continuous audit
英 [kənˈtɪnjuəs ˈɔːdɪt]
美 [kənˈtɪnjuəs ˈɔːdɪt]
连续审计；经常审计
双语例句
- The Research on the Implementation of Continuous Auditing in Internal Audit in China
持续审计在我国内部审计中运用的探析 - Continuous Audit: Dream and Reality
持续审计：梦想与现实 - Ideas for improvement were proposed in the following respects: shape good control environment, strengthen risk assessment and risk management, implement continuous test, ensure independent control report and internal audit, enlarge the cost of fraudulent practices.
从营造良好的控制环境、强化风险评估和风险管理、切实执行持续的控制检验、保证独立的控制报告、加大舞弊成本和关注内部控制制度本身的缺陷六个方面提出完善制度的意见。 - Continuous Quality Improvement ( CQI) of R& D Based on Process Audit
基于过程审核的R&D项目质量的持续改进 - The continuous failure of audit for listed companies is just because the registered accountants can not keep the required independence. The rub is the relationship between the part to hire an auditor and the part audited is unclear.
上市公司审计的失败应归因于注册会计师未能保持应有的独立性，而现有的上市公司审计法律关系三方主体中的委托人与被审计者合二为一是问题的关键。 - This paper discusses the basic framework of the implementation of external continuous audit and its advantages, obstacles on the basis of a review of researches and practice in this field.
本文在对有关持续审计的主要研究和实践回顾的基础上，探讨了实施外部持续审计的基本框架及其主要优势和可能面临的问题。 - The apply fields of kinds of continuous sampling plans in controlling test are also explored in this paper, which supplied the theory basic for the further development of audit attribute sampling in future.
为未来审计的属性抽样发展提供了理论基础。 - It has tried hard to heighten professional qualifications of global internal auditors by means of continuous education so as to keep abreast with the historical opportunity of quick development and accept a challenge of opening professional vistas for global internal audit.
促进包括CIA在内的多种证书项目的培训与考试，通过后续教育提高全球内部审计师的专业素质，以适应国际内部审计快速发展历史机遇和拓展职业前景的挑战。 - Continuous auditing can be divided into embedded audit module and continuous auditing agency law.
持续审计实现方法分为嵌入审计模块法和持续审计代理法。 - With modern businesses the continuous strengthening of corporate governance requirements, internal audit and value-added governance to achieve the same goals, the function, technology and methods, content and scope of internal audit changed, governance-oriented internal audit came into being.
随着现代企业对公司治理要求的不断加强，内部审计目标与价值增值的治理目标取得一致，内部审计的职能、技术与方法、内容与范围等方面发生了变化，治理导向内部审计应运而生。 - However, because of the continuous improvement of speed, the increase of network bandwidth and the substantial increase of network audit data generated by a network system, the detection task becomes very heavy, which request new requirements for network intrusion detection.
但由于网速的不断提高以及网络带宽的不断增加，网络系统产生的审计数据大量增加，检测任务变得很繁重，这就对网络入侵检测提出了新的要求。 - These changes make a higher requirement in the real-time, continuous, and dynamic of audit.
这些变化对审计的实时性、持续性、动态性提出了更高要求。 - Companies that to carry out the business have increased, the depth and intensity of audit continuous has improved, audit tools and methods continue to be much, very significant results.
开展该项业务的单位不断增加，审计深度和力度不断提升，审计手段和方法不断得到丰富，取得成果非常显著。 - In conclusion, postal enterprises should take steps to improve their continuous auditing system and contents and enhance audit quality with the purpose of increasing economic efficiency and coping with potential risks.
逐步完善邮政企业内部审计体系与内容，提高审计质量，提高企业经济效益与防范各种潜在风险。 - Continuous auditing is an innovation of an audit methodology. While, it can meet the various needs of the information users.
由于持续审计是一种审计方法的创新，同时又能满足现今的各种要求，因此在将来，持续审计必定会被广泛的推行。 - In recent years, as part of audit failure cases continuous exposure in our audit market, from the "old three cases" to the "new three cases", the problems existence in independent audit have emerged.
近年来，随着我国审计市场上部分审计失败案件的不断曝光，从老三案到新三案，独立审计所存在的问题不断显现出来。 - Finally we give an analysis of the implementation steps in internal continuous audit, and put forward some feasible recommendations for the plight of the internal audit, like accelerating the process of information-based construction, enhancing the quality of auditors and so on.
最后分析了内部连续审计的实施步骤，并根据连续审计的缺陷，提出了一些具有可行性的建议：大力发展连续审计，必须不断加速信息化建设的进程；同时还要不断提升审计人员的素质。 - A trusted system is the foundation of internal continuous audit, embedded audit module is the core and they affect each other.
其中，经认证的系统是内部连续审计的基础，内嵌审计模块是内部连续审计的核心，两者相互影响。 - According to the empirical results of the analysis of the conclusion, to improve auditor independence and professional competence, make continuous operation uncertainty audit opinion well.
针对实证结果分析所得的到的结论，来提升审计师专业胜任能力和独立性，使持续经营不确定性审计意见很好地发挥预警作用。