職務審計 的英文怎麼說

中文拼音 [zhíwùshěnjì]
職務審計 英文
job audit
  • 職 : Ⅰ名詞1 （職務; 職責） duty; job; 盡職 do [fulfil] one s duty; 失職 neglect one s duty; derelictio...
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 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...
  • 職務 : post; duties; job; function
  1. 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。
  2. An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ), eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework

    一堆七葷八素的機構- -從美國注冊會計師協會到美國證監會，再到審計準則委員會，緊急問題工作組，財務會計準則委員會再到公眾監督委員會- -所有這些機構在我們的職業規范框架中都發揮了重要作用。
  3. Article 15 the departments of administration of industry and commerce, auditing, finance, taxation, public security and technology supervision shall, within the scope of their respective duties and authorities, assist the price supervision and inspection agencies in inspecting and dealing with activities of making exorbitant profits

    第十五條工商行政管理、審計、財政、稅務、公安、技術監督等部門，應當在各自的職責范圍內，配合價格監督檢查機構查處牟取暴利的行為。
  4. Most of mr mcdonough ' s energies are directed at the pcaob ' s core responsibility to oversee auditors of public companies, which it goes about doing with a $ 103m budget

    麥克唐納先生將大部分精力用來監督上市公司的審計師，這是美國上市公司會計監管委員會的核心職責。該委員會將動用1 . 03億美元的預算來完成這項任務。
  5. 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。
  6. The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management

    其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題，提供了設計思路：以激勵機制為核心，在制度基礎上實現「激勵相容」 ，以「市場鏈」為紐帶的業務流程再造，把人的管理與財和物的管理結合起來；最後本文論述了內部制衡的實施是新經濟時代的要求，在實施中關注的問題：變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。
  7. 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。
  8. Mr tang left the administrative service and took up the post of director of audit in december 2003

    二零零三年十二月，鄧先生離開政務職系的隊伍，出任審計署署長。
  9. Mr tang left the administrative service and was appointed the director of audit in december 2003

    二零零三年十二月，鄧先生離開政務職系的隊伍，獲任命為審計署署長。
  10. Director of audit conducted a value - for - money audit on the implementation of policies on the prevention of double housing benefits and the suspension of pensions for retired civil servants in publicly - funded organizations

    當時的核數署署長就實施有關防止享用雙重房屋福利和暫停支付退休金予在政府資助機構任職的退休公務員的政策，進行一項衡工量值式審計工作。
  11. We then discuss, from the perspective of economies of scale and economies of scope, the proper construction of the organizational and structural framework of a financial holding company and its subsidiaries to ensure that there is appropriate arrangement of the controlling - subsidiary relationship under the basic legal structure in respect of the size of business and the allocation of personnel in order to generate economic returns. the second chapter elaborates the financial holding companies and their subsidiaries, and seeks to provide possible solutions for challenges encountered. based on the author ’ s relevant experience in taiwan, this paper proposes a feasible arrangement of the organization and supervisory system for the board of directors, the supervisory board ( the board of corporate auditors ) and the management level, the underlying framework of which is mainly based on the regulatory structure of the us financial holding companies

    第三章就監事責任及職權詳細研究，由於中國采大陸法系之立法，對監事責任之掌握較不具體，爰引述了英美受託義務（ fiduciaryduty ）之觀念進行分析，而就監事職權，相對的也是職責，則提出世界上較有表彰性的立法加以補充，希望可以填補其不足，最後比較監事會與獨立董事、審計委員會之各項功能，認為美國公司體制之董事會已漸將經營職能轉予首席執行官（ chiefexecutiveofficer ） ，而留下監督之職能，故可以審計委員會擔負監察職能之前置工作，而觀諸中國之社會經濟情勢，如徑予採行，將出現缺漏，故建議維持監事制度。
  12. Further, the primary steps to prevent frauds regarding internal control are rendered here. and finally the author makes the relevant discussions about the procedures and methods of fraud auditing in the hope of stimulating the study of enhancing the responsibility of fraud auditing and strengthening the construction of professional ethics and the formulation of auditing principles and methods by outlining the frame of fraud auditing

