方案審計方法 的英文怎麼說

中文拼音 [fāngànshěnjìfāngfǎ]
方案審計方法 英文
programme audit methodology
  • 方 : Ⅰ名詞1 （方形; 方體） square 2 [數學] （乘方） involution; power 3 （方向） direction 4 （方面） ...
  • 案 : 名詞1 （長桌） table; desk 2 （案件） case; law [legal] case 3 （案卷; 記錄）record; file 4 （提...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 方案 : scheme; plan; programme; project; proposal; suggestion; formula; scenario; outline
  • 方法 : method; means; way; technique; process; procedure; plan; device; recipe; fashion; tool; maneuver
  1. The real estate development cost control methods are specified of decision, design, execution stage to reduce the construction cost, and it is compiling feasibility study report and capital invest estimation in decision, optimizing the design scheme and designed rationally in the technique and construction drawing design stage, electing rational construction scheme in construction stage, controlling the change in the work and field visas strictly, examining and approving budge detailed, budge planning use the quantities list, electing the best subcontractor, preventing some monopoly raise the price, collecting the detailed data in the fieldwork, making strict bargain

    討論了房地產開發項目的決策階段、設計階段、實施階段分別需要採取的相關措施和方法，以盡量降低項目的工程造價，即在決策階段編寫詳細的可行性研究報告和編制投資估算；在設計階段優化設計方案，進行合理的技術設計和施工圖設計；在實施階段選擇合理的施工方案，嚴格控制工程變更和現場簽證，嚴格審核工程施工圖預算，工程造價的預算採用工程量清單報價，擇優確定專業分包單位，防止少數壟斷性行業任意抬價，深入現場，收集和掌握施工有關資料，制定嚴密的合同條款。
  2. The cost control of hlsip shoud take a method of quota design step by step during the design stage ; during the construction seage, the emphasis should be attached to optimizing construction scheme, check and signing the working drawing and making a strict demand on metering pay. at the same time, the cost out - of - control should be avoided, and the constructor should treat the project change cautiously and properly handle the claim

    高揚程梯級提水灌溉工程的投資控制，在設計階段應逐步推行限額設計的作法；施工階段以優化施工方案，審簽施工圖紙，嚴格計量支付為重點，防止投資失控，同時要謹慎對待工程變更，正確處理索賠事宜。
  3. Subject to provisions of the act but without prejudice to any indemnity to which a director may otherwise be entitled, every director or other officer or auditor of the company shall be indemnified out of the assets of the company against liability incurred by him in defending any proceedings, whether civil or criminal, in which judgment is given in his favor or in which he is acquitted or in connection with any application in which relief is granted to him by the court from liability for negligence, default, breach of duty or breach of trust in relation to the affairs of the company

    根據法案的規定? ?但該條款對于任何一位公司董事（或領導，見後面解釋）可能以其他方式應獲得的賠償沒有任何偏見（見後面解釋） ? ?每一位公司的董事或其他主管人員或審計員，對於他進行訴訟辯護中? ?無論是民事訴訟，還是刑事訴訟? ?所帶來的債務，應以公司的資產進行賠償，只要該訴訟的判決為此人勝訴或被判無罪，或此人與任何被法庭判定他免於承擔與公司事務有關的任何瀆職、違約、失職或違反信託義務等責任的申請有關。
  4. In a broad sense, financial frauds belong to earning managements, the blue ribbon committee of american submitted report and recommendation of the blue ribbon committee on improving the effectiveness of corporate audit committees in 1999, which indicated that governances of earning managements turn to corporate governance mainly. the sarbanes - oxley act of 2002 also put emphasis of governance of financial report on corporate governance

    廣義地說，財務舞弊屬于盈餘管理范疇，美國藍帶委員會於1999年提交了《關于提高審計委員會效果的報告和建議》 ，標志著盈餘管理治理重心開始轉向公司治理方面， 《 2002薩班斯? ?奧克斯利法案》也強調公司治理在財務報告監管中的重要性。
  5. As a series of cases of fraud happened in the stock market in 1990 ’ s, risk - oriented audit used by big fours widely was doubted by more and more people, and most of them ascribed the failure of the audit to the adoption of risk - oriented audit. these ideas spread quickly in the world, which brought unprecedented pressure to the auditors

    90年代的加州奧然治縣破產案、巴林銀行理森舞弊案、施樂公司、朗訊公司等案件讓人們對被「四大」廣泛採用的以風險為導向的審計方法提出了質疑，認為審計失敗在很大程度上可以歸結為風險導向審計方法的失敗，審計職業界因此承受到前所未有的壓力。
  6. The preparing method of the implementing scheme for completes and final accounts of the capital projects of water conservancy

