分析性复核 meaning in English
analytic review
Examples
- In the case analysis part , this paper analyzed the wrong behaviors of zhong tian qin office in the standard of audit standard , the author found that the zhong tian qin office disobeyed the requirements of audit standard to account receivable inquiring program , analysis checking program , etc . thirdly , this paper disclosed the reasons of low audit quality all - sided from three aspects , one is the audit requirements of listed company , the other is the audit supplying of the cpa circle , another is the imperfectness of the cpa audit quality supervision
其次，本文通过对我国审计监管部门近年所查处和披露的cpa审计质量问题进行了分析，揭示了我国cpa审计质量的现状，并以独立审计准则为准绳，分析了“中天勤”事务所在“银广夏”审计项目中的违规行为，研究发现中天勤违反了独立审计准则对应收账款函证程序、审计工作底稿复核程序、分析性复核程序等的要求。接着，本文通过cpa审计服务市场中上市公司高质量的审计需求不足、 cpa行业高质量的供给失效及cpa审计质量监管体系的不完善三方面探讨了我国cpa审计质量低下的原因。 - The design of the index system laid a foundation for auditing the assessment of the risk , we make use of these indexes to carry on the assessment , in the progress of assessing the enterprise ' s business risk , while make use of the index system we also combine others means such as analysis to assess the risk , when we assess the control risk if we plan to trust the inside control , we should combine the application of control risk index system with the test of inside control
审计风险评估指标体系的设计为审计风险的评估打下了基础,即,在下一步的审计风险的实际评估过程中,我们就利用这些指标并结合相关的审计评估方法来进行评估。在企业经营风险评估的过程中,利用上述所设计的指标体系进行评估的同时还结合其他手段如分析性复核来进行风险评估;在对控制风险评估时如拟信赖内部控制,则将控制风险指标体系的应用与控制测试相结合进行控制风险的评估。