statement of auditing standards中文什么意思

statement: n. 1.陳述，聲明，聲明書(shū)。 2.【法律】供述；交待。 ...
audit: n. 1.會(huì)計(jì)檢查，查賬。 2.(地主與佃戶間的)決算。 ...
standard: n. 1.標(biāo)準(zhǔn)，水準(zhǔn)，規(guī)格，模范。 2.旗；軍旗，隊(duì)旗； ...
statement on auditing standards: 審計(jì)標(biāo)準(zhǔn)說(shuō)明書(shū); 審計(jì)準(zhǔn)則聲明; 審計(jì)準(zhǔn)則說(shuō)明
auditing standards: 審核標(biāo)準(zhǔn); 審計(jì)標(biāo)準(zhǔn); 審計(jì)準(zhǔn)則

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Sas statement of auditing standard
審計(jì)準(zhǔn)則匯編
Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud , and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection " . and then this part proposes that we should construct the auditing model based on auditing objectives , therefore design the detecting - fraud auditing model
第三部分內(nèi)容:在對(duì)制度基礎(chǔ)導(dǎo)向?qū)徲?jì)模式、傳統(tǒng)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式以及現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式在我國(guó)適用性的分析基礎(chǔ)上,回顧了國(guó)外舞弊導(dǎo)向?qū)徲?jì)準(zhǔn)則的變遷過(guò)程,指出外部審計(jì)目標(biāo)1經(jīng)過(guò)70年的發(fā)展變遷又回到了原點(diǎn)即“查錯(cuò)防弊” 。

ауд.

брит.

одно из положений Совета по аудиторской практике, касающееся принципов и основных процедур аудита

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