    水利基本建設項目竣工決算審計實施方案的編制方法
  7. 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

    論文研究的內容以注冊會計師為審計主體，以資本市場的運行行為和會計報告等相關數據作為實施對象，藉助資本市場中典型案例的剖析，以設計和確立舞弊審計的技術程序方法為主線，充分借鑒國外獨立審計界對舞弊審計研究的技術成果，探討中國資本市場舞弊行為的構成因素，揭示舞弊的形成規律，確立舞弊審計的技術規范和審計策略。
  8. Thirdly, by the method of questionnaire and quality control tools, the buying and selling process quality control proposal is given in this article, thereby, the analytical methods of quality control including the acceptance criterion of wheat, the process capacity of supply and customer satisfaction indexes evaluation are discussed in this article. fourthly, based on the methods of statistical process control, this article evaluate the factor that have a impact on the process of the stored grain with qualitative analysis and quantitative analysis, and bring forward the design proposal of controlling temperature for stored grain in warehouse. at last, in order to bring the optimization design for quality management system into effect and advance the enterprise in overall management, the article table a proposal including strengthening the training of quality management, introducing iso9000 standard into quality management, bringing about the grain industrialization, standardizing quality inspection criterion, developing the computer auxiliary control system

    首先依照iso9001標準，藉助于設計的專家調查表通過專家調查，對該糧庫的質量管理體系現狀進行詳細分析，確定出質量管理體系文件、資源管理、產品實現過程、質量控制和質量改進五個方面存在的主要問題；其次運用系統方法建立了糧庫質量管理體系完善程序及質量管理體系的三維空間結構模型，並在此基礎上優化設計出了質量管理體系內部審核、不合格控制、糾正和預防措施等質量改進實施方案；再次，運用調查表法和質量管理控制工具對該糧庫的糧食輪換過程的質量控制進行了優化設計，確定出糧食采購標準、供應過程能力分析以及顧客滿意度評價等分析方案；然後，運用統計過程分析方法對糧食倉儲過程的影響因素及其原因進行定性和定量分析評價，確定出倉儲過程質量控制的優化方案；最後，為確保設計方案的有效實施，從糧庫加強質量管理培訓、導入iso9000族標準、糧食產業化開發、規范糧食質量檢驗標準、開發計算機輔助控制系統五個方面提出具體實施建議，以便提高其整體質量管理水平。
  9. This text make use of the system on the domestic and international risk of understanding which lead to audit practicing to study the present condition ' s foundation with are theories, deduces, and research methods, such as, attestations and analysis etc., factors of right audit risk down audit risk that theories of construction in the problem proceeds analysis research look for the theories fulcrum to lead to the audit theories and possibility towards risk lead to audit risk model that problem proceed analysis research. this paper brings up the fourth main factor project, and also is distinction of audit report risk with audit occupation risk, announcing to public audit risk actuality conversion, pointing study to operate the influence of the risk factor. to the model that risk of perfect audit risk of function, here the foundation study have the maneuverability to lead to the audit procedure and method problems with the period of the right fulfillment which have the leading meaning

    20世紀80年代中期，審計風險成為審計理論界和實務界研究的熱點和難點問題，為彌合審計期望差距，降低審計職業風險，在實踐中產生了一種以風險評價為中心的審計模式，即風險導向審計模式，該模式的出現對審計理論與實務影響都是深遠的，但目前還未形成統一的認識，尚有許多問題需要研究和解決，本文在了解國內外風險導向審計實踐和理論研究現狀的基礎上，利用系統，演繹，實證，分析等研究方法，對審計風險因素下審計理論結構的問題進行分析研究，以尋求風險導向審計的理論支點，以及對風險導向審計風險模型問題進行分析研究，提出四要素方案，也就是區分審計報告風險和審計職業風險，揭示審計風險現實轉化的可能性，重點探討經營風險因素的影響，對完善審計風險模型的作用，在此基礎探討具有可操作性的風險導向審計程序與方法問題，以期對實踐具有指導意義。
  10. Auditor may assess the accepted audit risk in the blur integration assessment method, evaluate inherent risk in the risk factors analysis method, value control risk in the internal control assessment method, estimate detection risk in the audit risk model method. integrating the leshan electric power ltd. 2001 - mid reports audit case, it is stated how to assess these risk

