法規審計 的英文怎麼說

中文拼音 [fǎguīshěnjì]
法規審計 英文
statutory audit
  • 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...
  • 規 : Ⅰ名詞1 （畫圓形的工具） instrument for drawing circles 2 （規則; 成例） rule; regulation 3 [機械...
  • 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...
  • 法規 : laws and regulations; rule
  1. Article 18 within the concession period, the relevant administrative departments shall have the power to inspect, evaluate and audit the concessionary projects, and correct the concessionaires ' acts in violation of the provisions of laws, regulations or rules as well as the concession contracts and give punishments according to law till call back the concession according to law

    第十八條特許期限內，有關行政主管部門有權對特許項目進行檢查、評估、審計，對特許經營者違反法律、法規、規章規定和特許協議約定的行為應當予以糾正並依法處罰，直至依法收回特許權。
  2. Based on consider hereinbefore, this dissertation discusses several aspects on the problem of the sustainable and optimum exploitation of groundwater resources as follows : ( 1 ) reviewed entirely the origin and evolvement of the concept " sustainable development ", stated and commented the study status in queue on " sustainable development " around national and international range, thorough discussed the science connotation about the concept " sustainable development " ; ( 2 ) looked back and commented across - the aboard some furthest basic concept and proposition related to groundwater resources, put forward self opinions on a few existent mistake points of view and chaos understandings ; ( 3 ) expatiated entirely on the content and meaning of the theory of changeable groundwater resources system, contrast with the traditional methods of groundwater resources calculation and evaluation, combined example to show the application of this theory ; ( 4 ) thorough analyzed the difficult and complexity to forecast the groundwater resources, fully stated the traditional methods of groundwater resources forecasting, pointed out the characteristic and applying condition of these forecasting method, introduced the main ideas and methods of wavelet analysis developed recently, and the matlab software be known as the fifths era computer language, and its accessory wavelet analysis toolbox, applied these methods and tools to analyze the groundwater dynamic curve, adopted the b - j method and morte - carlo method, combined with the theory of changeable groundwater resources system, discussed the new view on the forecast of groundwater resources ; ( 5 ) synthetically analyzed the characteristics and limitations of the present all kind of groundwater manage model, combined mathematical programming mathematical statistics random process and the theory of variation system of groundwater resources on the unite optimum attempter of surface water and groundwater, emphasized how to make the model more nicety, more simple, more practicality ; ( 6 ) analyzed the inside condition and outside condition to assure the sustainable and optimum exploi tation of groundwater resources, the inside conditions are the follows : correct resources idea, scientific methods of resources calculation and evaluation, credible forecast methods of resources, exercisable measures of resources management, the outside conditions are the follows : the development idea of high layer, the transform of manage system, the matched policy and rule of law, the adjusted of economy lever, the improve of cultural diathesis, the boosting up of water - saving consciousness and detail measures, the control of population rising, the prevention and cure of water pollute, the renew and rebuild of ecology ; ( 7 ) scan the sustainable and optimum exploitation of groundwater resources from the high level of metagalaxy, earth system science, and philosophy ; lint out the more directions on groundwater resources

    基於以上考慮，論文主要從以下幾方面對地下水資源可持續開發問題進行了比較深入的探討：全面回顧了「可持續發展」概念的由來與演變，對國內外「可持續發展」的研究現狀進行了述評，並對「可持續發展」概念的科學內涵進行了深入探討；對涉及地下水資源的一些最基本的概念和命題進行了全面的回顧和評述，對目前仍然存在的一些錯誤觀點和混亂認識提出了自己的見解；全面闡述了地下水資源變值系統理論的內容和意義，並與傳統的地下水資源計算評價方法進行了對比分析，結合實例具體說明了方法的應用；深入分析了地下水資源預測預報工作的極端重要性和復雜性，對傳統的地下水資源動態預測方法進行了全面的評述，指出了各類預測預報方法的特點及適用條件，對最近二十多年剛發展起來的小波分析技術的主要思想和方法及其應用范圍，以及號稱第五代計算機語言的matlab軟體和附帶的小波分析工具箱進行了介紹，並應用於地下水動態過程線的分析，採用時間序列中的b ? j法，蒙特卡羅方法，與地下水資源變值系統理論相結合，探討了地下水動態資料分析和地下水資源預測預報的新思路；綜合分析了現今各類地下水管理模型的特點及缺陷，將數學規劃、數理統計、隨機過程等與地下水變值系統理論相結合進行地表水地下水或多水源的聯合優化調度，使模型更準確、更實用；對保證地下水資源可持續開發的內部條件和外部條件進行了分析，內部河海人學博卜學位論文前言、摘要、目錄條件主要是正確的資源觀，科學的資源計算與評價方法，可靠的資源預測預報技術，可操作的資源管理措施，外部條件主要是高層發展思路、管理體制的變革、配套的政策法規、經濟杠桿的調節、人文素質的提高、節水意識的增強及具體節水措施、人口增長的控制、水體污染的防治、生態的恢復和重建等;從宇宙科學、地球系統科學及哲學的高度審視地下水資源的可持續開發;指出了地下水資源可持續開發的進一步研究方向。
  3. Based on it, we try to establish a dynamic maintaining system of fundamental theory, this system includes three monotypes as follows : rules and regulations ( the lowest appraising standard ), professional standard ( realistic appraising standard ), society expectation ( the highest appraising standard )

