質量審計 的英文怎麼說
中文拼音 [zhíliángshěnjì]
質量審計
英文
quality audit- 質 : Ⅰ名詞1 (性質; 本質) nature; character; essence 2 (質量) quality 3 (物質) matter; substance;...
- 量 : 量動1. (度量) measure 2. (估量) estimate; size up
- 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...
- 質量 : 1 [物理學] mass 2 (產品或工作的優劣程度) quality 3 economy (離子源的); 質量標準 quality level...
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It is assumed that the definition and model of the regular audit risks are somewhat incongruent with those of the independent audit risks under the current circumstances in china, which is likely to lead to the ignorance of management or incapability of quality control
摘要我國目前環境下常規審計風險的定義和模型與獨立審計行為執行主體的實際風險承擔結果並不完全一致,導致了忽視獨立審計風險管理,在一定程度上存在審計質量低下的問題。Every stage has some quality appraising monotype, and every monotype analysis its influence on relevant stage from two aspects of standard and appraisal. these monotypes jointly make up the appraising standard system of auditing quality
每個階段都有若干質量衡量因子,每個因子都從標準和評價兩方面來分析其對該階段審計質量的影響,它們共同組成獨立審計質量衡量標準體系。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。The charter of analysis on the sta ndards for appraising quality in auditing is the key in my paper, it analysis auditing quality of three stages during the work of auditing one by one, that is, auditing quality of preparing stage, auditing quality of performing stage, auditing quality of reporting stage
接著進一步闡述審計質量的特徵,這些特徵體現了不同的審計質量衡量標準體系的構建思想。獨立審計質量衡量標準分析與評價是本文的核心部分,它逐一分析了獨立審計過程中三個階段的審計質量。Lord of the dance presentations are permanently reviewed by a team of 20 creative professionals including set designers, costume designers, lighting experts, sound engineers and choreographers to ensure its high standards are maintained
王者之舞的表演由一個20專業人士組成的團對來負責審核,他們包括舞臺設計,服裝,燈光,音響,編舞等以保證高標準的演出質量並予以保持。Is it due to the decline of auditing quality, or providing nonstandard uncensored auditing opinion to change the auditor ? is the changing of auditor will influence the auditing quality ? if it is true, what is the potential explanation ? for the attention of above - mentioned problem, this thesis attempt to test some samples of auditor changing in chinese stock market, to find the underlying signification of the changing auditor event, and the effect on the auditing quality
出於對上述問題的關注,本文試圖對我國證券市場中的若干審計師變更樣本進行檢驗,以便發現審計師變更事件的潛在含義,以及其是否對審計質量產生影響。本文以盈餘管理為橋梁,通過2001 - 2004年度上海a股數據檢驗審計師變更與審計質量的相關性問題。最後得出的結論是審計師變更能在一定程度上會影響審計質量。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。Through the rational study on the levels of auditing quality, make the appraising standard system of auditing quality perfect, suggest professional association and some supervisors to implement grade management system of cpa firms according to appraising method in practice, give market a signal about professional quality, improve the professional transparency of cpa firms, urge cpa firms strengthen its own service qu ality, provide a high quality service to people
在此基礎上提出了一套會計師事務所審計項目質量評價辦法,通過定量地研究審計質量的層次,使得審計質量理論衡量體系變得更加完善,從實踐上建議行業協會等監管部門按照評價辦法對會計師事務所實行等級管理制度,給市場一個有關執業質量的信號,促使事務所加強自身服務質量,為社會公眾提供高質量的服務。Internal audits shall cover all quality management related processes, activities and shifts, and shall be scheduled according to an annual plan
內部審核必須覆蓋所有與質量管理有關的過程、活動和班次,且必須根據年度計劃進行安排。Promote quality assurance and improvement of the internal audit activity
促進內部審計活動的質量保證與改進。Activities range from the specialised world of stage lighting and engineering systems to leisure equipment, filtration plants, exhibits and amusement rides at museums and parks, energy efficiency audits, indoor air quality measurement and improvement programmes - we have a proven track record in all these systems and services
