The effect of current government audit system of our country is not ideal. This shows that the localization of the function of the government audit system is not clear. 我国现行政府审计制度效果不理想表明政府审计制度功能定位不明晰。
Control the audit risk in some range is the ideal result and we must make use of audit risk model reach this purpose. 理想的结果是将审计风险控制在一定的范围,这必须借助于审计风险模型。
This paper maintains that externalization of internal audit should be the setting pattern of internal audit institution of proprietor and partnership system of privately-owned enterprises while dual audit institution should be the ideal pattern of internal audit institution of the corporate system of privately-owned enterprises. 业主制和合伙制民营企业内部审计机构的设置模式内部审计外部化。公司制民营企业内部审计机构设置的理想模式双重审计机构。
The ideal model, based on credibility e-commerce system architecture, is related to the credit audit and distributed workflow system. 基于可信用电子商务系统体系架构的可信用电子商务理想模型,主要涉及交易中的信用审计及分布式工作流程管理。
And it is of great significance to make research on confucious'accounting ethics which include accounting ideal, real accounting, economic financing, good interior audit, and proper money making. 孔子的财务伦理观内容深刻,主要包括财务道德理想&“当”、诚信核算观、黜奢崇俭的理财观、反省与改过的内审观、生财有道的生财观等。
The article has summarized the research accomplishment of forefathers and has discussed the characteristics that ideal audit concept system should have: the essential factors of audit concept should be derived from the audit essence; 理想审计概念体系应具备的特征有:审计概念的构成要素应当能够从审计本质出发推导或再现出来;