审计任务 meaning in English
audit mandate
audit task
Examples
- Control objectives should form the framework of each systems audit assignment
控制目标形成了具体审计任务的主体框架。 - Although both preparing and auditing financial statements need to apply the concepts of materiality , the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures . because , the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements , but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement
财务会计中财务报表的编制，以及审计中财务报表的查核，都需要运用重要性概念；但财务会计中重要性原则的运用，主要是用于过滤筛选不重要的会计数据，以节约信息生产成本，并增强报表的可理解性；而审计中重要性原则的运用，则是为了辨识重大会计信息，以控制审计风险，并有效率且有效果地完成审计任务。 - 6 ) analyzing other problems in performance auditing for countermeasures . the actual audit mode cripples auditing independence ; economic environment makes against applying performance auditing of our government ; legal norm on auditing is not sufficient for
存在的其他问题有:现行审计模式有损审计独立性，经济环境不利于开展政府绩效审计，审计法律环境不能提供足够的法制保证，技术手段的落后，不利的社会环境，审计任务重与审计力量不足的矛盾突出，政府绩效审计的基础薄弱。