普通審計 的英文怎麼說
中文拼音 [pǔtōngshěnjì]
普通審計
英文
general audit- 普 : Ⅰ形容詞(普遍; 全面) general; universal Ⅱ名詞(姓氏) a surname
- 通 : 通量詞(用於動作)
- 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...
- 普通 : common; general; ordinary; plain; honest; private; trile; average
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In common law countries, when cpa brings about damage to another person during his profession of auditing, different actions could be brought to the court subject to statutory law or tort law
在普通法國家,注冊會計師在審計執業活動中給他人造成損害時,原告在制定法和侵權法下可以提起不同的損害賠償之訴。After comparing the audit difference about the multi - company " s off - tax net profit, the author tried to find out its distributing characteristic and made the further discussion about the result. respectively from two aspects - total analysis and factors " analysis to ab phenomenon for disuniting net benefit, got into the conclude that because of the difference between chinese accounting standards and international accounting standards, the net profit is overrated by cas
本文通過統計ab股公司稅后凈利的境內外審計差異,分別從總量與因素兩個方面對ab股的凈利進行分析,並進一步論證由於我國會計準則與國際會計準則的不統一,導致了凈利差異,與國際標準相比,國內凈利普遍存在高計的現象。Then, the continuous beam bridge cad system is taken as a real example, to analyse the system structure including the layout, data requirements, procedure diagram of the sub - systems such as beam calculating and modeling, construction simulating, structure analysis, result output, pre - stressed tightwire layout, general tightwire layout, design graphic plotting
然後,以「連續梁計算機輔助設計系統」為實例,詳細分析了該系統的整體結構,以及梁部計算模型生成子系統、施工過程模擬子系統、結構分析子系統、計算結果審核和文本輸齣子系統、預應力鋼束布置子系統、普通鋼束布置子系統、設計圖表子系統的層次結構、數據需求和處理流程。Iconic brand names, like nike, mattel and gap, responded by forming corporate social responsibility operations and working with contractors to create a system of factory audits and inspections
一些標志性的品牌,諸如耐克、美泰玩具以及嘉普,通過組成企業社會責任組織,並與承包商建立工廠審計和檢查制度,作為對這些指責的回應。The board reviewed the statistical activities and developments undertaken since the previous meeting held in early june 1999. it also considered several specific items at the meeting. these included y2k readiness in the census and statistics department ( with up - to - date progress report on internal audit on y2k compliance and contingency planning ) ; preparation for the 2001 population census ; release of deseasonalized data series ; implementation of electronic data interchange for trade declarations and cargo manifests ; and implications of electronic commerce for statistical work
除檢討自上次一九九九年六月會議后的統計工作和發展外,委員于該次會議上討論了數項具體事務,包括政府統計處就過渡公元二千年所作的準備(包括進行內部審核以確定電腦系統符合公元二千年運作和制定應變計劃的最新進度報告) 、二零零一年人口普查的籌備情況、發布去除季節性變異后的數列、電子資料聯通計劃于處理貿易報關表和貨物艙單的實施情況,以及電子貿易對統計工作的影響。The article defines the audit report ' s authenticity, accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence, gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement, cpa is liable for ordinary negligence ; when it exists in annual report, cpa is liable for gross negligence, these negligence are inferred by law
由於對注冊會計師的過錯也存在不同看法,本部分根據其職業特點,對其過錯的含義重新界定。根據審計報告所出現的披露文件的影響范圍不同,對注冊會計師承擔責任的過錯程度及舉證進行區分,出現在招股說明書與上市報告書中時,注冊會計師承擔普通過失責任,出現在年度報告中時,承擔重大過失責任,且都由法律推定過失存在,但如果要想讓注冊會計師承擔故意責任時,原告需負舉證責任。Second, the popularization and application of internet technology has a revolutionary impact on the compiling and publication of the academic journals and gives a lot more and newer to the editorial work : sufficient information supplies editorials with a good environment to make in - advance plans ; the open and comprehensive information system makes editorials compile journals and update reviewer database in time and accurately ; editorials can accept papers and submit papers for reviewing by internet communication tools ; editorials can also contact the authors conveniently by emails for decline or revision of the papers ; the department of editorial and print plant can exchange data through the net for printing hard copies ; more sale methods are made based on the internet ; more ways are made for readers " feedback
其次,網路技術的普及和應用還使學術期刊編輯、出版的工作方式發生了變革,賦予了編輯工作更多更新的內容:信息量的充分為編輯制訂計劃創造了良好的信息環境;信息的開放與全面使編輯可以及時準確地組稿和更新審稿人數據庫,編輯還可利用網路通信工具實現稿件送審;可以利用網路及時與作者聯系方便稿件的退修;對印刷版,可以利用網路方便地在編輯部和印刷廠之間傳遞數據;為期刊網上發行渠道的開通提供了平臺;拓寬了讀者反饋的途徑。此外,學術期刊光盤版和網路版的出現為學術期刊的經營提出了一種新的模< wp = 4 >式。Among the implemented security modules in knumen, are well known ones, like mac, acl and audit modules, as well as specially designed ones, like important process protection and trusted program authorization modules
在knumen的安全模塊中,既有實現普通安全功能的模塊,如mac模塊、 acl模塊、審計模塊等,也有負責完成特殊安全功能的模塊,如重要進程保護模塊和可信進程授權模塊。According to close corporation act and company act, south africa close corporation can convert to company very easy, and vice versa ; south africa close corporation is relatively looser at accounting, the corporation need not legal auditors, but there must be an appointed accountant in it, the accountant must cause the annual financial statement
根據南非封閉公司法和南非公司法,封閉公司可以很容易轉化為普通公司,反之亦然;南非封閉公司在財務上較寬松,不要求有法定的審計師,但是其必須有一個指定的會計師,會計師必須按照規定作年度財務報告。Then, after an analysis of audit contracts and audit demand, we discuss how to choose the form of business organization after the first reform in the audit profession by applying. agency theory. we think the form of accounting firm should be partnership - - - - - - llp or cp. it is the reason that there exist risk of audit agency and the characteristic of capital agency and the characteristic of capital composition in accounting firms
討論了中國會計師事務所在脫鉤改制后組織形式的選擇問題,本章先運用代理理論分析審計契約和審計需求的產生,由於審計風險和會計師事務所物質資本和人力資本構成特點共同決定事務所的組織形式必然是合夥制,即有限責任合夥或普通合夥。5. the forensic accounting expert witness. this thesis points out that china ought to set up the system of expert witness to deal with the change of our justice
本文分析了普通法系下的專家證人制度和我國當前的鑒定人制度,指出我國司法審判體制的改革要求建立法務會計專家證人制度,並提出了構建法務會計專家證人制度的初步構想。分享友人