audit object meaning in English
审计对象
Examples
- The modernized higher educational school not only uses computer as its audit means , but also lets the computer information system becoming its audit object
现代高校审计不仅要利用计算机作为其审计手段,还要把计算机信息系统作为其审计的对象。 - The rigorous reality has made the author well aware of the necessity of reviewing the problems of auditing object and responsibility encountered in ungovernmental auditing and any delay in studying fraud auditing will be anyway intolerable
严峻的现实使笔者强烈认识到审计理论界和实务界不得不重新思考民间审计的审计目标和审计责任问题，对舞弊审计相关问题的研究已到了刻不容缓的地步。 - In planning phase , it is necessary to examine the elementary things of audit object , such as the concerned policies and intentions , main activities , and work out the audit plan according to them . in conducting phase , auditors acquire audit evidences to sustain auditor ' s opinions
初步调查就是要了解被审计单位及其政策和目标、主要业务活动、主要资源、影响绩效的主要风险等，然后根据初步调查结果，编制审计计划，即确定审计目标、审计范围和为实现审计目标而采取的审计方法和审计程序等。 - That is to say , auditing agencies and auditors are subjects ; government administration activities are audit object ; the audit goals are to evaluate economy , efficiency and effectiveness of government administration activities and provide proposals for improvement ; evaluation and its extending service are the emphasis of audit function . the content includes auditing of economy , efficiency and effectiveness . collecting , analyzing and evaluating techniques are used in auditing , the characteristics of which are that the range of audit is large and variable , audit object is indirect and difficult to be quantified and so on
可见，审计主体是审计机关及审计人员：审计客体是政府部门公共管理活动；审计目标是评价政府部门公共管理活动的经济性、效率性和效果性，为改善公共管理效果提供意见和建议；审计职能更偏重于审计评价以及由此延伸出来的服务职能；审计内容包括经济性审计、效率性审计和效果性审计；审计方法有搜集方法、分析方法和评价方法：审计特点包括审计范围的广泛性和变化性，审计对象的间接性和难以量化性，审计指标的针对性和灵活性，审计方法的复杂性和综合性，审计判断的专业性和谨慎性，审计结论的建设性，后续审计的必要性。 - It includes environmental auditing main body and environmental auditing object . environmental auditing objective is the jumping - off point and determines and restricts other factors , which makes other factors form a steady relation and build a environmental auditing theory framework at last
在所有要素中，环境审计目标是环境审计理论结构的起点，对其他要素起着决定和制约作用，而其他要素在环境审计目标的统驭下形成一种相对稳定的关系，使环境审计理论结构得以构建。