audit scope meaning in English
审计范围
Examples
- In order to be comprehensive , the audit procedures shall cover the audit scope , frequency and methodologies , as well as the responsibilities and requirements for conducting audits and reporting results
为全面起见，审核程序中应包括审核的范围、频次和方法，以及实施审核和报告结果的职责与要求。 - When qualified audit opinions are classified into various groups , investors show different responses associated with various groups of qualified audit opinions . when qualified audit opinions are specified regarding non - consistent with accounting standards , going concern , limitation in audit scope , and multiple qualified audit opinions , no significant negative stock returns are observed on the event date . on the other hand , emphases on other events cause significant positive returns on the event date
2 、市场对于不同类型的非标准无保留意见有不同的反应： ( 1 )违反企业会计准则、审计范围受限、无法继续经营和多重保留的非标准无保留意见在事件日与观察期间中并无显著的负信息含量； ( 2 )强调其他重大事项的非标准无保留意见具有正的信息含量，在本研究中，此类的样本多为该公司具有未确定事项。 - But also is facing some thornier question in the movement , like network audit scope too small , lacks the high quality the auditpersonnel , the software system function are few , the network auditdivulges a secret the event sometimes has and so on , investigates itsreason mainly is the financial network system and the auditingdepartment network construction development is not balanced ; thenetwork audit security waits for strengthens ; the high quality auditpersonnel seriously lacks ; lacks outstanding network audit softwareand so on
但在运行中也面临着一些较为棘手的问题，如网络审计的范围太小，缺乏高素质的审计人员，软件系统功能少，网络审计泄密事件时有发生等，究其原因主要是财务网络体系及审计部门网络化建设发展不平衡；网络审计的安全性有待加强；高素质的审计人员严重缺乏；缺乏优秀的网络审计软件等等。