    進而從內部控制入手討論多角度全方位防範舞弊的主要措施，最後是對舞弊審計的程序和方法作一探討，以期勾勒舞弊審計這一審計專題的大致輪廓，拋磚引玉，喚起我國理論界應加強對舞弊審計準則制定、舞弊審計技術方法及職業道德的研究，審計實務界、法律界應強化注冊會計師舞弊審計責任。
  13. To summarize, we should study the fraud auditing from different respects and perspectives to allow greater importance to be attached to fraud prevention and detection. and this is definitely a vital progress that will improve the cpa career and contribute to standardizing the market rules for china ' s wto membership

    總之，我們應從多個領域、多個角度研究舞弊審計，加強我國注冊會計師職業界對舞弊防範和偵查的重視，這是順應社會公眾需求，發展和完善注冊會計師職業生命的識務之舉，也是我國成為wto一員，規范市場游戲規則的重要一步
  14. The closing of the transactions contemplated by this agreement is subject to the completion of the due diligence investigation of both parties, the execution and delivery of documentation appropriate for the transaction in form and substance mutually acceptable to both parties, consents from the respective boards of directors of both companies and any third parties and the delivery of audited financial statements of the seller in conformity with the rules and regulations of the securities and exchange commission

    完成本協議中的預計交易取決于雙方盡職調查的完成，在形式和實質上雙方都能接受的適合的文件的簽署與執行，雙方各自董事會及任何第三方的同意，以及賣方審計過的財務報表的交付，報表應符合證交會的規章制度。
  15. So it is necessary for accountant firms to establish a system of individual quality guarantee, to build up professional risk funds, and to recognize deferred revenue responding to the delayed - risk

    事務所可以通過建立個人質量保證制度、提取職業風險基金或劃定延期支付收入等方式以應對審計風險時滯性特點。
  16. The closing of the sale and purchase of the assets will be subject to the satisfaction of certain conditions, including the mutual agreement of a definitive agreement, the completion of the due diligence investigation of both parties, the filing of the certificate of designation creating the preferred stock to be issued to qianbao, the delivery of any required consents from third parties, and the delivery of audited financial statements of qianbao

    銷售和資產收購的完成取決於是否滿足這些條件，包括雙方同意確定的協議，雙方完成盡職調查，是否備案給錢保的優先股的指定證書，第三方同意的發布，以及錢保審計過的財務報表的發布。
  17. 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。
  18. After the sources of the audit expectation gap being examined, namely, the deviation of the public understanding and the inability of auditing departments to live up to the expectation of the public, three measures are proposed to bridge the gap : firstly, to enhance the validity of audit market ; secondly, to consolidate audit theory ; thirdly, to keep strict control on the audit departments and improve auditor ' s professional discretion

    摘要當人們研究了審計期望差距產生的根源，即公眾認識偏差及審計行業的能力無法滿足公眾對審計的要求因素之後，就會提出縮小審計期望差距的措施：一要增強審計市場的有效性；二要完善審計理論體系；三要加強事務所約束機制，促使審計人員保持職業謹鎮。
  19. That is to say, auditing agencies and auditors are subjects ; government administration activities are audit object ; the audit goals are to evaluate economy, efficiency and effectiveness of government administration activities and provide proposals for improvement ; evaluation and its extending service are the emphasis of audit function. the content includes auditing of economy, efficiency and effectiveness. collecting, analyzing and evaluating techniques are used in auditing, the characteristics of which are that the range of audit is large and variable, audit object is indirect and difficult to be quantified and so on

    可見，審計主體是審計機關及審計人員：審計客體是政府部門公共管理活動；審計目標是評價政府部門公共管理活動的經濟性、效率性和效果性，為改善公共管理效果提供意見和建議；審計職能更偏重於審計評價以及由此延伸出來的服務職能；審計內容包括經濟性審計、效率性審計和效果性審計；審計方法有搜集方法、分析方法和評價方法：審計特點包括審計范圍的廣泛性和變化性，審計對象的間接性和難以量化性，審計指標的針對性和靈活性，審計方法的復雜性和綜合性，審計判斷的專業性和謹慎性，審計結論的建設性，后續審計的必要性。
  20. Sunriser sets up organization framework including the following departments of designing, operation, pm, finance supervision, quality management, budget and professional consultation

    賽石公司設有設計部、業務部、工程部、財務審計部、質檢部、預算部、專業咨詢部等職能部門。
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