民間審計 的英文怎麼說

中文拼音 [mínjiānshěnjì]
民間審計 英文
nongovernmental audit
  • 民 : Ⅰ名詞1 （人民） the people 2 （某族的人） a member of a nationality 3 （從事某種職業的人） a pers...
  • 間 : 間Ⅰ名詞1 （中間） between; among 2 （一定的空間或時間里） with a definite time or space 3 （一間...
  • 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...
  • 民間 : 1. （勞動人民中） among the people; popular; folk 2. （非官方的） nongovernmental; people-to-people
  1. On corporate governance structure and nongovernmental audit system

    公司治理結構與民間審計制度
  2. The arise of social auditing is the trend of market economy

    民間審計的出現是經濟發展的必然趨勢和要求。
  3. In the author ' s opinion, the influential factors of professi

    筆者認為，民間審計風險的控制是一項系統工程。
  4. Chapter two analyses the causes and the legal consequences of civil auditing total risks

    第二章著重剖析了民間審計總風險的成因及法律後果。
  5. Chapter three probes into the controlling mechanism of civil auditing project ( technical ) risks

    第三章著重探究了民間審計項目（技術）風險的控制機制。
  6. The basic elements of the civil auditing risks < wp = 7 > include inherent risk, controlling risk and detecting risk

    民間審計項目風險的構成要素包括固有風險、控制風險和檢查風險。
  7. In general, the causes of the risks include internal factors, external factors and auditing methods

    一般認為，民間審計總風險的成因主要包括內部影響因素、外部影響因素和審計方法因素等。
  8. It consists of the following four chapters : chapter one deals with the connotation and characteristics of civil auditing risks

    全文共分四章：第一章簡要介紹了民間審計風險的涵義及其特徵。
  9. We have recovered certified public accountant policy since 1980, and social auditing profession has made great progress

    我國從1980年恢復和重建注冊會計師制度以來，民間審計行業得到了長足發展。
  10. Therefore, it ' s necessary and urgent to strengthen the study of the controlling mechanism of civil auditing risks

    因此，在民間審計職業界加強審計風險控制機制的研究工作，就顯得十分必要和緊迫。
  11. Seven and eight respectively build the state audit model, nongovermental audit model and the internal audit model. the state audit should properly fix its position to its management system, meanwhile, enhance its audit contents, improve its audit mothods, make perfect the sfate standards of audit, adopt concrete and effective measures to lay a solid foundation in orde to realize the goal of objective model. nongovernmental audit should re - lecate its position in the management structure, build in partnership the micro system of nongovenmental audit, strengthem the regualation and proffessional standards, and conform the nongovenmental audit to standards. internal audit should re - fix its position reasonably in its organiztion form, adopt countermeasures to exising problems which are caused by the present audit model, reform and re - o

    第六、七、八章，主要論述了國家審計、民間審計、內部審計模式的構建，指出國家審計要對其管理體制進行合理定位，並且要進一步拓展審計內容，改進審計方法，完善國家審計準則，並為實現目標模式做好基礎工作，採取更加切實有效的措施;民間審計要對其管理系統重新定位，建立合夥制的民間審計微觀運行機制，加強完善民間審計法規和專業標準體系，規范民間審計的執業行為:內部審計要對其組織形式進行合理定位，對現有內部審計模式存在的問題採取對策、進行變革，重塑內部管理體制，使加強內部審計監督、健全內部審計制度成為管理者的自覺行為。
  12. The rigorous reality has made the author well aware of the necessity of reviewing the problems of auditing object and responsibility encountered in ungovernmental auditing and any delay in studying fraud auditing will be anyway intolerable

    嚴峻的現實使筆者強烈認識到審計理論界和實務界不得不重新思考民間審計的審計目標和審計責任問題，對舞弊審計相關問題的研究已到了刻不容緩的地步。
  13. And the key to the control of the risks lies in the reasonable balance between the total auditing levels and the auditing evidence costs, while the important fields of the risk control are in the course of contract signing, auditor appointing, evidence collecting, significant principle adopting, auditing working - paper ' s rechecking and auditing reporting