    本文首先以獨立審計目標基本理論作為建立獨立審計質量衡量標準體系的理論基礎，在審計目標理論這一構建基礎上，建立一個互動的基礎理論支撐體系。該體系由三個因子所組成：法規制度、社會期望和職業標準。
  4. With management and audit theory, the paper counters the fact that the audit mechanism doesn " t completely show its proper effect in supervising and managing the party and government leaders, and exposes the necessity of having the mechanism existed and expanded. the paper points out that there are five outstanding phenomenon and the cause in processing the present audit mechanism, such as " carrying out audit before the cadres leave their position ", examine is not clear, legislation and standard formulation work is stagnant, unfix of audit plan effects the sequence of normal work.,

    運用管理原理和審計理論，針對此項審計機制在推行過程中尚未完全發揮其在幹部管理和監督工作中的應有作用這一現實，從管理角度闡述了此項審計機制存在和推行的必要性。指出和分析了此項審計機制目前在管理實踐中存在諸如「先離后審」現象大量存在，審計不清，立法和規范制定工作滯后，審計計劃的不確定性影響正常的工作秩序，審計主體多元化制約監督作用的發揮等五個突出問題及產生問題的原因。
  5. In virtually every private and not - for - profit organization, there are prescribed policies, contractual agreements, and legal requirements that may call for compliance auditing

    在幾乎所有的私營和非盈利性組織里都有預先制定的方針政策、具有法律效力的協議和法律要求，這些都要求進行合規性審計。
  6. The new standards apply to all audits conducted under the corporations act audits as well as all audits undertaken by members of cpa australia of australian - based organisations such as sports groups and local schools as well as not - for - profit organisations such as community groups and charities

    新審計準則適用於所有根據《公司法》規定應審計的行為，以及澳大利亞注冊會計師協會規定的澳大利亞境內的組織，例如運動俱樂部、學校、社區組織、慈善機構等非營利性組織。
  7. Although the criminal law and the criminal procedural law both prescribe that only the supreme people ' s court has the right to approve death sentences, statistics show that 90 per cent of the death sentence review cases are conducted by high courts of provinces, municipalities and autonomous regions

    盡管刑法和刑事訴訟法規定，只有最高人民法院有權批準死刑判決，然而據統計90 %的死刑復審案是由省、市及自治區的高院來實施的。
  8. At last, they go through those effects with time lag, measures by the audited entity and effects of them. 3 ) illuminating performance audit report of our government. auditors should always report the elementary things related to auditing, the brief about auditing, audit conclusion, those problems about follow - up auditing, the kind of undisclosed information and the reasons for being undisclosed and lawbreaking and rule breaking reported directly to the concerned mechanisms of government according to laws and rules

    一般來說，審計報告應包括以一下內容:與審計有關的基本情況，審計實施的簡要情況，審計結論（對經濟性、效率性和效果性的評價、對法律和規章的遵循情況、管理控制中存在的問題、重大管理成就、對糾正問題和改善公共管理活動的建議、被審計單位對審計發現和審計結論的意見） ，后續審計問題，未披露信息的性質和不予披露的理由，依法應直接向有關機構報告的違法違規行為。
  9. Owing to institutional, cultural, social and policy - triggered factors and the resulting opportunistic motives of organizations and individuals, there are abundant behaviors breaking laws and violating discipline, such as misrepresentation, earnings management, purchased auditing, fraudulent auditing, false information transmission, insider trading and etc, in the process of information transmission in china ' s securities market. as the result, market efficiency is undermined, both interests and confidence of investors are impaired

    由於機構和個人的機會主義動機及其背後的經濟制度因素、歷史文化因素、社會因素、政策性因素等誘因，我國證券市場信息披露、信息傳遞和信息運用過程中存在著比較嚴重的虛假陳述、盈利操作、購買審計、審計舞弊、虛假或不實信息傳遞、內幕交易等利用不對稱信息優勢謀取私利的違法違規行為，證券市場有效性大大降低，投資者（尤其是中小個人投資者）的利益受到侵害，投資者對證券市場的信心開始動搖。
  10. Article 42 when an audit institution discovers that an auditee, in violation of the provisions of this law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts

    第四十二條審計機關發現被審計單位違反本法規定，轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料的，有權予以制止。
  11. After the security act of 1933 & the security exchange act of 1934, all kinds of acts & regulations concerned audit independence began taking shape. many organizations such as sec, aicpa, isb and asb are making great efforts to set up regulations about audit independence and the series activities reached the summit after enron ' s failure. sabanes - oxley act of 2002 is a epoch - making lawful literat ure, which establishes the bases for the future lawful construction

