审计工作底稿 meaning in Chinese
audit working papers
Examples
- In china , the work sheets of most accounting firms include appraising the internal control system ( mainly the internal accounting system ) , but few of them do execute the procedure in reality
从我国注册会计师审计实务来看，虽然大多数会计师事务所都把内部控制评价(主要是内部会计控制的评价)作为一项审计程序列入审计工作底稿，但真正贯彻执行者却是少之又少。 - Since audit risk is the essence of audit , which is of cardinal significance in the auditing theoretical system . in the chapter two , the relationship and difference between audit risk , audit liabilities , audit materiality , audit standards , audit efficiency , audit evidences , audit manuscripts are analyzed
审计风险是审计的本质内容，在审计理论体系中居于重要地位，因此论文的第二部分对审计风险与审计责任、审计重要性、审计准则、审计质量、审计效率、审计证据、审计工作底稿的区别及其联系予以剖析。 - And the key to the control of the risks lies in the reasonable balance between the total auditing levels and the auditing evidence costs , while the important fields of the risk control are in the course of contract signing , auditor appointing , evidence collecting , significant principle adopting , auditing working - paper ' s rechecking and auditing reporting
民间审计项目风险控制的关键在于审计风险总水平与审计证据成本的合< wp = 5 >理均衡。民间审计项目风险控制的重点领域主要包括签约过程中的风险、委派工作人员中的风险、审计证据收集中的风险、重要性原则使用中的风险、审计工作底稿复核中的风险和审计报告中的风险。 - 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。