Research on Problem of the Performance Audit in the Brigade-regiment Level Living Service Center 旅团级生活服务中心绩效审计问题研究
How to keep the independent of the audit has become the initial problem that audit profession enhance oneself developments. 如何保持审计的独立性已经成为审计行业加强自身建设的首要问题。
Problem and Countermeasure in Risk Management Audit in China 我国风险管理审计存在的问题及对策
The problem of independent audit quality becomes the focus. 独立审计质量问题成为焦点。
Part 3 provides pertinence methods to the problem in Chinese internal audit, especially in the areas of framework, staffs 'abilities and audit environment. 第三章:对当前内部审计存在的主要问题提出针对性的措施。特别对内部审计的机构设置、审计队伍建设及内部审计环境的改善等三个方面提出建议。
The analysis of the problem resulted from the audit and the research of the improvement arc help for the manager of the construction unit to improve their level of the management. 对该领域审计中常见问题的原因分析和改进措施研究,可以帮助公路建设单位领导干部明确自身责任,提高其决策和管理水平,避免工作的失误。
The auditing theoretical counterparts have been discussing on the problem of audit failure. Some scholars are concentrated on attacking the governance structure of listed companies and their external supervision system and think it is the basic reason. 国内理论界对此进行大量的探讨,有的学者着重于抨击上市公司治理结构及外部监管制度,并认为这是审计失败的根本原因。
It is the most important problem to improve the audit quality and rebuild the honesty moral for the CPA circle, so it is very urgent to make a study on the CPA audit quality. 如何提高CPA审计质量,重塑行业诚信道德,成为CPA职业界别无选择的首要问题,加强对我国证券市场CPA审计质量的研究乃当务之急。
Study on the Problem of Low Audit Quality on Securities Market 证券市场审计质量低下的原因及对策研究
However, it is an empirical problem whether audit committees have improved financial report or not. 事实上,审计委员会是否已提高财务报告的质量,是一个实证检验的问题。
In the backdrop of a transformation economy, it is of special importance to study the problem of professional audit risk. 在我国转型经济的特定背景下,研究审计职业风险具有重要的意义。
This paper first explores on how to identify and audit the commercial bribery in auditing practice, and then emphasizes that the audit personnel should pay attention to this problem in their performance of audit. 本文从审计的角度探讨了如何识别、审计商业贿赂,指出审计人员在履行审计职责时对商业贿赂应予以充分关注。
Combining Wenzhou's practical situation, this article explores the problem on how audit supervision should benefit the establishment of credit in Wenzhou. 本文联系温州的实际情况,就审计监督如何为信用温州建设服务的有关问题进行了探讨。
The bankruptcy of the company led by Arthur Andersen's accounting scandal is bringing a series of profound reflection about the corporate governance and the spurious problem of accounting and audit all over the world. 安然会计丑闻导致公司的破产正在带来美国以至世界范围内的一系列有关公司治理及会计审计造假问题的深刻反思。
Auditor independence and audit quality is the core problem of audit area. 审计独立性与审计质量始终是审计研究领域的核心问题。
The paper introduces the current situation of the internal audit, analyses to find the problem in the enterprise internal audit on the knowing, the building and auditor of the internal audit. 本文就我国企事业单位内部审计现状,从内部审计认识、内部审计建设、内部审计人员等方面进行了分析,揭示了其存在的主要问题。
Performance audit of fiscal expenditure has been the core problem to the audit of fiscal expenditure. 财政支出绩效审计已成为财政支出审计的核心问题。
Improving audit quality is an urgent problem for social audit profession at present. 提高独立审计质量是审计职业界的一个急待解决的问题。
The audit plot has become a big rooted problem that harms the audit market and the economic development of our country. 审计合谋已成为危害我国审计市场和经济发展的一大顽疾。
As a result, objectively assessing economy duties of enterprise leaders during their work has become the key problem of the audit to economy duties. 客观界定企业领导人员任期经济责任,成为经济责任审计的核心问题。
Establishing the public finance frame system puts forward the new problem to public finance audit. Public finance audit should continue to standardize public finance budget management, work hard to improve usage performance of public finance funds and investigate gradually the public finance funds performance audit. 建立公共财政框架体系为财政审计提出了新的课题,财政审计要在继续规范财政预算管理的基础上,努力提高财政资金使用效益,逐步探索财政资金绩效审计。
In the light of the problem of the audit risk, this paper analyzes on the causes of the audit risk, and puts forward the key points of preventing and controlling the audit risk. 针对审计风险问题,分析了审计风险的成因,提出了防范和控制审计风险的要点。
But in recent years, a large number of audit fails shows: The serious quality problem exists in the present audit service. 然而近年来,大量的审计失败案例表明目前的审计服务存在着严重的质量问题。
It is a new direction of innovations in audit relationship that to introduce "the fourth party", who is independent to both managers and shareholders in the project of solving the problem of audit independence and clientage in auditing. 这样,在解决审计独立性和审计委托关系问题的方案中,引入一个既独立于管理者,又相对独立于现有股东的第四方来行使审计委托权,就成为审计委托关系改革的新方向。
The author considers that we must firstly resolve the problem of building-up the criteria for appraising audit quality in order to resolve effectively the problem of audit quality and its control. 笔者认为要有效解决审计质量及其控制问题,首先必须解决审计质量衡量标准的建立问题。
Under such circumstances, how to avoid audit failure cases, regain the trust of the public, has become the major problem that CPA audit facing. 在这种情况下,如何避免审计失败案件的发生,重拾社会公众的信任,已经成为目前注册会计师审计所面临的重大问题。
Government audit risk means the possibilities of loss of audit institution and social adverse effect resulting from audit institution failing to reveal the problem fully or making wrong audit conclusion while carrying out the audit supervising responsibilities. 政府审计风险指审计机关在履行审计监督职责过程中,未能充分揭示问题,或作出错误的审计结论,导致审计机关遭受损失或造成社会不良影响的可能性。
Highway engineering cost general contents of verification and the reflection of "super three" problem, audit objective and the content of audit, and give a detailed description through examples. 主要探讨了:对公路工程造价-般的核查内容、关于三超问题的思考、审计的目的、审计的内容等,并通过事例做了详尽的说明。
In practice it has become an issue for the people to discuss a lot of problem on audit evaluation. Currently, it is scare for our economic responsibility audit theories and practices in our motherland since 1999. 在实践中,任期经济责任审计评价更是人们讨论的焦点。当前,我国经济责任审计从1999年才正式开始实施,经济责任审计理论不足,实践发展也不充分。
The exterior supervision system is various: One is a nation audit whose core problem is the objectivity of audit report. 建立多种主体的外部监督机制,一是国家审计监督。核心问题是保证国有企业财务报表的真实性和国有企业审计的客观性。