Article 30 Public audit firms that independently conduct public audit according to law shall be guided, supervised and managed in accordance with relevant laws and regulations of the State Council. 第三十条对依法独立进行社会审计的机构的指导、监督、管理,依照有关法律和国务院的规定执行。
Italy insists it volunteered, but this amounts to a public audit every quarter by the IMF. 意大利表示将自主削减债务,但这需要IMF每季度进行公开审计。
This article analyses how to apply the BSC to the public resources audit based on the core mind of the BSC. 文章基于平衡计分卡原理与其核心思想,对其在公共资源绩效审计中的具体运用进行探讨。
Strengthening public expenditure audit, and promote socialist market economy under the conditions of the new audit of the financial issues. 强化公共支出审计,促进社会主义市场经济条件下财政审计工作的新课题。
Safeguarding national economic security and public finance audit is the eternal theme of government audit if we study from different angles. 从不同的视角考察,维护国家经济安全和财政审计均是政府审计的永恒主题。
Exploratory Research on the Public Performance Audit Standard and Audit Basis of China's Environment Administration 我国政府环境管理绩效审计标准与依据探究
The public finance theories and the basic frame on the condition of the modern market economy decide the developing tendency of public finance audit. 现代市场经济条件下的公共财政理论和基本框架,决定着财政审计发展趋势和取向。
While our public audit industry has witnessed rapid progress with our economic development, our certified public accountants have made great contributions to the development of our economy and securities business. 我国的民间审计行业和注册会计师们,在随着我国经济一起成长的同时,确实为经济的健康发展、证券市场的培育做出了较大的贡献。
Research of Public Audit Liability System 民间审计的责任体系研究
At the same time, the public audit which is also known as CPA audit, as an essential part of social audit supervision system has aroused more attention than ever before. 而民间审计,即注册会计师审计,作为社会审计监督体系的重要组成部分,也受到了前所未有的重视。
Based on analyzing the characteristics of electric power industry, the audit supervisory system was approached, which consists of audit of government, certified public accountant audit and internal auditing. Its main objective is to explore the way of enhancing audit supervision efficiency. 在分析电力行业特点的基础上,对由政府审计、注册会计师审计和内部审计所组成的审计监督体系进行了研究,目的是探索提高审计监督有效性的途径。
Since the first foundation of the auditing agency in our country, the organization system of the agency, which covered government audit, internal audit and public audit, has been primarily formed. 回顾历史,自建立审计机构始,经过多年的努力,我国初步形成了包括国家审计、内部审计和社会审计在内的审计组织体系。
It means that the environment of the Public Finance Audit will be changed. 财政预算管理制度的改革,意味着我国财政审计的外部环境发生了变化。
There is also a unprompted price bottom line in Chinese public audit market, but audit quality isn't improved for it. 上市公司独立审计市场自发形成审计价格下限,但没因此促成审计质量自发的提高。
Thinking of the Public Audit under the Frame of WTO 在WTO框架下对政府审计的思考
This paper established two models after reviewing literature and thinking development, demand, quality and carrying risk of public audit in Chinese securities market. 本文在回顾相关文献和对我国证券市场独立审计发展、需求、执业质量、风险认识的基础上,建立两个实证模型。
As an important case in governmental reform, the audit-storm, the information revolution of national audit, is the positive incident in the process of approaching to public audit. 审计风暴是一场国家审计信息革命,是我国政府进行依法行政、建设法治政府改革过程中的重大事件,也是具有公共审计特征的国家审计改革的探索。
The Institutional Idea on Ensuring Fairness of Public Audit 保证注册会计师审计公正性的制度设想
MarxAlong with the economic development, the public audit service becomes more and more significant. 其实,经济越发展,民间审计也越重要。
However, with the expansion of public audit industry in the last two decades, the frequent occurrence of audit failure has brought a bad influence on this industry and our economic development at large. 但是,从我国民间审计二十多年的发展历程也可以看出,在行业不断发展壮大的同时,也伴随着审计失败案例的不断发生,给经济和民间审计行业都造成了极为不利的影响。
Public Corporation Audit Committee can directly employ the Accountant Committee. 由公众公司审计委员会直接雇请会计师委员会;
When the corporate financial good health, there is no fraud motive that no financial statements for a cosmetic, in this case, naturally the quality of Certified Public Accountants audit also higher. 当企业财务状况良好时,就没有舞弊的动机,也不会对其财务报表进行粉饰,在这种情况下,注册会计师的审计质量自然也就比较高。
Then based on the descriptive statistical analysis and case analysis of the sample companies 'annual reports, self-evaluation report and certified public accountants audit reports, I will reveal the present situation of Sichuan listed companies' internal control information disclosure. 其次对样本公司披露的年报、自评报告以及注册会计师审核报告中的内部控制信息进行描述性统计和案例分析,揭示四川上市公司内部控制信息披露的现状。
Army performance auditing and public performance audit has many similarities. 军队与公共部门绩效审计又具有相似性。
When certified public accountants audit financial report, paying attention to environmental matters, it increases environmental matters judgment and audit procedures, raising the cost of the audit and the audit fee increasing. 注册会计师在报表审计时,对环境事项给予应有的关注,增加了对环境事项信息的判断,增加了审计程序,提高了审计成本,审计费用相应增加。
Good corporate governance can provide good external conditions for audit quality; it can reduce the degree of the managers 'intervention for certified public accountants audit. 良好的公司治理能够为外部审计提供较好的条件和环境,降低管理层对注册会计师审计的干预程度。
Along In the further development and deepening of the market economy days, the capital market of Certified Public Accountants audit quality demand increases, the quality of research for the audit is becoming increasingly important. 在市场经济进一步发展和深入的今天,资本市场对注册会计师审计质量的需求不断提高,对于审计质量的研究也显得日益重要。
The main duties of certified public accountants audit the financial statements is to enhance the credibility of financial reporting. 注册会计师的主要职责就是对企业的财务报表进行审计,增强财务报告的可信度。
At present, the domestic and foreign well-known scholars have conducted the research from different angles on certified public accountants audit quality control, and caused it already to become a complete system. 目前,对于注册会计师审计质量控制,国内外各知名学者,都从不同角度不同视角进行了研究,使其已经成为一个较为完整的体系。
But, the certified public accountant audit cannot be developed healthfully and orderly only by the corresponding law and norms. 但是,仅有相应的法律和规范,还不足以使注册会计师审计健康有序地发展。