Article 26 Financial departments and auditing departments shall supervise the collection, payment and administration of unemployment insurance funds according to law. 第二十六条财政部门和审计部门依法对失业保险基金的收支、管理情况进行监督。
For example, the financial auditing domain and the reservations domain are two largely unrelated fields that focus on very different aspects, or viewpoints, of the same system. 例如,财政审计领域和储备领域是两个极不相关的领域,它们关注不同的方面,或者相同系统的不同视角。
The Research of Oil Station 'Financial Risks and Auditing Significance System 加油站财务稽核与风险控制系统研究
It also pointed to regional improvements in financial reporting, auditing and director training. 报告还指出,亚洲地区在财务报告、审计和董事培训方面取得了进展。
The necessity and feasibility that the strategic auditing is used on financial statements auditing are analyzed in this dissertation. 本文分析了战略审计用于财务报表审计的必要性和可行性。
The financial committee should prepare a written financial/ auditing report to present to the departmental committee during the first departmental meeting held that semester. 本会应于每学期开学后第一次系务会议中提出有关本系经费收支、管及运用之稽核报告。
This paper mainly focused on discussing the theory feasibility and main thinking of using risk-oriented audit mode in Public financial performance auditing. 本文着力探讨了在公共财政绩效审计中引入风险导向审计模式的理论可行性,以及在实践中运用风险导向审计模式的基本思路。
The Influence of Environment Matters to the Financial Statements Auditing and Countermeasure Research 环境事项对财务报表审计的影响及对策研究
Proposing long, medium and short term strategies to manage activities concerning the financial auditing. 参与策划金融、审计长、中、短期的管理活动;
The Studying of Using Risk-oriented Audit Mode in Public Financial Performance Auditing 风险导向审计模式下公共财政绩效审计思路探讨
Research on Consolidated Financial Statement Auditing 合并会计报表审计的探讨
But at the present time, most Of the companies publish and verify the environmental report voluntarily, and the verification of environmental report lacks generally accepted criteria or standards which are possessed by financial statement auditing. 目前,国外大多数公司对外公布环境报告和进行环境报告鉴定都是自愿的,且环境报告鉴定尚缺乏财务报表审计所具备的公认报告准则。
On implementation of capital construction financial auditing 浅谈如何实施基本建设财务审计
A Simple Explanation of Business Group Internal Financial Responsibility Auditing 浅谈企业集团内部经济责任审计
Financial Auditing Model Based on Artificial Neural Network 基于人工神经网络的金融审计模型
As a part of supervision system of national economy, financial auditing and supervision are very significant to maintaining financial and economical order, strengthening the construction of honest government, promoting administrating the state according to law and ensuring continuing and healthy development of national macro-economy. 财政审计与财政监督作为国民经济监督体系的组成部分,对于维护财经秩序,加强廉政建设,促进依法行政,保障国家宏观经济的持续健康发展具有重要意义。
Analysis on Financial Auditing and Supervision ( 2) Government savings is different from fiscal surplus. 财政审计与财政监督辨析(2)政府储蓄不等于财政结余。
According to different subjects, internal control evaluation can be divided into external evaluation and internal evaluation, including internal control evaluation in financial statements auditing, internal control examination, and internal control evaluation by internal auditors and internal control self-assessment. 本文认为,根据评价主体的不同,内部控制评价可以分为外部评价和内部评价,具体有会计报表审计中的内部控制评价、内部控制审核、内部审计人员对内部控制的评价和内部控制自我评估。
In the third chapter, the paper introduces the methods and major contents of internal auditing: internal control auditing, financial auditing, operational auditing and management auditing. 内部审计的实现方式(即应用),包括内部控制审计、财务审计、经营审计、管理审计的含义、作用和实现方式(第三章);
The author inquires into the practical consolidated financial statement auditing, which includes auditing the consolidated range, the accounting policy, the individual financial statements of individual companies, the procedure making consolidated financial statements, the consolidated financial statement annotations. etc. 作者认为合并会计报表审计的内容,应当为合并范围的审计,会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。
The second part gives points of how to set up financial auditing superintendence system in accordance with public financial frame. 第二部分论证了如何建立与公共财政框架相一致的财政审计监督机制。
Financial auditing is an important measure for reinforcing the construction of the management team of the Party and the government, an important means to fight corruption, and one of the important forms of exercising financial monitoring of the leading officials. 干部经济责任审计是党和国家加强干部队伍建设,开展反腐倡廉活动的重要举措,是对领导干部进行经济监督管理的重要形式之一。
The internal control auditing and financial report auditing have close connection, the implementation together will affect auditing opinion of financial report. 内部控制审计与财务报告审计之间有着密切联系,两者并行必然会影响财务报告审计意见。
The traditional financial auditing cannot satisfy evaluation and reflect the government economic activities especially the need of public resource utilization. 传统的财务审计已不能满足评价和反映政府的经济活动,特别是公共资源利用效果的需要。
And in order to the justice, efficiency and realize resource optimal allocation of capital market, certified public accountants who as independent third-party provide verification and supervision for the fairness and justice of financial report, the verification results perform as the issue of financial statements auditing opinions. 而为了资本市场的公正、高效、实现资源的最优配置,则需要作为独立第三方的注册会计师为财务报告的公允公正提供鉴证和监督,其鉴证结果表现为其出具的财务报表审计意见。
Audit confines earnings management along with its quality. Audit quality reflects earnings management in financial information by auditing. 审计限制盈余管理的作用是随审计质量的变动而变动的,审计质量高低具体反映在己审财务信息中盈余管理的程度上。
Civil affairs departments, health departments, labor departments, financial and auditing departments to carry out their duties, cooperate on doing a good job of medical relief jointly. 民政部门、卫生部门、劳动部门、财政和审计部门,各司其职,相互配合,共同做好医疗救助工作。
The financial auditing is an important part of the government auditing, which help maintain the security and stability of national financial systems by auditing the financial systemic risk. 金融审计是政府审计的重要组成部分,其中对金融的系统性风险的审计有助于维护国家金融系统的安全稳定。