查询词典 responsibility audit

This paper analyzes the reasons why there has been the professional fraud of CPA and points out that the reason basically includes non-independent CPA audit , low cost of audit incredibility, difficulties of charging on fraudulent audit, minor punishment of audit violation and the debase environment of audit.

我国目前注册会计师审计舞弊的原因是：注册会计师独立审计不独立，审计失信成本低，审计舞弊起诉难，审计违规处罚轻，审计环境污染重。

Thirdly, on the base of the prevailing trend of the international internal audit, the thesis mainly makes analyse and research on some aspects which need to be innovated with instancy of the internal audit in the nongovernmental corporation such as strategic audit, risk leading audit and marketing internal audit to help to evoke creative sense of nongovernmental enterprises.

3根据国际内部审计发展的最新趋势，分析研究了我国民营企业内部审计急需创新的几个方面：战略审计、风险导向审计和营销审计等，希望能对促进民营企业内部审计的创新意识产生作用

The enterprise economic benefit audit is the enterprise internal audit to affect the enterprise economic benefit of various economic review and appraisal of the activity, promote enterprise audit activities to improve the economic benefits of the internal audit work, is the key, is a high level of supervision, service means, it has both the intercommunity and audit has its universality, flexibility, comprehensive, constructive and tracking.

企业经济效益审计是企业内部审计对影响企业经济效益的各种经济活动进行审查和评价的审计活动，是促进企业经济效益的提高，是内部审计的工作重点，是一种高层次的监督、服务手段，它既有审计的共同性，又具有自身的广泛性、灵活性、综合性、建设性和跟踪性。

The internal audit function also developed from bypast initial financial audit,the management audit develop to the modern management audit and even now the risk guide audit.

随着生产力的发展，经营活动对内部审计的要求在不断变化，内部审计职能也由最初的财务审计、经营审计发展到管理审计，直至现在的风险导向审计。

This article first analyze the general theory of legal responsibiltiy from nomological aspect, build the basic frame of economic law "responsibility theory" based on law responsibility. Through expatiating the concept、character、element and type of economic law responsibility, the article aims to break the sorting limit of traditional "responsibilty theory" and show the speciality of economic law responsibility. Through analyzing two theories of economic law responsibility deeply, it provides theory security for the independence of economic law responsibility. It further shows that establishing the independence of economic law responsibility is the requirement of economic law's development and improvement, is the requirement of adapting the new situation and regulating market economy system, is the foundation of buliding commonweal litigation system and punishing the illegal body.

本文首先从法理的角度分析了法律责任的一般理论，并以法律责任为剖析原型构建经济法责任理论的基本框架，通过对经济法责任的概念、特征、构成要素及类型的具体阐述，力图打破传统责任理论划分的局限性，以求凸现经济法责任的独特性；通过对经济法责任的两大理论基础的深入分析，为经济法责任的独立性提供理论保障；进而表明确立经济法责任的独立地位是经济法发展和完善的要求，是适应新形式、规范市场经济秩序的需要，是建立经济公益诉讼机制、有效追究经济违法主体责任的前提和基础。

Independent audit is a kind of governance mechanism to advance the allocation efficiency of the capital market resource and increase the social welfare. Higher auditor market performance can help to achieve to this objective, the audit quality is the core of the audit market performance, the audit quality is better, and the market performance is better.

注册会计师审计这一市场治理机制的存在，旨在提高资本市场资源的配置效率和增加社会福利，良好的审计市场绩效是实现这一目标的保证，而审计质量是审计市场绩效的核心，当整个审计市场的审计质量问题引起审计市场绩效低下之时，研究市场绩效具有一定的理论和现实意义。

The audit team leader shall bear liabilities for the failure to collect audit evidences for important matters to be audited or the insufficiency of the audit evidences to support the audit conclusion, which have caused serious consequences.

审计组组长应当对重要审计事项未收集审计证据或者审计证据不足以支持审计结论，造成严重后果的行为承担责任。

The accounting firms, which organize and finish the independent audit business, are the basic units of the audit profession. It is the discharger of the audit's quality. The audit opinions which are given by the registered accountants are seem as the key information resources by the users of the financial statements.

会计师事务所是审计职业的基本构成单位，独立审计业务都是由会计师事务所组织完成的，它是审计质量的履行者，注册会计师出具的审计意见是财务报表使用者关键的信息资源。

This article begins with a simple external makes internal audit in China, then summarizes the present situation of internal audit, introduces the advantages of internal audit exteriorization and internal audit externalizing problems should be paid attention to..

关于内部审计外部化的翻译问题补充：请不要用google的翻译直译。。。。本文首先对内部审计外部化做了简单的概述，然后对我国内部审计的现状进行了分析，介绍了内部审计外部化的优势以及我国内部审计外部化应该注意的问题。。

According to the Value Chain Theory,this paper gives a kind of means of performance audit on value-chain analysis after studying the existed primary difficulties ubout performance audit such as lack of metewand and comparable data.At the same time,this study has integrated the practice of some perform- ance audit program.By this way,the auditor investigates and analyses the value chain of performance audit program and its key points,and evaluates its validity and value increment,discloses relational problem...

本文针对当前绩效审计缺乏评价标准和可比数据、难以找到准确的切入点等问题，在价值链管理理论的启示下，结合绩效审计实践中的探索和思考，提出了一套基于价值链分析的绩效审计方法，即通过调查分析被审计项目的价值链及其关键价值点，进而对价值链的内外联系以及关键价值点上作业活动的有效性、增值性等进行绩效评估，发现问题，做出评价，提出审计增值建议。

I want to be a big fish in a small pond.

我要做一条在小池塘里的大鱼。

While the software functioned well, we did not feel the same about their customer support!

虽然该软件运行良好，我们没有同样的感觉他们的客户支持！