期中審計 的英文怎麼說
中文拼音 [qīzhōngshěnjì]
期中審計
英文
interim audit- 期 : 期名詞[書面語]1. (一周年) a full year; anniversary 2. (一整月) a full month
- 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...
- 期中 : midterm; midsemester; interim期中報告 interim report; 期中股利 interim dividends; 期中結帳 interi...
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Firstly, this paper elaborates on the concept, function, characteristic, target and sort of the financial responsibility audit during the leader ' s tenure of office. next, it introduces the current situation and defect of auditorial system. finally, the thesis submits the principle and legal foundation of auditorial system during the leader ' s tenure of office
本文首先闡述了任期經濟責任審計的概念、職能、特點、目標、分類等問題,進行了經濟責任審計的中外比較分析;然後論述了我國任期經濟責任審計制度的運行現狀和缺陷;最後,提出了經濟責任審計的原則和法理依據。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
論文採用所有者經理人審計師多代理人模型為基礎進行分析,主要成果是:得出能夠防止共謀和不努力工作的模型最優解集合;通過因素分析闡明審計師工作努力程度與所有者監控力度之間的直接關系,以及審計合約最優解的行為策略組合及其制定順序;引申分析所有者監控力度與審計風險、審計師懲罰力度之間的關系;成功的將模型從單一期間擴展到多期間情況,並且將審計師聲譽等非現金收入形式的效用影響加入到模型當中;通過分析審計實務中的所有者行為特徵說明所有者對審計師工作實施監控的必要性,以及實現該監控所需的條件。This thesis attempts to have an analysis and study of the interior audit ' s functions in the basic point of fact, which also attempts to search after the hypostasis, the introversion of the service and structure of the auidt. it must be designed to the enterprise ' s flow to settle the matters of the interior audit in the luhua corporations and other corporations which have the same matters in our country. for improving interior control and risk management, this thesis makes research and design to the means and process to the system guiding and risk guiding audit using viewpoint of cybernetics and systemics into the enterprise ' s basic system and key flows ' design. for the sake of adapting new position of the audit, the auther bring forward many advices and plans to improve it. it may have helpful for the corporation to enhance and improve their management, perfect their structure too. in this thesis, the auther point out that it is not a perfect structure without interior audit. do more things about audit to the management of corporations and do less to financial affairs
本文作者以內部審計的實務為基點,對內部審計的職能作了進一步的分析和研究,針對魯化企業內部審計中存在的主要問題,並結合國內大中型企業內部審計中揭露出的普遍問題,進行了分析、研究和流程設計;對內部審計的本質、服務上的「內向性」以及組織形式進行了探索;從企業基礎制度重建和關鍵流程設計的角度,以完善內部控制和改善風險管理為目標,運用控制論與系統論的觀點,對系統導向、風險導向內部審計、經濟責任審計等的方法和程序進行了研究與設計;並為適應內部審計新形勢、完善內部審計建設提出了自己的政策建議,以期對改善企業管理、加強內部控制、完善公司治理結構有所借鑒。Jevons lee, yue li and heng yue, performance, growth and earnings management, review of accounting studies, volume 11, 2006, pp305 - 334
岳衡:大股東資金佔用和審計師監督, 《中國會計評論》 , 2006年第1期。After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it
通過實證,得出的結論主要有:我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關;出具非標準無保留意見的審計報告,審計費用較高,但審計質量並沒有提高;提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高,上市公司有利用這些服務收買審計意見的行為;在有中期審計和專項審計或管理咨詢的公司,注冊會計師初次審計存在一定的「削價」行為;上市公司獨立審計市場自發形成審計價格下限,但沒因此促成審計質量自發的提高。The chief audit executive should obtain an understanding of management ' s and the board ' s expectations of the internal audit activity in the organization ' s risk management process
審計執行主管應該理解管理層和董事會期望內部審計部門在機構的風險管理過程中起什麼作用。In chapter 1, the western audit theories on risk factors about fraudulent behaviors, the " gone " theory and the iceberg structure theory are introduced and analyzed ; further, the achievements of the researches on the fraudulent behaviors by the american independent audit scholars and professionals are systematically discussed, including the development process of the usa ’ s researches on the fraudulent audit, the researches on the process of the usa ’ s audit standards setting, the researches on the sticking point analysis of these behaviors in the usa ’ s stock market and so on. the above introductions and analyses are made in order to explore the rule of the fraudulent behaviors, the environments and the characteristics of the behaviors in the western capital markets, especially the recently important accounting fraud cases in the usa ’ s
