Reduce meetings and simplify official documents. Improve the financial budgeting process, along with approval and audit systems, and focus on the control of administrative expense. 减少会议、文件,健全严格的财务预算、核准和审计制度,着力控制三公经费支出和楼堂馆所建设。
Set up and perfect every account about cash, audit strictly the voucher of cash income and cash expense. 建立健全现金出纳各种帐目,严格审核现金收付凭证。
Investors also remain frustrated with the audit profession, which is "highly fragmented and hamstrung by regulations that protect the small firm at the expense of the market". 而且,投资者仍对审计行业感到沮丧,该行业“高度分散化,以牺牲市场来保护小型审计所的规定令其受到严重损害”。
The audit will be completed at your expense. 审计费用将由你支付。
Audit the monthly operation and expense report, then file and summit them. 审核运营点运行月报和费用月报并负责存档和上报。
The enterprise's preventive audit must focus on the management policy, the plan, the economic contract, goods supply, the cost and expense and benefit, the engineering project and the economic responsibility audit. 企业预防型审计应当侧重于对经营决策、计划、经济合同、物资供应、成本费用效益、工程项目和经济责任的审计。
The audit expense is higher than economical punishment, which is one of reasons that why audit plot usually occurs; 审计费用高于经济处罚,是大量审计合谋事件发生的原因之一;
Using the data between 2003 to 2004 from the listed companies, authors make a research on related trade and audit opinions, the result shows that audit opinions can not always be so effective and some undetermined variables such as audit expense play important roles in the trade. 利用上市公司2003、2004年的数据,对关联交易和审计意见进行了实证研究。研究发现,审计意见能反映出关联担保情况,但不能反映出上市公司大股东对上市公司的资金占用情况;
The result is that the accounting fraud in listed companies and audit failure are positive correlation and the factors of audit failure are mainly asset-liability ratio, cash debt ratio, asset margin, degree of related-party transactions and audit expense ratio. 实证检验结果表明,上市公司会计舞弊与审计失败正相关;在存在会计舞弊的条件下影响审计失败的主要因素有资产负债率、现金负债率、资产净利率、关联方交易度以及审计费用率。
To further observe the influence of internal control risk to the audit expense, the paper observed the audit fees of the existence of deficiencies in internal control that year and two years before and after changes in audit fees. 为了进一步观察内部控制风险对审计费用的影响,本文通过观察存在内部控制缺陷当年及前后两年审计费用的变动情况,以揭示各年审计费用的变动情况。
Supposition 4: The National audit office sets up audit expense reduction. 假设4:审计委员会设立以后审计费用减少。