auditing principle meaning in English
审计原理, 审计原则
审计原则
Examples
- Broad understanding of current auditing principles and internal control concepts
深刻理解审计原理和内部控制理念。 - Accordingly , to study cpa ’ s legal responsibility is necessary today . in fact , cpa probably draws the audit report which is not consistent with fact , although he ( or she ) has obeyed the dependent audit principle and maintained his ( or her ) vocation care well
本文从证监会公开披露的1993年至2005年对于注册会计师及事务所的处罚公告着手,通过对处罚数据的统计、分析,发现我国注册会计师审计法律责任上存在的问题。 - This paper set forth the internal audit principle , such as independent , objectivity , benefit , efficiency . accordingly , this paper set up the internal audit system of state - owned commercial bank and the internal audit mode of commercial bank under the supervision by the audit committee leaded by the board of supervisors . this paper definitude the internal audit in concern on the internal audit system , such as the aim , scope , function , content , mode , emphases and resort
本文提出了商业银行内部审计制度重建的原则：整体性原则、动态性原则、审计环境适应性原则、效益性原则、人本原则、责任原则，并在此指导下，构建了国有商业银行的内部审计制度体系，建立了监事会领导下的审计委员会为主导的商业银行内部审计模式，在国有商业银行内部审计机制方面，明确了国有商业银行内部审计的目的、职能、内容、方式、重点、手段。 - There are inevitable connections and essential distinctions between statement review and audit . there are both components of independent audit principles , and they are both used to assure the legitimacy of accounting statement but statement review is that cpa , accepting the entrusting , mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules . while accounting statement auditing is that cpa , entrusted according to the laws regulating , executes auditing and gives opinions to the statement and other data and economic activities reflected by these data
报表审阅与报表审计有着必然的联系和本质的区别：报表审阅和报表审计都是独立审计准则的组成部分，都是为了保证会计报表的合法性和真实性；但是会计报表审阅是指注册会计师接受委托，主要通过实施查询和分析性程序，说明是否发现会计报表在所有重大方面有违反企业会计准则以及国家其他有关财务会计法规规定的情况，而会计报表审计指注册会计师依法接受委托，对被审单位的会计报表和其他资料及其所反映的经济活动，进行审查并发表意见。 - The former is absolutely necessary and is the base of building the framework . it includes environmental auditing objective , environmental auditing postulates , environmental auditing principles , environmental auditing standards , environmental auditing methods , environmental auditing concepts and environmental auditing essence . the latter is contained in the former and plays a secondary role in building the framework
基本要素在环境审计理论结构中必不可少，是构建环境审计理论结构的基础，包括环境审计目标、环境审计假设、环境审计原则、环境审计准则、环境审计方法、环境审计概念和环境审计本质；派生要素蕴含在基本要素之中，对环境审计理论结构的构建起辅助作用，包括环境审计主体和环境审计对象。