test audit
英 [test ˈɔːdɪt]
美 [test ˈɔːdɪt]
网络 试审核抽查; 抽查
双语例句
- Accountants may use quantitative techniques to test audit data.
会计师们会用计量的方法来检验账目数据。 - Discussion on Hopkinson Bar Test Method; The Application of Bayesian Decision Theoretic Approach To Audit Sampling
Hopkinson压杆测试技术探讨论贝叶斯决策理论法在审计抽样测试中的应用 - Correlation Test of Bargaining Power and Audit Pricing& Empirical evidence from the audit market of Chinese listed companies
谈判能力与审计费用的相关性检验&基于中国上市公司审计市场的经验证据 - The benchmarking test audit on high-tech firms cooperation R& D network
高新技术企业协作R&D网络的标杆测试审计 - Establish the regression equation of palm oil products, It can solve rapid test of density of palm oils, and audit the correctness of density results. Provide a definite science theory for getting the density rapidly.
应用回归分析理论建立了棕榈油产品温度和密度的回归方程，可用于解决棕榈油密度的快速测定及审核密度测定结果的准确性，为快速得出密度结果提供了一定的科学理论依据。 - Ideas for improvement were proposed in the following respects: shape good control environment, strengthen risk assessment and risk management, implement continuous test, ensure independent control report and internal audit, enlarge the cost of fraudulent practices.
从营造良好的控制环境、强化风险评估和风险管理、切实执行持续的控制检验、保证独立的控制报告、加大舞弊成本和关注内部控制制度本身的缺陷六个方面提出完善制度的意见。 - Compliance test is necessary to the audit procedure in which the control risk shall be estimated highly. The compliance test and substantive test should be done fully by taking advantage of the characteristics of compliance test.
在审计程序上，符合性测试必须进行，且要高估控制风险，充分利用符合性测试的特点，实施充分的符合性测试和实质性测试； - On the Closing Test in the Application of Audit Practice
谈谈截止测试在审计实务中的应用 - Relationship between Audit Quality and Auditor Size: From the Empirical Test of Audit Fees
审计质量与事务所规模背离&来自审计公费实证的证据 - The core audit concepts include independence, professional circumspection, professional ethics, audit evidence, audit standard, audit test, and audit opinion. The derived audit concepts include professional competence, audit materiality, audit risk, audit responsibility and fair expression.
核心概念包括独立性、职业谨慎、职业道德、审计证据、审计标准、审计测试、审计意见，派生概念包括专业胜任能力、重要性、审计风险、审计责任、公允表达。 - On the other hand, the joint value test shows that audit opinion type has high correlation with excess earning of stock price when it is jointed with other relevant factors.
联合价值检验显示，审计意见类型和其他相关因素的联动作用与审计意见类型单独作用相比，对样本累计超额收益的影响具有显著差异； - Level Test and Control of Audit Risks During Audit Programme
审计计划阶段审计风险水平测试及控制 - After controlling for related variables, the study applies OLS to examine empirically the relationship between free cash flow and audit fees test the free cash flow hypothesis and debt control hypothesis from audit fees perspective.
本研究在控制相关变量下，采用OLS经验检查自由现金流量和审计费用之间的关系，从审计费用视角检验自由现金流量假说和债务控制假说。 - The apply fields of kinds of continuous sampling plans in controlling test are also explored in this paper, which supplied the theory basic for the further development of audit attribute sampling in future.
为未来审计的属性抽样发展提供了理论基础。 - Finally, the test environment and results of the network security audit system are described.
论文最后给出了网络安全审计系统的测试环境和测试结果，并对系统的测试结果和性能进行了详细的分析，给出了系统的适用环境。 - The objects of the subsystem class test are each subsystem in os, such as file 、 process 、 network 、 IPC. Each test upon the subsystem will provide validating records to check audit records of os.
集成级测试的对象是文件、进程、网络、IPC等子系统，并且各子系统的测试组件在运行过程中提供验证记录，以完成对安全审计机制的测试。 - The Application of Hypothesis Test in Quality System Audit
假设检验在质量体系认证中的应用 - First use of alcohol dependence disorders identification test ( AUDIT) and alcohol consumption questionnaire ( Alcohol Use Questionnaire, ADS) drink regularly screened out A village people, and then using participant observation and in-depth interviews on their information collection and collation of alcohol.