    因此，自美國1933年《證券法》和1934年《證券交易法》面世以來，各種有關獨立性的法律法規紛紛出籠，在美國， sec 、 aicpa 、 ise及asb等諸多機構均致力於審計獨立性相關的法律法規建設，這一系列立法活動在安然事件后達到頂峰， 《 2002年薩賓納斯-奧克斯利法案》是一劃時代的法律文獻，它為美國審計獨立性相關的法律法規的未來制定奠定了基礎。
  12. Economical responsibility audit, refer in particular to a higher level supervise activity of auditing authority or other auditing organization, accepting the commission of the relevant department, according to national laws and regulations and relevant policies, auditing the authenticity, legitimacy and benefit nature of financial revenue and expenditure of the department or unit when leading cadre holding a post, and the responsibility to relevant economic activity the leading cadre should shoulder, and apprising the economic duty how the leading cadre fulfil

    經濟責任審計，是特指審計機關或其他審計組織，接受有關部門的委託，依據國家法律法規和有關政策，審計領導幹部任職期間所在部門、單位財政收支、財務收支真實性、合法性和效益性，以及領導幹部本人對有關經濟活動應當負有的責任，包括主管責任和直接責任，藉以評價領導幹部履行經濟職責情況的較高層次的經濟監督活動。
  13. Mainly it is the status, time, people, and means of audit and so on. then it describes the general information and the character of the public finance audit in the usa, britain, and japan, and its goodness reference to our country. finally, study on adapting to the government budget reformation and the innovation of the public finance audit, and draw an conclusion that we should put the emphasis on adjusting the direction and get on well with the seven relations, improve the meanings of the audit, strengthen the budget ’ s execution and explore the audit on the efficient of the public finance expense

    本文從財政審計的概述入手，首先闡述了財政審計的涵義和構成;其次分析了政府預算的規范模式，展現了1979 - 1998年間我國國家預算制度的變化和1998年以來政府預算制度的改革;再次在以上分析的基礎上研究財政審計不適應預算改革的若干方面，主要是審計地位、審計時間、審計人員、審計方法等方面;接著擺出了美、英、日三國財政審計的概況和特點和對我國的借鑒意義;最後探討了如何適應政府預算改革深化財政審計，主要是調整財政審計改革的方向、處理好七種關系、改進財政審計方法、深化預算執行審計和積極探索財政收支績效審計。
  14. 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。
  15. In “ national auditing office ’ s developing program from 2003 to 2007 ” issued by cnao, it says : “ performance auditing would be paid the same important attention as legality and regularity audit. performance auditing proportion in the whole government auditing work would be enlarged year by year, and the resources invested in it will reach a half of all the auditing investment ”

    我國國家審計署制定的《審計署2003至2007年審計工作發展規劃》中提出， 「實行財政財務收支的真實合法審計與效益審計並重，逐年加大效益審計份量，爭取到2007年，投入效益審計力量占整個審計力量的一半左右」 。
  16. Article 43 if an auditee, in violation of this law, transfers or conceals assets gained unlawfully, the audit institution, the people ' s government or the competent authorities shall have the power to stop such acts within the sphere of its statutory functions and powers or appeal to the court for adoption of preservative measures

    第四十三條被審計單位違反本法規定，轉移、隱匿違法取得的資產的，審計機關、人民政府或者有關主管部門在法定職權范圍內有權予以制止，或者申請法院採取保全措施。
  17. Regular and extraordinary meetings shall be held when called by the directors or statutory auditors or by shareholders representing 20 % of paid - in capital, unless by - laws provide for a smaller percentage

    董事和法定審計師和都可召開定期或臨時鼓動大會。除此之外，除非公司規章規定了更低的百分比，否則占總股份20 %的股東即可召開股東大會。
  18. Debevoise & plimpton, an american law firm, and forensic auditors from deloitte are still scouring the company for evidence of more irregularities

    德博沃斯-普林普敦，一家美國律師事務所，和來自德勤會計師事務所的法務審計人員，至今仍在仔細審查公司的相關資料，收集公司違反法規的證據。
  19. It can be used as third - party ehs compliance testimony, as well as a solid supporting document in internal reporting and inter - company communication

    同時亦可為管理體系運行中的法規要求提供專業的第三方守法性審計證明，為公司集團內部報告和交流提供堅實有力的支持文件。
  20. In the conception of the near future, the thesis expounds the development principle and target of environmental auditing. then arranges the specific work in the near future, it has three parts : firm the foundation work of environmental auditing, determine the emphasis work, draw up a series standard of practice work. last, the thesis draws the conception of national environmental auditing of the mid - term and long - term

    其工作原則是立足現實，利用優勢，打好基礎，穩步推進；工作目標是積累環境財務、合規審計的經驗，熟練掌握環境審計的方法和程序，促進國家環保工作的積極開展，為環境績效審計等更深層次的工作打好基礎，環境審計工作力爭取得階段性成果，處于亞洲國家環境審計發展的前列；具體工作是夯實基礎性工作、確定環境審計工作重點、規范環境審計實務工作。
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