The introduction of the field of computer audit, the audit work to ensure quality, improve the efficiency of audit work, but also to the audit work has brought new risks. 将计算机引入审计领域,在保证审计工作质量、提高审计工作效率的同时,也给审计工作带来新风险。
An Empirical Study on the Governance Efficiency of Audit Committee of China 我国审计委员会治理有效性的实证研究
Our Country Started Research on Efficiency Audit 我国开展效益审计的对策研究
The auditing target of information system audit does not only include financial accountant audit and management efficiency audit, and it has extended to network economic activities and management information system. 作为信息系统审计的审计对象不再局限于财务会计审计或管理效益审计等,而是扩大到网络化的经济活动和管理信息系统。
However, the bone of contention in current auditing theories includes how to carry out efficiency audit, and how to establish the evaluation system of efficiency audit. 然而,如何进行效益审计,效益审计的评价体系如何建立,是当前审计理论界争论的焦点。
Priority should be given to efficiency audit to vitalize old industrial bases. 老工业基地振兴需要效益审计先行。
Finance audit, result and efficiency audit and economic responsibility audit are related to each other and develop together. 财政审计与绩效审计及经济责任审计三者互相联系,共同发展。
On Efficiency Audit of Education Enterprise Unit 论教育事业单位效益审计
Inside Contact Among Finance Audit Result and Efficiency Audit and Economic Responsibility Audit 财政及绩效审计与经济责任审计的内在联系
Based on the analysis of audit characteristics, contents, connotation and basic requirements of audit innovation in the era of knowledge economy, this article puts forward some measures in order to improve the quality and efficiency of audit work through audit innovation. 本文在分析知识经济时代审计的特点、审计创新的内容、审计创新的内涵及基本要求的基础上,提出了审计创新的具体对策,旨在通过审计创新来提升审计工作的质量和效率。
Audit market environment is the key factor to determine the quality and efficiency of audit operation. The environment affects the mechanism of audit market and the realization of its function and goal. 审计市场环境是决定审计运作质量和效率的重要因素,也是制约审计市场机制能否有效运行的关键,它深刻地影响着审计职能和目标的实现。
The rapid economic take-off indicates that efficiency audit, the index of modern audit, serves as a watch-dog to guarantee the successful vitalization of the old industrial bases in the North-east China. 具育现代审计标志的效益审计完全可以为东北老工业基地振兴保驾护航。
First, on the basis of the previous research achievements, the thesis analyzes the essence of economic efficiency audit, and defines the EVA index as the efficiency audit evaluation index, and the statistic descriptive prediction data as the standard of the evaluation index. 首先,本论文在综合前人的研究成果基础上,对经济效益审计的实质进行了分析,明确了以EVA指标为效益审计评价指标,以统计描述预测数据作为评价指标标准;
The efficiency audit of budget should be treated as a key point. 把预算资金的效益审计作为重点;
Therefore, To some extent, the impact of fair value on earnings management eventually led to changes in market efficiency audit. 3. 因此,公允价值的引入在一定程度上影响着企业的盈余管理程度,并最终导致审计市场效率的变化。
Next, this article explains the definition of the government performance audit, and compares government performance audit with the financial audit, the economic efficiency audit and the economical responsibility audit. 其次,解释本文中政府绩效审计的内涵,并与财务审计、经济效益审计和经济责任审计相比较。
Construction and implementation of government audit of internal control is not just the government to improve audit efficiency and audit quality requirements, but also the need of economic and social development. 建设和执行政府内部控制不仅仅是政府审计提高审计效率和审计质量的要求,更是我国经济和社会发展的需要。
Secondly, through the Balanced Scorecard and management efficiency audit of internal relations, described the Balanced Scorecard management efficiency audit of the application. 其次通过对平衡计分卡理论与管理效益审计的内在联系分析,阐述了平衡计分卡理论在管理效益审计中的应用价值。
This article to establish internal control evaluation system based on system-based audit not only to ensure the quality of audit work to improve the efficiency of audit work, but also effectively reduce the audit risk of Certified Public Accountants. 以本文的建立的内部控制评价体系为基础的制度基础审计不仅保证了审计工作质量,提高了审计工作效率,还有效降低了注册会计师的审计风险。
The second part of empirical research we studied the efficiency of audit committee based on the view of earning management and audit opinion. 实证研究的第二部分主要从盈余管理和审计意见的角度对审计委员会的治理效果进行了研究。
Finally, a Balanced Scorecard Analysis of management efficiency audit of the general model of the application of the model management efficiency audit of the implementation of the steps and contents of the detailed analysis and elaboration of the practical application of the key issues were analyzed. 最后,建立了管理效益审计平衡计分卡分析通用模型,对应用该模型实施管理效益审计的步骤和内容进行了详细的分析和阐述,对实际应用的关键问题进行了分析。
Chapter 2, defined the connotation of the funds operation firstly, then brought up the economic efficiency audit, in which point out its difference and connection with financial audit. And finally indicated the characteristics of funds operation. 第2章企业资金运营效益的基本理论,首先对资金运营的内涵进行界定,然后提出经济效益审计的含义,指出其与财务审计的区别与联系,最后点出资金运营效益审计的特点。
System, an organic combination of the three modules to effectively improve the flight procedures auditors audit efficiency and audit quality. 系统三大模块有机的结合,有效地提高飞行程序审核人员的审核效率和审核质量。
The monitoring of energy efficiency status is one of important steps for some application such as energy management, energy efficiency evaluation and energy efficiency audit. 建筑能效状态监测是建筑节能监管、能效评估、能效审计实施的重要环节。
It is a difficult and complicated work for the audit people to study and grasp the characteristics of the working methods in the new historical period of the audit of state-owned enterprises. Efficiency audit of state-owned enterprise has become a new field. 研究和把握好在新的历史时期国有企业效益审计的工作方法和特点,对于审计工作者来说是一项艰巨而又复杂的任务。
In the key consumption energy enterprises based on the reduction in energy efficiency audit is the perspective of corporate enterprises shall achieve emissions reduction targets for an important measure. 重点耗能企业基于节能减排视角开展企业经济效益审计是其实现节能减排目标的一项重要措施。
The system for enterprise audit system can greatly improve the efficiency of audit work, efficient containment of illegal operations in the network, and the system will also bring improved efficiency and profit growth. 将该系统用于企业审计系统,可极大地提高审计工作效率,高效遏制网络中的违规操作,也将为企业带来效率的提升和利润的增长。
Nowadays, the efficiency of capital usage in government, enterprises and institutes has become a hot issue concerned by the public and the efficiency audit has become an irreversible trend as well. 目前,各级政府、企事业单位的资金使用效益情况已成为民众所关注的热点,效益审计已成为政府审计不可逆转的发展趋势。
With economic globalization and the gradual establishment of market economy, to promote the management level, improve the efficiency audit of management efficiency for the purpose of ongoing domestic academic theory, the constant application and practice of practitioners. 随着经济全球化及我国市场经济的逐步建立,以促进管理水平、提高效益为目的的管理效益审计在国内学术界不断开展理论研究,在实务界不断应用和实践。