auditing principle造句
例句與造句
- Broad understanding of current auditing principles and internal control concepts
深刻理解審計原理和內部控制理念。 - Accordingly , to study cpa ’ s legal responsibility is necessary today . in fact , cpa probably draws the audit report which is not consistent with fact , although he ( or she ) has obeyed the dependent audit principle and maintained his ( or her ) vocation care well
本文從證監(jiān)會公開披露的1993年至2005年對于注冊會計師及事務所的處罰公告著手,通過對處罰數據的統(tǒng)計、分析,發(fā)現我國注冊會計師審計法律責任上存在的問題。 - This paper set forth the internal audit principle , such as independent , objectivity , benefit , efficiency . accordingly , this paper set up the internal audit system of state - owned commercial bank and the internal audit mode of commercial bank under the supervision by the audit committee leaded by the board of supervisors . this paper definitude the internal audit in concern on the internal audit system , such as the aim , scope , function , content , mode , emphases and resort
本文提出了商業(yè)銀行內部審計制度重建的原則：整體性原則、動態(tài)性原則、審計環(huán)境適應性原則、效益性原則、人本原則、責任原則，并在此指導下，構建了國有商業(yè)銀行的內部審計制度體系，建立了監(jiān)事會領導下的審計委員會為主導的商業(yè)銀行內部審計模式，在國有商業(yè)銀行內部審計機制方面，明確了國有商業(yè)銀行內部審計的目的、職能、內容、方式、重點、手段。 - There are inevitable connections and essential distinctions between statement review and audit . there are both components of independent audit principles , and they are both used to assure the legitimacy of accounting statement but statement review is that cpa , accepting the entrusting , mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules . while accounting statement auditing is that cpa , entrusted according to the laws regulating , executes auditing and gives opinions to the statement and other data and economic activities reflected by these data
報表審閱與報表審計有著必然的聯系和本質的區(qū)別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委托，主要通過實施查詢和分析性程序，說明是否發(fā)現會計報表在所有重大方面有違反企業(yè)會計準則以及國家其他有關財務會計法規(guī)規(guī)定的情況，而會計報表審計指注冊會計師依法接受委托，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查并發(fā)表意見。 - The former is absolutely necessary and is the base of building the framework . it includes environmental auditing objective , environmental auditing postulates , environmental auditing principles , environmental auditing standards , environmental auditing methods , environmental auditing concepts and environmental auditing essence . the latter is contained in the former and plays a secondary role in building the framework
基本要素在環(huán)境審計理論結構中必不可少，是構建環(huán)境審計理論結構的基礎，包括環(huán)境審計目標、環(huán)境審計假設、環(huán)境審計原則、環(huán)境審計準則、環(huán)境審計方法、環(huán)境審計概念和環(huán)境審計本質；派生要素蘊含在基本要素之中，對環(huán)境審計理論結構的構建起輔助作用，包括環(huán)境審計主體和環(huán)境審計對象。 - It's difficult to find auditing principle in a sentence. 用auditing principle造句挺難的
- 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
進而從內部控制入手討論多角度全方位防范舞弊的主要措施，最后是對舞弊審計的程序和方法作一探討，以期勾勒舞弊審計這一審計專題的大致輪廓，拋磚引玉，喚起我國理論界應加強對舞弊審計準則制定、舞弊審計技術方法及職業(yè)道德的研究，審計實務界、法律界應強化注冊會計師舞弊審計責任。