审计调查 meaning in English
audit investigation
Examples
- My opinion on the project cost audit and investigation that carried out by construction enterprise
施工企业开展项目成本审计调查之我见 - The purpose of the bill was to establish a frc to investigate irregularities committed by auditors or reporting accountants of listed entities in auditing accounts and in preparing financial reports for prospectuses or other listing documents , and to enquire into non - compliance with legal , accounting or regulatory requirements in the financial reports of such entities ; to establish an audit investigation board and a financial reporting review committee to carry out such investigations and enquiries respectively
条例草案旨在： i设立财务汇报局，以调查上市实体的核数师或汇报会计师就帐目审计和就为招股章程或其他上市文件拟备的财务报告而作出的不当行为，以及查讯该等实体的财务报告没有遵从法律规定会计方面的规定或规管性规定的事件ii设立审计调查委员会及财务汇报检讨委员会，分别负责进行该等调查及查讯。 - Article 27 with regard to particular matters relating to the state ' s budgetary revenues and expenditures , audit institutions shall have the power to carry out special investigations through auditing among relevant localities , departments and units and report the results thereof to the people ' s governments at the corresponding levels and to the audit institutions at the next higher levels
第二十七条审计机关有权对与国家财政收支有关的特定事项，向有关地方、部门、单位进行专项审计调查，并向本级人民政府和上一级审计机关报告审计调查结果。 - The situation may be likened to the ombudsman s investigation where she could only go through 36 case files out of the selected two hundred odd cases for which consent was obtained from the parties concerned , or in the case of audit investigation by the director of audit who has to be given consent from the relevant aided persons before the corresponding files will become available for his scrutiny
这种情况可能与申诉专员对案件作出调查相若。在被选定的两百宗案例中，为要取得相关方面同意，申诉专员仅能对其中三十六宗个案作出调查，而由审计署署长进行审计调查亦然，其在对相关个案进行审查前，亦须取得有关受助人的同意。 - In 2001 , the ministry of audit selective examined 32 audit reports created by 16 audit firms with the qualification to audit the stock market companies , and found that 14 audit firms subscribed 23 audit reports badly inconsistent with the facts , which made 71 . 43 hundred million accounting fraud . chinese stock supervising department issued a series of regulations which place restrictions on the profession of independent audit
2001年国家审计署抽查了16家国内具有上市公司年度会计报表审计资格的会计师事务所出具的32份审计报告,并对21份审计报告所涉及的上市公司进行了审计调查,检查发现有14家会计师事务所出具了23份严重失实的审计报告,造成财务会计虚假信息71 . 43亿元,涉及41名注册会计师。