The external auditor recommended, however, that a detailed cost audit be carried out by the pilot; this recommendation was endorsed by the construction committee. 然而,外聘审计员建议请领航员进行一次详细费用审计;这一建议得到了建筑委员会的赞同。
The paper concludes some usual audit methods of government investment project cost audit, analyses the main characteristics, scope of application, using effect, merits and demerits. 归纳了政府投资项目工程造价审计工作中经常使用的审计方法,分析其主要特征、适用范围、使用效果、优缺点等。
Project cost audit is an important part of project cost, and the necessary means to control project cost, this paper discusses problems in project cost audit and proposes approaches to solve them. 工程造价审核是工程造价的重要环节,是控制工程造价的必要手段,本文就工程造价审核中遇到常见问题,提出处理的办法,与大家共同探讨。
How to prevent risks in cost audit of engineering project invested by financial funds 如何防范财政性资金投资项目造价的审核风险
The level of cost of audit projects has important impact on efficiency, quality and the realization extent of the audit income. 审计项目成本的高低影响着审计效率与审计质量,以及审计收益的实现程度。
Environmental consultants can perform audits, and in some countries governments will pay for or subsidise the cost of the audit. 审计工作可以由环保顾问完成,而且在一些国家,政府还会支付或补贴用水审计的成本。
This paper analyzes the problems faced by the current engineering cost audit, and probes into the measures for avoiding the risk of construction cost audit. 分析了当前工程造价审核面临的问题,探讨了规避工程造价审核风险的措施。
Audit; Project fabrication cost audit is special. 工程造价审计是一项特殊的审计。
The application of the bill account system brings the engineering cost audit a new train of thought. The principle and method of engineering cost audit changed greatly. 工程量清单计价办法的实施给工程造价审计工作带来新的思路,无论在审核原则还是审核方法上,现阶段的工程造价审计工作都发生了重大变化。
To carry out cost audit of nursing care 实施护理成本核算
According to the characteristics of auditing market in China, there are five factors that cause the variation of audit tendering and threatens the cost compensation of audit firms. 本章结合我国独立审计市场的特点,提出五点特殊因素使得招投标制在注册会计师选聘中异化现象突出,进而对注册会计师成本补偿构成严重威胁。
In reference to the metro engineering budget and budgetary estimate norms of part of the cities of our country, the paper puts forward a concept and fundamental principles of construction cost analysis and audit for phase 1 civil works of Shenzhen Metro. 此文参照我国部分城市地铁工程概预算定额和行业定额,提出深圳地铁一期土建工程造价分析和审计的思路及其基本原则。
The author also suggests that the hospital should carry out cost audit, regulate audit of section offices, and probe into ownership reform, and so on. 提出了医院开展成本核算,规范科室核算以及探索产权改革的建议等。
Doubtlessly, the audit price is affect by the audit market audit production audit cost and audit risk, and so on. 该审计价格无疑要受审计市场条件、审计产出、审计成本与风险诸因素的影响。
This paper first explores the definition of quality cost, and then puts forward the evaluation of quality cost and quality cost control method in the manufacturing, and finally discusses the quality cost audit. 本文根据质量成本的定义,分析质量成本的评估方法和生产过程的质量成本控制方法,进而探讨质量成本审计。
The law risk of audit is the cost of audit fraud. Probability of exposure and degree of punishment are the two main determining factors. 审计法律风险是审计欺诈的代价,它的两个主要决定因素是曝光的概率和惩处力度。
The audit process in fact is the course to control audit risk and to balance the income, risk and cost of audit at the same time. 审计过程实际上是审计风险的控制过程,也是审计收益、审计风险和审计成本的权衡过程。
This paper first analyses the necessity of integrating audit resources of the government and then puts forward some proposals to save the cost of audit, improve the efficiency of public financial audit. 本文立足审计实践工作分析了目前政府审计进行审计资源整合的客观必要性,提出通过对政府审计资源的整合,节约审计成本,提高审计效率,促进公共财政审计发挥更大效能作用。
The development of the system can reduce the cost of quality audit, regulate the methods of quality audit and improve efficiency of quality audit and the level of quality management. 该系统的开发能为企业降低质量审核成本,规范质量审核方法和提高审核工作效率及质量管理水平具有重要的现实意义。
Overhead cost audit and cost management are long existing and very difficult problems. 间接成本核算和管理是企业长期存在并难以解决的问题之一。
I found that one important reason of this phenomenon is that the legal liability of Certified Public Accountants is not clear, especially that the civil liability is in default and the liability cost for false audit report is too low. 笔者深刻认识到造成这一局面的重要原因之一是注册会计师法律责任不明确,尤其是民事责任缺位、出具虚假报告的法律责任成本太低。
In our view, it is necessary to probe deeply in the concept of contingent cost control of audit projects. and design scientific control strategy to evade or control audit risk and improve audit performance. 笔者认为,有必要深入研究审计项目或有成本控制理念、制定科学的控制策略,更好地规避审计风险、提高审计绩效。
In analyzing process of the models, the relation audit quality, audit cost and net audit value is discussed to get the three important competitive factors, public image, audit efficiency and compensable capital ratio. 并进一步从模型分析过程中讨论审计质量和审计成本以及审计净价值的关系,最终从中获得提升事务所竞争力的三大竞争要素&公众形象、审计效率、可赔偿资本风险比率。
By use of the results in logistics cost management audit, this paper gives the detail measures of managing logistics activity-based costs of Sichuan tobacco business enterprises. 利用物流费用管理审计成果,提出四川烟草商业企业物流费用管理的具体实施措施。
In the residential construction project cost audit model, the first major projects of a similar project as the input vector, similar residential project cost of the project as the output vector. 在住宅建筑工程造价审核模型中,先以相似工程的主要工程量作为输入向量,相似住宅工程的工程造价作为输出向量。
In theory, the audit pricing is mainly affected by the audit cost and the audit risk. 从理论上来讲,审计定价主要受两个因素影响,即审计成本与审计风险。
When certified public accountants audit financial report, paying attention to environmental matters, it increases environmental matters judgment and audit procedures, raising the cost of the audit and the audit fee increasing. 注册会计师在报表审计时,对环境事项给予应有的关注,增加了对环境事项信息的判断,增加了审计程序,提高了审计成本,审计费用相应增加。
Then, author analyses orientation of project cost audit in government construction project supervision, the existed difficult problems in the whole process of audit, and then author puts forward the corresponding optimization measures. 紧接着,作者分析了目前造价审计在政府建设项目监管中的定位、整个审计过程存在的普遍问题,并在此基础上提出了相应的优化措施。
Paper has great practical significance which to guide the project construction phase cost tracking audit. 论文对指导工程施工阶段造价跟踪审核具有重要的现实意义。
The main content of the internal audit on general contracting project must improve form finance audit and cost audit to management audit, and the main function also must improve for supervise to service, and internal audit employees must strengthen the acquaintance, investigation and communication. 工程总承包项目内部审计应该从财务审计和造价审计向管理审计转变,其职能也应该从监督职能为主转化为服务职能为主,内部审计人员应加强对项目管理实务的熟悉、调研和沟通。