audit unit meaning in Chinese
审计股
Examples
- Ok of course , want clarity of your items of an account only , accord with what finance affairs submits an expense account to concern a provision , make sure wu branch and audit unit do not examine duty to give a problem to come at the same time , be completely possible
当然可以了，只要你们账目清楚，符合财务报销的有关规定，同时保证税务部门和审计单位审查不出问题来，是完全可以的嘛！ - Routine audit : to insure the effective implementation of internal control system in our company , in every years end , the audit unit should draw up annual audit program based on the properties of top 7 cycles , the occurrence frequency of companys transactions and the operations of practices such as the complexity and easiness of operations , and carry out according to this plan
：例行性稽核：为确保公司内部控制制度之有效实行，稽核单位于每年年底，依据七大循环之特性及公司交易发生之频率及作业之繁易等实务之运作，拟定年度稽核计划，并依计划执行之。 - Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times . the professional independence of cpa is a essence premise for exerting their assurance service function . but , many cases of financial statement fraudulent practices involve cpa ' s auditing collusion . auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement . this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information , so they make out the sham reports
注册会计师的审计鉴证功能，是现代资本市场正常运转的重要基石之一，注册会计师独立性的保持则是其发挥鉴证功能的基本前提。但是近年来发生的财务报告舞弊案例，很多都牵涉到注册会计师的审计合谋问题。审计合谋是注册会计师在财务报告审计过程中，为了其自身利益的最大化而丧失基本的执业独立性要求，迎合被审计单位财务造假、歪曲提供会计信息的需要而做出的虚假鉴证或虚伪陈述，最终导致有预谋的“审计信息失真”行为。