技术程序 meaning in English
technical program
Examples
- The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in china capital market , reveal the rule on the formation of these frauds , set up the criterions and policies for fraud audit . we try to reach the above objectives , by taking full advantage of the researches on fraud audit made in the world , through analyzing the typical cases which are forcused on the behaviors of the cpas , the investors , the regulating agencies and the managements in the market
论文研究的内容以注册会计师为审计主体,以资本市场的运行行为和会计报告等相关数据作为实施对象,借助资本市场中典型案例的剖析,以设计和确立舞弊审计的技术程序方法为主线,充分借鉴国外独立审计界对舞弊审计研究的技术成果,探讨中国资本市场舞弊行为的构成因素,揭示舞弊的形成规律,确立舞弊审计的技术规范和审计策略。