项目审计 meaning in English
project auditing
Examples
- To be engaged in auditing by objective in industrial or commercial accountant for more than three years , and work in accountant industry for more than 10 years , and obtained by the qualification of cpa
从事会计行业工作10年以上，从事工/商业企业项目审计工作三年以上，并已取得注册会计师资格。 - Many reasons could explain this kind of problem , during which the key is that foreign administrational models are copied in administration , and for inner supervision there are short of enough attention from upper administrators . this article therefore provides new designs in organizations and structures , officer arrangement and working procedure , aiming at clearly defining responsibility and providing suggestions to perfect current auditing work and safeguarding input safe and preventing cheating behaviors
笔者认为,为了保证建设项目的顺利进行,必须完善内部审计制度,因此本文对长春分院的内部审计制度从完善组织机构、人员配置、工作程序等方面进行了大胆设计,明确了审计部门的职责,提出了在现有情况下加强基建项目审计的方法,以此来保证基建资金的安全,防止基建工作中舞弊行为的发生。 - So the most urgent problem to solve is how to improve the audit quality . to improve listed companies ' information disclosure and caps ' securities audit quality , csrc has made a new measure " a shares supplementary auditing " . in fact , high securities audit quality decides in a good system . one choice is to establish the audit quality evaluation system and a perfect audit quality control system , which can instruct investors to make rational decisions . in this , study , a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality , followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements , and make an comparative analysis of audit quality control system between america and china , disclose shortness of our audit quality control system . in order to improve effectively audit quality , some relevant suggestion and means are provided
本文认为，注册会计师证券审计质量要真正得到提高，关键在于一个好的制度安排。制度选择之一就是建立一个可操作的质量评价体系和完善的全面质量控制体系，为投资者导航引向、趋利避害。本文在参考大量国内外相关研究理论的基础上，研究了审计质量低劣的理论成因，尝试构建了审计质量替代指标的理论体系，包括事务所审计质量的替代指标和单个审计项目审计质量的替代指标，并结合2001年度年报进行了实证分析；通过对美国和中国审计质量控制体系的对比分析，揭示我国审计质量控制体系的缺陷以及从美国经验得到的启示，并提出改进审计质量的途径和相关建议，包括宏观、中观、微观三个层次的全面质量管理策略和独立审计经营战略。