责任审计

We are trying to circumscribe what we will audit and what responsibility we are willing to accept.

我们正设法circumscribe什麼，我们会审计和责任是什麼，我们都愿意接受。

Acceptance Criteria Activity Duration Estimation; Activity Definition; Activity Sequencing; Addenda Approved budget Arbitration Award of Contract ; Award Criteria Audits Balanced Matrix; Baseline Bill of Quantities Brainstorming Characteristic Checklists civil engineering civil building Claims Clarify Closing Communication Management Communications Planning Communications Skills Communication channels or paths Completion Computer-based Concrete structure Conditions of Contract Conflict Management Contract Management Contract administration Change Control Contract Closure Contract file Contract agreement; Contractual obligations Contractor Contractor's Representative Construction Management Planning Contract Price Control Chart Cost Estimating; Cost of Quality Cost Control Cost Budgeting Cost Management Co-operation Failure costs Critical Path Feedback Fixed-price Fossils Force Majeure Daywork Functional Organization Decision; Fundamental Tenets Decision Tree Defects Liability Definitions Delphi technique General Rules Deliverables General Provisions Deviation; Generation Direct Costs Discounted cash flow; Dissemination Highway engineering; Discharge Human Resource Management; Disputes Human Resource Planning Drawings Hydraulic engineering; Hydroelectric engineering; Employer's Taking Over Identity Certificate Evaluation of Tenders Initiating Process Group; Executing Process Group Instructions to Tenderers Industrial building Investment payback analysis; Ineffective Individual and team performance Information Distribution Negotiation Indirect Costs Nominated Subcontractors Incentive bonus Information Technology Interpretation; Insurance Observation Inspections Off-site Online On-the-job training Opening of Tender

验收标准活动时间的估计；活动的定义；活动序列分析；增编核定预算仲裁授予合同；授标标准审计平衡矩阵；基线工程量清单集思广益特性清单土木工程民用建筑索赔澄清闭幕通信管理通信规划沟通技巧沟通渠道或路径完成以计算机为基础的混凝土结构合同条件冲突管理合同管理合同管理变更控制合同结束合同文件合同协议；合同义务承包承包商的代表规划建设管理合同价格控制图成本估算；质量成本成本控制成本预算成本管理合作失败成本关键路径反馈固定价格化石不可抗力计日工职能组织决定；基本原理决策树缺陷责任定义德尔福技术的一般规则交付的一般规定偏差；代直接费用贴现现金流量；传播公路工程；放电的人力资源管理；争端的人力资源规划图纸水利工程；水电工程；雇主接管身份证书评标启动过程组；执行过程组指示的投标工业建设投资回报分析；无效个人和团队的业绩信息分配谈判指定分包商的间接费用激励奖金信息技术解释；保险观察视察场外在线在职培训开幕投标

With the development of the economy and the fortified supervision on the economic activities, government audit is becoming more and more important.

随着经济的发展和经济活动监督的加强，国家审计正发挥着越来越重要的作用，与此同时，国家审计的责任和风险问题也显得越来越突出。

Audition personnel or organizational department can evaluate the factory director's implementation of economic duty during the secretaryship by the general comment grade.

审计人员或组织部门便可通过总评分的高低来评价厂长任期经济责任的履行情况。

At present stage, the government must improve the corresponding legal laws and regulations, and enlarge the dynamics of inspection. The judicial department must enlarge the criminal punishment, and improve the consummation civil liability compensation system; Auditors should unceasing enhance their own occupational tutelage; the public should earnestly study the related and auditoria knowledge, strengthen the understanding of the auditor's profession.

现阶段，政府必须健全相应的法律法规，加大监督检查的力度；司法部门要加大刑事处罚，完善民事责任赔偿制度；注册会计师应不断的提高自己的职业修养；社会公众应认真学习有关的审计知识，加强对审计行业的了解；各方共同努力使注册会计师行业稳定发展。

The judicial department must enlarge the criminal punishment, and improve the consummation civil liability compensation system; Auditors should unceasing enhance their own occupational tutelage; the public should earnestly study the related and auditoria knowledge, strengthen the understanding of the auditor's profession.

现阶段，政府必须健全相应的法律法规，加大监督检查的力度；司法部门要加大刑事处罚，完善民事责任赔偿制度；注册会计师应不断的提高自己的职业修养；社会公众应认真学习有关的审计知识，加强对审计行业的了解；各方共同努力使注册会计师行业稳定发展。

Based on western accounting fraud theory and other correlated research, the author studies the motivates ^ maker and methods of listed company" fraud by case studying ; Considering CPA"s special role in preventing and detecting accounting fraud, the emphasis of the thesis is paid to CPAs responsibilities on detecting fraud and the cause of audit failure; in order to decreasing management fraud some counterbalances are put forward based on foregoing discuss.

本文在借鉴西方较为成熟的舞弊理论和相关研究成果的基础上，采用案例研究的方法对我国上市公司的会计舞弊的动机、舞弊者、手段进行了分析；鉴于注册会计师在防范和侦察会计舞弊时的特殊作用，本文重点探讨了注册会计师对于会计舞弊的责任及审计失败的原因，并针对论文中发现和提出的问题，从审计的角度提出了减少管理舞弊的相关对策。

Article 23~If anyone misappropriates or retains funds for national key construction projects, the auditing and financial authorities shall reclaim the funds misappropriated or retained, issue a circular to criticize him and propose to the competent department for imposing disciplinary sanction according to law upon the person in charge directly responsible and other persons responsible, if a crime has been constituted, the offender shall be investigated for criminal liability.

第二十三条挪用、截留国家重点建设项目资金的，由审计机关、财政机关追还被挪用、截留的资金，予以通报批评，并提请有关主管部门对负有直接责任的主管人员和其他责任人员依法给予行政处分；构成犯罪的，依法追究刑事责任。

Certified Public Accountantplays an unique role in the development of modern economy. But if for the reason of CPA's fault,the auditing report is not actual, which misguides investors to do a false decision and lead to money loss, what kind of legal liabilities will a CPA take?

注册会计师在现代经济中发挥着一种很独特的重要作用，但是如果由于会计师方面的原因，造成审计失败，那么由此对使用审计信息的第三人造成的经济损失，注册会计师及其事务所应当负有怎样性质的法律责任呢？

At present, the main problems in the process of auditing are the lack of scientific and practical audit and evaluation system for the leaders and the lack of full authorizing procedures for the cahier, which lead to the result that the exact person could not be traced for the economic responsibility.

对乡镇党政领导干部进行责任界定，如果不认真区分和把握，容易出现经济责任评价基本一样，审计结果无法利用的问题。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。