing that the father of Mu Ne, resign oneself to adversity causes father easily to love is broken; Communicate time effectively between father and son, Mu Zizhi to be less than a hour on average to wait a moment every week, it is the cause that causes the child to become addiction.

如工作狂的父亲、爱愤怒的父亲、性格过于内向木讷、逆来顺受的父亲都易造成父爱的缺失；父子、母子之间的有效沟通时间每周平均小于一小时等等，都是造成孩子成瘾的原因。

These are vandal proof and they come with a locking mechanism.

这是野蛮的证据，他们来到了锁机制。