我們為特殊的舞臺燈光及工程系統、康樂設備、濾水設備、博物館內的展品和公園的機動游戲機、能源效益審計、室內空氣質素測量及改善計劃等各類系統所提供的專業服務,往績驕人。The water environment of city archtecture plays an important role in the landscape design : as is well known that landscape designers whether in china or in foreign countries, classical or morden, all give high praise on water design. as the improvement of people ' s aesthetic level and human life quality and devotion of ecological concept, now archtecturers give more and more attention to the use and import of water in environment design and then make full use of water to make comfortable and elegancy environment
城市建築水環境在環境景觀中占據著重要的位置:以水造景及水體在景觀中的地位是人所共知的,古今中外的環境、景園設計師無不給予高度的重視。隨著人們的審美情趣和生活質量的不斷提高、保護生態環境的意識也在不斷增強,環境設計中更加重視對水的利用和引入,設計師們也競相用水造景。Escrowguide. guidelines for acquirers, developers, escrow agents and quality assessors. a guide to auditing the escrow process
保證金指南.采辦企業開發商保證金機構和質量審核員指南.審計保證金過程指南It is generally accepted that high quality accounting information is the prerequisite and foundation of the orderly, efficient and well - balanced operation of the capital market
高質量的會計信息是資本市場正常、有序運轉的前提和基礎,審計人員則是高質量會計信息的合理保證者或控制者。Prepare quality audits, spc data, and daily reports to measure quality performance of production department
準備質量審計, spc數據,及日常報告以衡量生產部門的質量標準。India and china, countries where the food and drug administration rarely conducts quality - control inspections, have become major suppliers of low - cost drugs and drug ingredients to american consumers
中國和印度這兩個美國食品和藥品監督管理局很少進行質量審計的國家,已經變成了美國消費者所消費的低成本藥品和原料藥的主要供應商。With informatic economics as the basis, the analysis of concept and theoretic framework as the starting point, this paper explores the institutional causes of low - quality auditing information, makes a positive analysis of the yinguangxia case, and exponds the influence of institutional arrangement on the quality of auditing, and finally proposes some countermeasures
摘要以信息經濟學的理論作為分析基礎,從概念與理論框架分析入手,論述了低質量審計信息產生的制度原因,並以銀廣廈事件為例進行了實證分析,闡明了制度安排對審計質量的影響,最後提出應對措施。Since audit risk is the essence of audit, which is of cardinal significance in the auditing theoretical system. in the chapter two, the relationship and difference between audit risk, audit liabilities, audit materiality, audit standards, audit efficiency, audit evidences, audit manuscripts are analyzed
審計風險是審計的本質內容,在審計理論體系中居於重要地位,因此論文的第二部分對審計風險與審計責任、審計重要性、審計準則、審計質量、審計效率、審計證據、審計工作底稿的區別及其聯系予以剖析。Mr mcdonough says initial feedback from the inspections suggests the tone at the top of the firms, about the importance of quality audit, is filtering down to middle and junior ranks
麥克唐納先生表示,審查的初步反饋表明,那些事務所最高層的有關高質量審計的重要性的言論,正逐級下達到事務所中下層人員那裡。Leaping development calls for leaping management, and the quality guarantee environment asks for the urgent establishment of education - evaluating intermediaries at provincial levels. the last part, the key part of the whole paper, points out basic countermeasures on organizational creation of quality guarantee of gansu higher education. drawing on the ideas and experience from enterprise - management, higher institutions should restructure their internal process of quality management from four main aspects : quality management process, quality planning process, quality checking process and quality realizing process
第四部分,對甘肅高等教育的質量保障組織創新進行了理性思考,筆者認為,高等教育跨越式的發展呼喚跨越式的管理;質量保障的環境凸顯建立省級教育評估中介組織的迫切性;第五部分是本文的重點,提出了甘肅高等教育質量保障組織創新的基本對策,借鑒企業管理中流程再造的理念和經驗對高校內部的質量管理進行流程再造,重點從質量管理流程、質量設計流程、質量審核流程、質量實現流程、質量文化培育等方面進行了論述。分享友人