审计实务 meaning in English
auditing practice
Examples
- The third , the fourth & the fifth are the key parts , including the systematic design of environmental auditing standards ; brief explanation of every provision in the standards and realization of the relationship concerned . the last part prospects the future development of this field
指出要构建一个切实可行的环境审计准则体系，应以研究环境审计准则的基本要素为基础，因为它是环境审计实务的核心理论和环境审计理论的重要组成部分，是环境审计准则、环境审计理论和环境审计实务三者的结合点。 - Adopting rational agent characteristic could add the auditor into corporate contract to educing optimum solution ; opening out the auditor incentive factors in auditing demand theory and the monitor mechanism of auditing . a multi - agent corporate model including the firm owner , the manager and the auditor of the corporate is analyzed in the paper , the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor , and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree , punishment of auditor and the auditor risk . adapting the model from a single term to serial terms , and adding the non - monetary utility of auditor - - - reputation into the model ; describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs
论文采用所有者经理人审计师多代理人模型为基础进行分析，主要成果是：得出能够防止共谋和不努力工作的模型最优解集合；通过因素分析阐明审计师工作努力程度与所有者监控力度之间的直接关系，以及审计合约最优解的行为策略组合及其制定顺序；引申分析所有者监控力度与审计风险、审计师惩罚力度之间的关系；成功的将模型从单一期间扩展到多期间情况，并且将审计师声誉等非现金收入形式的效用影响加入到模型当中；通过分析审计实务中的所有者行为特征说明所有者对审计师工作实施监控的必要性，以及实现该监控所需的条件。 - In the conception of the near future , the thesis expounds the development principle and target of environmental auditing . then arranges the specific work in the near future , it has three parts : firm the foundation work of environmental auditing , determine the emphasis work , draw up a series standard of practice work . last , the thesis draws the conception of national environmental auditing of the mid - term and long - term
其工作原则是立足现实，利用优势，打好基础，稳步推进；工作目标是积累环境财务、合规审计的经验，熟练掌握环境审计的方法和程序，促进国家环保工作的积极开展，为环境绩效审计等更深层次的工作打好基础，环境审计工作力争取得阶段性成果，处于亚洲国家环境审计发展的前列；具体工作是夯实基础性工作、确定环境审计工作重点、规范环境审计实务工作。 - In order to adapt the audit environment change , enhance the ability of the auditor to assess the risk and discover the fraud , in october , 2003 , the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion . the great change and core conten of this revision has determined the new audit risk model , namely audit risk equals significant misstatement risk multiplying inspection risk . chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15 , 2006 , at the same time begins to applying the new audit risk model , which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement . therefore , the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice
为了适应审计环境的变化,从根本上提高审计人员评估风险和发现舞弊的能力, 2003年10月,国际审计与鉴证准则委员会( iaasb )对现行审计风险准则进行了一系列的重大修订,本次修订的最大变化和核心内容就是确定了新的审计风险模型,即审计风险=重大错报风险检查风险。中国注册会计师协会根据国际审计和鉴证准则委员会发布的新的国际审计风险准则于2006年2月15日修订和发布了我国新的审计风险准则,同时启用新的审计风险模型,以提高注册会计师发现财务报表重大错报的能力。因此,在审计实务中如何正确理解和应用该模型成为当前我们迫切需要解决的问题。 - At last , focusing on the current conditions and existing problems of china ' s auditing business , and also combined with the beneficial example of usa audit reform , the writer provides eight specific suggestions : in keeping audit independence , the writer opinions are that we should focus on the following aspects ( 1 ) change the method of audit fees ( 2 ) expand the operational scale of auditing fi rm ( 3 ) establish publicizing avenue ( 4 ) increase the cost of default
最后，针对我国审计的现状和存在问题，结合美国审计改革的有益借鉴，笔者提出了8点具体建议。在保证审计独立性方面，笔者认为，应从( 1 )改革审计收费方式， ( 2 )扩大事务所规模， ( 3 )建立宣传途径， ( 4 )提高违约成本四个方面入手；在提高审计质量方面，笔者认为，应从( 1 )转变审计模式， ( 2 )改进审计实务操作， ( 3 )改善人力资源配置机制， ( 4 )加强中注协质量监管四个方面入手。