    民間審計項目風險控制的關鍵在於審計風險總水平與審計證據成本的合< wp = 5 >理均衡。民間審計項目風險控制的重點領域主要包括簽約過程中的風險、委派工作人員中的風險、審計證據收集中的風險、重要性原則使用中的風險、審計工作底稿復核中的風險和審計報告中的風險。
  14. With fair, true and open service, social auditing offers some protection to the commercial transaction, giving a kind of monitoring function

    通過對社會提供公正、公平、公開的服務，民間審計為民間的經濟行為提供了一定程度的保障，起到了一定的社會監督作用。
  15. In order to prevent the risk of agency efficiently and reduce the cost of agency, the company must start with the relationship between market - governance structure and the relation - governance structure in management, practise a scientific governance structure, solve the problems of information asymmetry between clients and agents, give full play to the civil audit functions, give a good construction to the governance structure and the nongovernmental audit system of china ' s listed companies, realize the important role the audit system plays in the maintenance of civil order of the market economy and perfect the corporate governance structure

    摘要為有效防止和減少代理風險，降低代理成本，公司必須從市場式治理結構與關系式治理結構入手，實行科學的治理結構，並解決好委託人與代理人之間的信息不對稱問題，充分發揮民間審計的職能，構建好我國上市公司的治理結構與民間審計制度，以充分認識民間審計制度在維護市場經濟秩序、完善公司治理結構方面發揮的重要作用。
  16. This research program analyzes the nature and the causes of civil auditing risks, and further explores the reasonable and feasible controlling mechanism of the risks

    本課題擬從民間審計風險的本質及成因的剖析入手，進而探究合理可行的民間審計風險的控制機制。
  17. Chapter one : talks mainly about the reasons of research on appraise standard for managerial auditing ( psma ) 。 ( 1 ) brief review of managerial auditing ( ma ) : managerial auditing with history of 70 years ; four support forces for advancing the development of managerial auditing : managerial professional internal 、 governmental and cpa ; before 1960 ’ s, the preliminary stage with characteristic of non ? standard and non ? regulation ; after 1960 ’ s, the second stage : progress and perfect with characteristic of standard and regulation. overall, it is still on lower lever

    本章的主要內容如下: （ 1 ）管理審計歷史的簡要回顧:管理審計的歷史已有70多年;推動管理審計發展的四支力量是管理職業界、內部審計界、政府審計界和民間審計界; 20世紀60年代以前，是管理審計的起步和探索階段，管理審計總體上處于不規范和無準則狀態; 20世紀60年代之後，管理審計進入發展和完善階段，朝著標準化、準則化和規范化的方向發展，但總體上還處于較低的發展水平。
  18. The writer gives his own opinion of the standard to judge the legal responsibility of social auditing : the independent auditing norm should be the fundamental criterion to judge the responsibility

    對於民間審計法律責任的界定標準，作者提出了自己的見解，認為獨立審計準則應該作為司法界判別民間審計法律責任的基本法律依據。
  19. Besides, the controlling counter - measures include : 1 ) strictly in conformity with the principles of chinese independent auditing ; 2 ) the establishment of sound quality control system of accountant offices ; 3 ) signing agreement only with the upright clients ; 4 ) thorough understanding the nature of the clients " business ; 5 ) dealing with the relationship between the significance and the risks in auditing correctly ; 6 ) maintaining cautious professional attitude ; 7 ) strengthening the theoretical study of auditing risks and founding risk fund ; and 8 ) employing lawyers who are familiar with the legal obligations of cpas. chapter four mainly explores the controlling mechanism of the professional ( developing ) risks of civil auditing

    民間審計項目風險的控制對策包括： （ 1 ）嚴格按照《中國獨立審計準則》執業； （ 2 ）建立健全會計師事務所質量控制制度； （ 3 ）只與正直的客戶簽訂業務協議； （ 4 ）深入了解客戶的業務性質； （ 5 ）正確處理重要性與審計風險的關系； （ 6 ）保持應有的職業謹慎態度； （ 7 ）加強審計風險理論研究，提取風險基金或責任保險； （ 8 ）聘請熟悉注冊會計師法律責任的律師等。
  20. Generally speaking, civil auditing risks consist of program risks ( technical ) and specific risks ( non - technical ). they two are interrelated and interactive, and composes the total risks of civil auditing

    民間審計風險的種類包括審計項目（技術）風險和審計特有（非技術）風險。它們二者相互聯系、相互作用，共同構成民間審計職業（發展）總風險。
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