With the frequent exposure of financial fraud at home and abroad, the public has paid much attention to the independent audit quality which has become the great factor of the existence and development of CPA profession. 随着国内外财务丑闻案件的陆续披露,独立审计过程和结果的质量问题也越来越受到社会各界的高度关注,成为影响注册会计师行业生存和发展的重要因素。
As great economic changes both home and abroad in recent years, it is of vital significance to develop the core specialty and cultivate the core ability of internal audit strategically. 本文认为,在国际、国内经济形势日益发生变化的今天,如何从战略的角度开展内部审计的核心专长和核心能力的培养;
Most existing literatures at home study on theory base, necessity, status and countermeasures so on, less playing emphasis on the effects of audit results announcement system especially. 国内已有的文献大多是对审计结果公告制度的理论基础、必要性、现状、对策等方面展开研究,专门对审计结果公告制度效果的研究较少。
At present, at home and abroad on alternative indicators of audit quality are mainly the following: ① audit size. 目前,国内外关于审计质量替代指标主要有以下几种:①会计师事务所规模及品牌。
And how to define its nature, responsibility, status and function? The theorists home and abroad have argued for these for a long time and different countries 'state audit practice varies. 何谓国家审计?其本质、职责、地位、作用如何定位?中外理论界长期为此争论,各国的国家审计实践也是各具特色。
Firstly, the paper makes a comprehensive comb about the present research situation of home and abroad, and researches related theories of emergency relief funds and materials performance audit. Meanwhile, it analyzes the current related status of performance audit of emergency relief funds and materials. 首先,本文对国内外研究现状做了综合梳理,接着研究了应急救灾款物绩效审计的相关理论,同时对目前我国应急救灾款物绩效审计的相关现状做了分析。
At first, this paper analyzes the research situation both at home and abroad, analyzes and defines the related concepts of industry security and government audit, and expounds related theories, which make up of the papers 'theoretical basis. 首先,本文在分析了国内外研究现状的基础上,辨析并界定了产业安全、政府审计的相关概念,并阐述了相关理论,为本文的后续研究奠定了理论基础。
For the first part of the introduction, starting with the background and purpose in the study of the status quo at home and abroad registered accountants on the basis of the registered accountant to audit risk research methods. 第一部分为引言,从研究背景及目的入手,在分析注册会计师国内外研究现状的基础上,探讨了注册会计师审计风险的研究方法。
In recent years, the listed companies Audit Collusion cases appear unceasingly at home and abroad, but in our country, the Audit Collusion problem is even more prominent. 近年来,国内外上市公司审计合谋案件不断出现,而在我国,上市公司审计合谋这一问题则更为突出。
In addition, the government should offer a good environment for the development of the home audit firms actively too, give the home audit firms some trust and should handle the relationship between home and abroad correctly. 此外,政府也应该积极为本土会计师事务所的发展提供良好的环境,以及给本土会计师事务所一些信任,并正确处理好它们与外国会计师事务所之间的关系。
From the development of audit practice at home and abroad, audit of internal control over financial reporting is an important direction of the audit. 从国内外的审计实务发展来看,财务报告内部控制审计是现代审计发展的一个重要方向。
Firstly, this paper introduces the development background of the network security techniques and research status at home and abroad, and deeply analyses the essentiality of the interaction of firewall and IDS and security audit. 首先,本文介绍了防火墙、入侵检测技术、安全审计技术等计算机网络安全技术的发展背景和国内外研究现状,并对它们联动的必要性进行了深入探讨与分析。
By anglicizing the development of audit market in the home and the overseas, the article points out that the clear principal-agent relations are the premise which make the audit market effective, however, we are lack of the clear audit principal-agent relations. 通过对比分析审计市场在国内和国外的发展历史,指出清楚的委托关系是审计市场富有效率的前提,而我国缺乏清楚的审计委托关系。
Analysis of the background, research at home and abroad, and research ideas. Chapter ⅱ: the basic theory of modern risk-based audit. 分析了论题的背景、国内外研究现状以及研究思路;第二章现代风险导向审计的基本理论。