The successive stages in budgeting preparation, authorization, execution and audit are known as the budget cycle. 预算的四个阶段&拟定、审批、执行和审计,被称为预算周期。
In this context, it should be noted a Recertification Audit will have to be conducted before the relevant date of the audit cycle is exceeded. 在这方面,必须注意换证审核必须在审核周期到期之前执行。
The extent to which the Legislature utilizes an audit report depends on the efficiency of the accountability cycle, amongst other things. 问责周期的效率是一个决定立法机关能否有效利用审计报告的因素因素。
Up to now the "audit cycle" had been "frozen" on the last day of initial certification. 到目前为止,“审核周期”已被“固定”为正审的最后一天开始计算。
Assisting internal audit manager to assess the risks existing in business cycle areas; 协助内部审计经理对公司业务流程层面的风险进行评估;
This means the "audit cycle" and "certificate cycle" are different. 这意味着“审核周期”和“证书周期”是不同的。
Accordingly, some guidelines to abate the adverse effects of constructing large dams by following the decision-making principles of integrated regional or watershed management, transparency, public participation, regular audit of expenses and receipts of the dam during its whole life cycle, etc. are suggested aswell. 并认为从流域或区域的角度进行综合决策、增加透明度与鼓励公众参与、在整个大坝的生命周期中进行定期审计等原则是减轻大坝负面影响的关键。
The traditional risk assessment and compliance audits requires a lot of take a lot of human resources, general consultants from the project team on a regular basis over the system risk assessment or audit, an audit takes a long cycle times between the reusable resources audit low. 传统的风险评估与合规性审计需要大量的占用大量的人力资源,一般由多名顾问组成项目组定期对系统进行风险评估或审计,一次审计耗费周期长,多次审计之间可复用资源低。
Then, based on Public Interest Theory of the audit supervision, we analyze the relationship between economic cycle and audit supervision. 接着,本文基于审计监管的公共利益论对经济周期和审计监管的关系进行了分析。
Therefore, the internal audit of construction projects from the early stage of the project began to take full account of the construction project life cycle, so as to realize their entire life cycle costs are minimized. 所以说,建设工程项目内部审计应从项目的前期开始,全面考虑建设工程项目的全寿命周期,进而实现其整个全寿命周期成本最小化。
Government investment projects audit, as an effective role of the supervising government construction fund using, can not be ignored. Especially in last few years the state advocates whole cycle tracking audit, its supervision and the rational use of government funds correct function more comprehensive. 政府投资项目审计作为政府建设资金使用的有效监督手段,发挥着其不可忽视的作用,尤其是最近几年国家大力倡导的全过程跟踪审计,其监督政府资金正确合理利用的作用更加全面。
These mainly include: audit procedures and methods in accordance with the seven-step implementation of the audit process, and audit contents composed of internal control environment audit and business cycle. 主要包括:审计的程序和方法,按照七步骤实施审计过程;审计的内容,分为内部控制环境审计和业务循环审计。
Starting from business strategy evaluation and risk analysis, the risk based internal audit identifies the audit focus and cycle based on, and works out the audit programming. 风险导向内部审计以企业战略评估和风险分析为起点,确定基于战略的审计重点及审计周期,进而编制审计规划。