在第一章「國外審計界對舞弊行為的理論研究」中,介紹並分析了西方審計理論界揭示舞弊行為的舞弊風險因素理論、 「 gone 」理論、冰山結構理論;系統說明了美國獨立審計界對舞弊行為的研究成果,包括美國獨立審計界對舞弊行為研究的發展過程、美國舞弊審計準則的制度變遷狀況及美國證券市場中舞弊行為的癥結分析;探索了西方資本市場中舞弊行為的規律性、環境線索和舞弊行為特徵,並對美國近期發生的重大會計舞弊案件進行了剖析。Major in programme, studying of medium and long - term development plans, consultation and estimation of projects, working out the bidding document and price, examination of the construction cost, supervision of costruction and project auditing for water conservancy field
主要從事省級以下水利及相關行業規劃,中長期發展計劃戰略研究:工程項目評估,標書標底編制,工程造價審核,工程監理;工程審計。When qualified audit opinions are classified into various groups, investors show different responses associated with various groups of qualified audit opinions. when qualified audit opinions are specified regarding non - consistent with accounting standards, going concern, limitation in audit scope, and multiple qualified audit opinions, no significant negative stock returns are observed on the event date. on the other hand, emphases on other events cause significant positive returns on the event date
2 、市場對于不同類型的非標準無保留意見有不同的反應: ( 1 )違反企業會計準則、審計范圍受限、無法繼續經營和多重保留的非標準無保留意見在事件日與觀察期間中並無顯著的負信息含量; ( 2 )強調其他重大事項的非標準無保留意見具有正的信息含量,在本研究中,此類的樣本多為該公司具有未確定事項。Audit review of interim statements
期中報表審計Crcpa gained tremendous trust and respect in rendering service of auditing state - owned enterprises, listed company, assets appraisal, capital construction auditing, tax agency and management consulting
中瑞華恆信會計師事務所在國有大型企業審計、證券期貨業務審計、資產評估、基建審計、稅務服務以及管理咨詢等領域贏得了廣泛的信賴與尊敬。Review information about all batches of every product manufactured in the period, including product batch number, manufacturing date, testing results of critical in - process control, statistic and analysis of finished products ' yield, product releasing condition
回顧周期中每種產品所有生產批次的產品批號、生產日期、關鍵過程式控制制檢測結果的審核,成品收率統計及分析、產品放行情況。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。The auditors may specify in advance the sampling risk that they want in their sample results and then compute a sample size that controls sampling risk at the desired level
審計師可以預先設定樣本結果中他們期望的抽樣風險,然後計算出將抽樣風險控制在期望水平的樣本容量。Later, china securities regulatory commission and ministry of finance promulgated the regulation on the auditor rotation of the cpas having the qualification of auditing securities and futures, in which signature cpa is asked to keep auditing a certain company at most five years
隨后,中國證監會、財政部頒布了《關于證券期貨審計業務簽字注冊會計師定期輪換的規定》 ,也要求簽字注冊會計師連續為某一相關機構提供審計服務,不得超過五年。However, since the midst of 1960 ' s, with changing of internal and external operation background and social law surroundings, and economics life depending on audit opinion expending, accounting companies and auditors are running into proceeding case, which lead them into suffer inserious even destructive impout. audit risk exists anytime, anyplace, even intense. but, audit risk canlbe controlled
然而, 20世紀60年代中期以來,隨著被審單位內外部經營背景和社會法律環境的變化,以及經濟生活對審計意見依賴程度的擴大,會計公司和審計人員不斷陷入訴訟案件中,受到沉重的甚至是毀滅性的打擊。As far as the independence definition is concerned, this paper adopted the definition in the literature ( exposure draft : a conceptual framework for auditor independence ) issued by isb at nov 2000, whose purpose is to keep unanimous with the following definition of independence risk. as for the independence classification, i am inclined to agree with theory suggested by higins whose opinion is to classify independence into practical independence & appearance independence
在審計獨立性的定義方面,本文採用了isb在2000年11月「審計人員獨立性概念框架披露草案」中的定義,以期與下文所涉及到的獨立性風險定義相一致;而在審計獨立性劃分方面,筆者則趨向於1962年的希氏理論,即它可以劃分為實質上的獨立性和形式上的獨立性。The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion
實證結果顯示:舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重,更差的短期償債能力,更低的應收賬款周轉率、調整后每股現金和股權集中度,也更容易被注冊會計師出具非標準無保留審計意見。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。The comparision research between managerial option and traditional measurement method in marketing audit
管理期權度量方法與傳統度量方法在營銷審計中的比較研究分享友人