首先运用酒精依赖疾患识别测验（AUDIT）和饮酒问卷（AlcoholUseQuestionnaire，ADS）筛查出A村经常饮酒的人员，然后采用参与式观察和深入访谈法对他们嗜酒信息的收集和整理。 - Then, management fraud sample is been divided into two different groups in light of the first conclusion to test the relationship between management fraud identification and audit performance.
其次，参照这一结论将管理舞弊样本进行分组，检验了管理舞弊识别与审计绩效的相关性。 - At present how to improve the quality of government information disclosure lack of both further research and scientific and effective empirical test from the point of government audit.
目前从政府审计角度探讨如何提高政府信息披露质量这一问题，既缺乏系统深入的规范研究，更缺乏比较科学有效的实证检验。 - Secondly, by using the method of empirical research, the author has done a tentative test on the effects of audit control over public economic power and has got some valuable empirical evidences, which is the main characteristics and great contribution of the dissertation.
利用实证研究方法对公共经济权力审计控制效果进行了尝试性的检验，并获得了一些有价值的经验证据。这是本文最大的特色和贡献。 - Empirical test results show that the number of person in provincial and municipal local audit institutions and responsibility-seeking of government auditing effect is significantly positive correlation. Therefore, in order to improve the results of that, we should increase the number of high-quality auditors.
实证检验结果表明，各省市地方审计机关的审计人员数量与政府审计问责效果是显著正相关，因此，为了提高政府审计问责的效果，应当增加高质量的审计人员数量。 - The result of T test indicates there are significance differences in the variables of independent directors ratio, board meeting times and audit committee. but the variables of other features are not show significances between fraud firms and no-fraud firms.
实验结果显示：在配对T检验中财务舞弊上市公司与非财务舞弊上市公司在独立董事比例、董事会会议频度及审计委员会方面存在显著差异，董事会其它特征上不存在显著差异。 - This paper studies relationship between the auditor industry specialization and audit pricing, and test whether the auditor can obtain audit fees premium by developing industry specialization.
本文主要研究了审计师行业专长与审计定价之间的关系，通过实证分析检验审计师发展行业专长能否为其带来审计收费溢价。 - Chap.4 is the empirical study part of the paper, which choose the data of hushen listed companies in 2006-2008, and use Logistic regression analysis to test the correlativity between non-audit services and audit quality.
第四章本文实证研究部分，本文选择了2006&2008年沪深两地A股上市公司的数据，运用Logistic回归分析方法检验了非审计服务与审计质量相关关系。 - In the empirical part, the author uses two main models to test. The first model is the normal audit fee estimation model, abnormal audit fees is the result actually paid audit fees by the company minus the normal audit fee.
实证部分笔者主要两个模型进行检验的：第一个模型为正常审计收费的估算模型，异常审计收费为公司实际支付的审计费用减去正常审计收费之差。 - Then, introduced revelation from the empirical test, puts forward some suggestions for development of internal control and audit.
其次，介绍了从本文实证检验中得出的启示，对内部控制和审计的发展提出了意见和建议。 - Next, the whole audit working flow, audit test contents and risk controlling methods are analyzed using the cases in audit practice. And the indicators of risk performance assessment are designed on basis of the materiality level.
通过实务中的案例全面阐释和分析了数据风险导向审计模式的主要工作流程、审计测试内容和风险控制方法，并在此基础上以重要性水平为标准设计了数据风险绩效考核指标。 - The analysis and statistics of the test results and the audit log showed the information security had been greatly enhanced, and those implemented security strategies could defend a variety of network attacks.
分析测试的结果并基于企业的审计日志做了相关统计，发现改造后的信息安全性大大提升，且所实施的安全策略能很好的防御各种网络攻击。 - Based on the audit committee characteristics perspective, this paper will use listed companies experience data to test the governance effects about audit committee from three aspects of the quality of financial reporting, audit opinion types and internal control quality.
并基于审计委员会特征视角，利用上市公司经验数据，从财务报告质量、审计意见类型和内部控制质量三个方面检验了审计委员会的治理效果。