    用模糊綜合評價方法評估總審計風險水平，用風險因素分析法評估固有風險水平，用內部控制評價法評估控制風險水平，用審計風險模型法評估檢查風險水平，並結合樂山電力股份有限公司2001年中報審計案例進行闡述。
  11. According to statistics, from january 1990 to december 1994 people ' s courts at various levels accepted 167, 882 cases, including first and second trials as well as trials and supervision of administrative cases, involving more than 40 administrative realms, such as public security and the reallocation of land

    據統計，自1990年1月至1994年12月，地方各級人民法院共受理一審、二審和審判監督行政案件167882件，涉及治安、土地規劃等40多個行政管理領域。
  12. The paper through to analyse the background, meaning and necessity for implement bidding & tender of online architectural design, through to discript and compare with different mode of domestic and international of application for bidding & tender in network, to propose a unique opinion of solution system which is ndbs mode for bidding & tender of online architectural design, the mode is to submit the whole course of bidding & tender of online architectural design from planning for bid, information issue, pre - qualification, call for bid meeting, tender submit, tender evaluation and confirm the solution to sign the contract in internet. the paper through to structure a bidding platform ( bdb. cn ), to analyse the funcation procedure of bidding and tender system of online architectural design, from the sight of bid invitor, bidder and tender evaluated angle, to link them closely. the paper carry on system design to ndbs mode, input and outut, the information and keep them, safety and data stored, the paper combine with online architectural desigh wenzhou huameng building ( railway station road 1 - 2 massif ) as an example of ndbs mode finally, the result of study indicate, bidding and tender of online architectural design is not only feasible technically, the procedure of bidding and tender accord wigh the law, but also it is unanimous in traditional bidding way, this implement the scheme can improve working efficiency greatly, reduce the cost of bidding effictives, make it standard science further, to realize a pualitative leap in the building management level

    論文通過對實施網上建築設計招標投標的背景、意義及必要性進行分析，通過對國內外不同模式招標投標網路應用的綜合敘述與比較，提出了具有獨特見解的系統的網上建築設計招標投標解決方案? ? ndbs模式，該模式是對建築設計招標投標全過程從招標準備、信息發布、資格預審、招標會議、標書遞交、評標決標到合同簽訂的網上解決方案，論文從構建網上招標平臺（ bdb . cn ）開始，對建築設計招標投標系統的功能流程進行分析，從招標人、投標人和評標人的角度出發，通過對其在整個招標投標活動流程在網際網路中的無縫連接，使得通過bdb . cn招標平臺，能夠達到建築設計招標投標各參與方的一網打盡。論文還對ndbs模式進行了系統設計，對輸入輸出、安全與數據加密和招標投標資料儲存進行設計，從技術的層面對該系統提出了解決的方案。論文最後還結合溫州華盟大廈工程（車站大道1 - 2 #地塊）的網上建築設計招標投標的實例，對ndbs模式進行了實證，研究結果表明，實施網上建築設計招標投標，不僅在技術上是成熟可行的，在工作流程上是符合法律法規的，與傳統的招標投標方式也是一致的，而且能夠大大提高工作效率，有效降低招標投標成本，使得招標投標能夠更加規范、科學，實現建設管理水平的一個質的飛躍。
  13. This thesis mainly use the normative analysis and case analysis method. on the basis of trust agent theory and audit theory, we have done a series of study in theory and practice about the background, theory basis, auditing content, factors, characters, problems and measures in the present auditing practice of the cadre term audit

    本論文從理論與實務的角度、採取規范研究和案例分析相結合的方法、以委託代理理論和審計理論為基礎對領導任期審計的產生背景、理論基礎、審計內容、要素、特點、目前在審計實踐中存在的主要問題及解決措施等方面做了較為系統的研究。
  14. Security on secret information network system is different from the general information network. after doing the abundant investigation to x institute information network system, a solution on its system physics safe, network operation security, information safe and secret and safe and secret management, etc. has been designed according to the safety engineering. the designed scheme for the x institute has passed the evaluation of " the national weaponry secret qualification of production unit of scientific research examine authentication "

    根據涉密信息網路對安全的特殊性，根據國家對涉密信息網路安全的相關規范，筆者對x所的信息網路系統進行了充分的調查，以及系統脆弱性和風險分析后，按照信息系統安全工程的方法設計了針對該所整個信息網路系統物理安全、網路運行安全、信息安全保密以及安全保密管理等方面的解決方案，完成了網路安全域劃分、防電磁泄漏、安全審計、網路安全管理、信息傳輸加密和訪問控制等工作。
  15. We should see, along with international organization for standardization sustaining issue, and china standardization sustaining perfect, chinese enterprises pay more attention to getting best order in the range of its manufacture, run, management, according as gb / t19001 - 2000idt iso 9001 : 2000 < < the need of quality control system > >, gb / t24001 - 1996idt iso14001 : 1996 < < the criterion and use guide of environment and management system > > and gb / t28001 < < the criterion of occupational safety and health management system > > three state standard, set up a suit of the quality control system, environment management, occupational health and safety system of jilin chemical fibre company limited. the emphases of this paper are the five steps of quality, environment, and safety conformity management system, including : 1. definitude abc of quality, environment, and safety conformity

