An audit team is established according to the audit plan; members of the audit team should be ensured qualified through training. 依据审核计划成立审核组,审核组成员应是经过培训取得资格。
The KPAs of level 2 are controls and managements of strategic, plan of all the year, project layout, payoff and audit. 可重复级的关键过程域有战略控制、年度计划控制、项目规划、盈利能力控制和营销审计;
Put the Five-Year Plan of the Office of Audit, PRC into Action to Set up a First-class Nanjing Audit University 认真贯彻审计署五年规划努力建设高水平审计学院
The tentative plan of the improvement of enterprise internal audit system 完善企业内部审计机制的设想
Therefore, the author proposes in this article the countermeasures to strengthen the audit supervision of universities and colleges and some tentative plan about the application of audit publicizing system. 本文就现行体制下如何强化高校审计监督,推行审计公告制度提出设想。
The certified accountant can plan the audit work according to the importance level, confirm that audits the range, design the scale of samples, Appraise and audit the result and publish the suggestion of auditing on the accounting statement. 注册会计师可以根据重要性水平规划审计工作,确定审计范围,设计样本规模,评价审计结果并对会计报表发表审计意见。
Some methods for organizations to raise the effectiveness of internal quality system audits were introduced and discussed briefly. It is necessary to carry out internal audit plan scientifically and strictly, emphasize audit method, perfect corrective and speed up reform of internal audit. 简要介绍组织应科学制定内审计划、认真实施内审计划,并从注重审核方法、注重纠正措施的落实、加大整改力度等方面,来提高内部质量体系审核的有效性。
A Plan for the Target of the Application of the Computer Network Technology in the Financial Audit Department 金融审计网络化的技术目标设想
We should enlarge publicity, do well in the plan coordination, adopt correct audit methods and define the contents of audit. 应加大宣传力度,搞好计划协调,采用正确的审计方法,确定审计内容。
Tentative Plan on Constructing the System of Universities and Colleges for Publicizing Audit Results 高校审计公告制度构建的设想&基于审计公告制度的思考
The designed process include: audit plan, selecting the control points, control testing, evaluation of control deficiencies, the summary of the auditing and issuing internal control audit reports, and made clear that it is better to adopt top-down audit. 所设计的流程主要包括:审计计划、选择控制点、控制测试、评价控制缺陷、审计工作总结和出具内部控制审计报告等程序,并明确指出应采用自上而下的审计方式。
Five years 'developing plan of audit working from 2003 to 2007 was produced by National Audit Office, which aims to establish socialism public finance, and mark out finance audit planning. 审计署《2003&2007年审计工作五年发展规划》以建立社会主义公共财政制度为目标,制定了财政审计工作规划。
The security plan can meet the security requirement of system from six sides: physics security; network security; system security, mainly for OS security; business application security; Safety audit and management rules. 安全方案从六个方面满足系统的安全需求:物理安全;网络安全;系统安全(主要是指操作系统的安全);业务应用的安全;安全审计和管理制度。
This paper researches on the relationship between the efficiency of corporation governance and financial restatements via examinations of ownership structure, board structure, executive option plan, and the quality of independent audit. 本文通过考察股权结构、董事会结构、股权的薪酬激励、独立审计质量共同作用下的治理结构,研究公司治理与财务重述之间的关系,从财务重述的角度探究公司治理效率。