审计实务 meaning in English
auditing practice
Examples
- So , if we can distinguish the bad factors before provide auditing service , then elude them in accepting the engagement and performing auditing procedures , it will be an important breakthrough in the research of audit theory and audit practice
因此,我们如果能在事前就分辨出审计环境中的不利因素,并在承接业务和进行审计时加以规避,将是审计理论与审计实务研究的一次重大突破。 - Because of this , current demand - oriented risk - based auditing model is , as to the auditing practice , difficult to be believed , which baffles its thorough implementation in the auditing work . the thesis br : . . gs forth the supply - oriented risk - based auditing model which should meet the auditor ' s needs of self - interest
由于这一致命缺陷的存在，国内现行的需求导向型的风险基础审计模式，对于审计实务的实用价值(有助于审计主体“自利” )难以令人信服，从而阻碍了其在审计实务中的全面贯彻实施。 - Through the analysis and the description of the concrete cases , we proof the content mentioned above , at the same time , we guide the questions of the next part . according to the case analysis and realistic situation of cadre term audit of our country , the third part puts forward the under resolved questions which is about the term economic duty division difficulty , estimated difficulty and the auditing result does n ' t get the effective used and the audit risk consciousness and precaution measure must be promoted . the last part put forward the resolving measures which can divide the term economic duty correctly and establish the scientific and reasonable evaluation guideline system , " off duty after auditing " system , audit and using system and how to avoid the auditing risk
通过对具体案例的描述及分析在对前一部分概述中所提及的研究内容进行佐证的同时对下一部分将要研究的问题加以导引；第三部分根据案例分析和我国领导任期审计的现状，归纳提出在审计实务中函待解决的关于任期经济责任界定难、评价难、审计结果未得到有效利用以及审计风险意识和防范手段尚待提高等主要问题；最后部分针对这些问题提出了准确界定任期经济责任、建立科学合理的评价指标继而规范严密评价行为、建立健全“先审后离”制度、审用结合制度以及如何规避化解审计风险等针对性的解决对策。 - Party b will issue capital verification report in accordance with the independent audit practical affairs proclamation no . 1 - - capital verification and on the basis of its review of the related contract ， articles of association ， the documents on the changes of owner ' s equity and the certificate of pertinent assets and liabilities
乙方将根据《独立审计实务公告第1号? ?验资》的要求和我国审验单位的有关合同、协议、章程、决议等，并审阅投入资本、所有者权益项目变动以及相关资产、负债的证明材料等，在此基础上对投资者投入的资本发表审验意见。 - Further , the primary steps to prevent frauds regarding internal control are rendered here . and finally the author makes the relevant discussions about the procedures and methods of fraud auditing in the hope of stimulating the study of enhancing the responsibility of fraud auditing and strengthening the construction of professional ethics and the formulation of auditing principles and methods by outlining the frame of fraud auditing
进而从内部控制入手讨论多角度全方位防范舞弊的主要措施，最后是对舞弊审计的程序和方法作一探讨，以期勾勒舞弊审计这一审计专题的大致轮廓，抛砖引玉，唤起我国理论界应加强对舞弊审计准则制定、舞弊审计技术方法及职业道德的研究，审计实务界、法律界应强化注册会计师舞弊审计责任。