| 1. | Promote quality assurance and improvement of the internal audit activity
促进内部审计活动的质量保证与改进。 |
| 2. | Every one ' s opinion and compromise about much interest relation in independence audit activity can be reflected by iac
独立审计合约集中体现了各方对独立审计活动的要求和为实现要求而进行的合约内容安排。 |
| 3. | Chapter 3 the sharing arrangement of residue of iac conflict of interest of each part in independence activity embodiment the sharing residue of iac
第三章独立审计合约剩余分享安排。独立审计合约剩余分享是独立审计活动各方利益主张与冲突的直接体现。 |
| 4. | The essay expound the basic stipulation of cpa ' s auditing business and civil responsibility through the analyst of the present conditions of cpa ' s auditing business of our country
本文结合当前我国注册会计师审计活动的现状，对注册会计师审计业务及民事责任的基本规定进行了阐述。 |
| 5. | Members undertaking smsf audits will also need to hold a practicing certificate issued by one of the three bodies and have relevant professional indemnity insurance
在目前的监管环境下，对审计人员而言，拥有与执行复杂审计活动（尤其是合规行审计）相适应的专业知识和经验是必不可少的。 |
| 6. | In my opinion , audit environment , which is composed of complex elements , is the environment from which the audit activity is produced and where the audit activity exists and develops
笔者认为审计环境是审计活动赖以产生、存在和发展的环境，是审计活动所处特定发展阶段的客观条件，是一个错综复杂的、由多种因素构成的、庞大的统一体。 |
| 7. | Through independent auditing activities , cpas can fully exert their supervisory function in the society . they play an irreplaceable role in maintaining the order of market and economy and facilitating a healthy and orderly development of the market
注册会计师通过独立审计活动，充分发挥其社会监督职能，在维护市场经济秩序、促进市场健康有序运行过程中发挥了不可替代的重要作用。 |
| 8. | It is that auditing agencies and auditors evaluate the government ' s administration activities and investigate whether they are economical , efficient and effective and perform public responsibility - to improve government administration activities
政府绩效审计是审计机关及审计人员，对政府部门公共管理活动进行评价，检查其是否合乎经济性、效率性和效果性，是否符合公共管理责任的要求，以促进其改善公共管理，提高管理效果的审计活动。 |
| 9. | In this article the writers have a different view on this , if we examine the theoretical basis , we must start with the production of auditing activities and academic features of auditing theoretical basis , accordingly it is advanced economics is the proposition of auditing theoretical basis for common queries
本文认为要研究审计理论基础，就必须研究审计活动的产生，以及审计理论基础的学科特征，最后得出经济学是审计理论基础的结论。 |
| 10. | We believe , launching the research on iac can benefit us to explore inherent rule of independence audit activity , combining practical economic activity , other virtue is to help us break away from bondage of traditional method that research audit theory for audit theory , the opinion is the original idea of thesis
我们认为开展独立审计合约研究可以使我们结合实际经济活动，探索审计活动的内在规律，帮助我们跳出传统审计理论研究的就审计而谈审计的缺陷，这是本文写作的本意。 |
