Meanwhile, the weak binding force of law has reduced the CPA's sense risks and finally lead to the failure of the independent audit market. 而法律约束的有效性不强,降低了注册会计师执业的风险意识,最终导致独立审计市场失灵。
To change status quo, we should improve the capital stock structure and the civil law responsibility of the audit firms. 治本的关键在于改良、改善上市公司的股本和治理结构,强化会计师事务所的民事赔偿责任。
The promulgation and implementation of the Audit Law has formed the basic framework of audit legal system and conducted the practice of audit supervision into a legalized track. 审计法的颁布实施,确立了我国审计法律体系的基本框架,使审计监督工作纳入了法制化轨道。
Auditing by law is the basic requirement of the audit work, also the essential pledge of utilizing audit adequately. 依法审计是审计工作的基本要求,也是充分发挥审计作用的根本保证。
The audit law of China has been perfected in 2006, meanwhile the National Audit office of our country took the performance auditing as target this year. 2006年《审计法》修改,同时国家审计署将推进绩效审计作为对各级审计机关的工作要求。
The thesis mainly probes into government system and law system 'influence on the formation of country audit system and states that government system guides the formation of country audit system and law system supports it. 本文着重探讨了政体和法系对国家审计体制的形成产生的影响,并认为政体制导着国家审计体制的形成,法系支撑着国家审计体制的形成。
Law Office. Empirical analysis of legal system of government audit responsibility 法律援助制度。政府审计职责法律制度的实证分析
To avoid such actions at law, the registered accountants should improve their makings, and act more scientifically and soundly in the way& procedure of audit. 注册会计师要想有效地避免法律诉讼就要提高自身素质,同时在审计方法和程序上要更科学和更严密。
The paper discuses some problems of the standards of deciding responsibility of audit law, the conditions of attribution and no-duty of audit law, and the mothods of realizing responsibility of audit law. 本文全面论述了审计法律责任确定的标准、审计法律责任的归责与免责条件、审计法律责任的实现方式等问题。
By analyzing the performance audit of Shenzhen audit bureau, combining the national performance audit environment, this thesis posts the main obstacles of government performance audit, for example, the audit system, the audit law, the evaluation criterion of performance and audit talents etc.. 本文通过对深圳市审计局的绩效审计的分析,结合全国绩效审计环境,从审计体制、法律、绩效评价标准和审计人才等方面,揭示了我国政府绩效审计在发展中存在的主要障碍。
In March 2004, Law Department of National Audit Office sponsored a seminar on the amendment of Audit Law. Teachers from Nanjing Audit University voiced different opinions on the system, function and power of audit legislature. 2004年3月,审计署法制司在南京审计学院召开了征求《审计法》修改意见座谈会,与会教师为《审计法》修订提出了诸多意见和建议。
This paper aims to discuss how to reform and perfect the supervision mechanism for administration by law in the position of state audit. 本文从国家审计的角度探讨对依法行政监督机制的改革与完善。
The Content and Characters of Audit Law of Taiwan& Comparing with the Audit Law of the mainland 试论台湾地区审计法的内容与特征&兼与大陆审计法相比较
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。
Research on Economic Law Accountability Theory of Independent Audit in Security Market 证券市场独立审计经济法责任理论研究
The disputes between the law field and the accountant field on the confirmation of mendacious audit statement can be resolved. 在认定何为不实的审计报告问题上法律界和会计界虽然存在分歧,但是是可以解决的。
Following the responsibility of audit institution, which is set by the Audit Law and the "Provisional Practice Direction for Auditing Central Budgetary Implementation", compliance audit of revenues and expenditures of public finance is inherently required during enhancement of audit supervision and fulfilling the law liability. 从审计法和《中央预算执行情况审计监督暂行办法》规定的审计机关的职责出发,财政收支合法性审计是加强审计监督、履行法律责任的内在需要。
A Research on the Ability of Auditing by Law of State Audit Institutions 国家审计机关依法审计能力研究
But in practice, the execution of auditing by law is not as good as expectation, the ability of auditing by law of ministry of audit need to be improved. 但是,从审计实践来看,依法审计的执行情况并不理想,依法审计能力尚待进一步提高。
On the other hand, the audit law enforcement power is restricted in a certain degree because of the various factors. It restricts the exertion of the audit function and the development of the audit enterprise. 但由于受多方面因素的影响,审计执法力度在一定程度上受到了制约,同时也影响了审计职能的发挥和审计事业的发展。
The newly revised "Audit Law" looks on "promote increased efficiency in the use of fiscal funds" as the objective of the audit, which has far-reaching significance. 新修订的《审计法》将促进提高财政资金使用效益作为审计目标之一予以明确,无论从理论还是实务角度来看都有深远意义。
Therefore, it has been recommended that the audit committee of the listed companies in our country should be standardized and improved in terms of law and regulations, governance environment and the characteristics of the audit committee itself. 因此建议从法律法规、治理环境以及审计委员会自身特征等方面进一步规范和完善我国上市公司审计委员会制度。
So completely dissertate the construction of corresponding law system for implement of integrity audit system. 因此,作者首先全面论述了廉政审计制度实施的相关法律制度建设。
To state law ( but not the regulations) in the form of audit institutions position, function, responsibilities and other aspects clearly defined. 以国家法律(而不是法规)的形式对审计机关的地位、作用、职责等各个方面作出明确的规定。