    本論文重點研究了質量、環境和安全三整合管理體系建立的五大步驟，包括:一）明確質量、環境和安全三個管理體系的基本內容二）選擇質量、環境和安全三個管理體系的整合方法三）明確質量、環境和安全三整合管理體系的內容四）確定質量、環境和安全三整合管理體系的目標指標五）確定質量、環境和安全三整合管理體系的審核方式另外，本論文結合質量、環境和安全三整合管理體系的特點，提出了在未來發展趨勢中的構想，並在實證研究中對吉林化纖股份有限公司的管理體系運行中給出了設計方案並取得了一定的實際效果。
  16. Where the questions produce a " yes " response, the indicators to which the question is linked are effectively " triggered " that is they are considered to be relevant to the scenario concerned and the caset would be designed to ensure that the user addresses the effect of the proposal on that indicator

    若問題的答案是是，該問題所連系的指標隨即便會啟動，即是這些指標是評審該方案時須要考慮的問題。電腦輔助評審工具採用這個方法，便可確保使用者充分考慮有關計劃對該項指標的影響。
  17. The multifactor fuzzy synthetic assessment model was established ? finally, ten national agricultural science and technology parks were evaluated and ranked. ( 2 ) the practical evaluation index system. because of the short history of agricul tural science and technology park, there is difficult to gather the data of the park, so another comprehensive evaluation index system are built up in order to make the evaluation performed at present development level. this comprehensive evaluation index system established from six aspects of materials examineing, mechanism and management, demonstration ability. the innovation ability of science and technology, ecology and the basic construction, overall effect. the evaluating method is expert marking

    從上報材料審查、機制與管理、示範帶動能力、科技能力、生態與基礎建設、總體效果等六方面對園區進行綜合評價。評價方法採用專家打分法。農業科技園區發展模式研究：綜觀農業科技園區的發展，運用2002年度國家農業科技園區的統計數據對園區的基本特徵和主要功能進行宏觀分析，指出目前園區發展的癥結並提出解決途徑，為下文典型案例研究和綜合評價研究提供研究背景。
  18. The purpose of the bill was to establish a frc to investigate irregularities committed by auditors or reporting accountants of listed entities in auditing accounts and in preparing financial reports for prospectuses or other listing documents, and to enquire into non - compliance with legal, accounting or regulatory requirements in the financial reports of such entities ; to establish an audit investigation board and a financial reporting review committee to carry out such investigations and enquiries respectively

    條例草案旨在： i設立財務匯報局，以調查上市實體的核數師或匯報會計師就帳目審計和就為招股章程或其他上市文件擬備的財務報告而作出的不當行為，以及查訊該等實體的財務報告沒有遵從法律規定會計方面的規定或規管性規定的事件ii設立審計調查委員會及財務匯報檢討委員會，分別負責進行該等調查及查訊。
  19. This paper is consist of four parts : in the first part, the writer tries to study the duties of and the requisites of certificated public accountant ' s liability to the third parties. in the second part, the writer tends to introduce the legal practice in u. s, england, germany, french, etc. the third part is about the legal practice in our country and some problems discussed in the legal theoretical field in recent years

    但另一方面，近年來，由於人們對注冊會計師的聲討以及司法實踐中對驗資機構的民事責任的承擔做法不一，在相關案件的審理中，法院對注冊會計師的責任承擔判決太重，注冊會計師事務所亦深感不堪重負，基於對可能承擔的巨大責任的恐懼，紛紛明確表示拒絕接受驗資業務。
  20. In 2004, he again launched a program called “ scraping the bone to erase poison ”, which covered setting up a case registration reception hall in all courts of the city, inform the public issues such as reception, case registration and charges, and for all cases that need evaluation, auditing, authentication and auction, the intermediary organization shall all be selected by random ? ? ?

    2004年，他又推出所謂的「刮骨療毒」 ，如在全市法院系統設立立案接待大廳，公開接待、立案、收費等有關事項；對需評估、審計、鑒定、拍賣的案件，一律採取隨機搖號的方式選定中介機構。
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