通用審計標準 的英文怎麼說

中文拼音 [tōngyòngshěnjìbiāozhǔn]
通用審計標準 英文
gaas generally accepted auditing standard
  • 通 : 通量詞（用於動作）
  • 用 : Ⅰ動詞1 （使用） use; employ; apply 2 （多用於否定: 需要） need 3 （敬辭: 吃; 喝） eat; drink Ⅱ名...
  • 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...
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 通用 : be in common use; be current; apply or be used universally
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  1. 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。
  2. The standard system of the university performance audit must be established on economy, efficiency and effectiveness and constituted by the standard of economy and efficiency, the standard of effectiveness and the good system standard, in which the standard of economy and efficiency is reflected through funding structure, fund balance ratio, the resource use efficiency indicator and the fund use structure indicator ; the standard of effectiveness is reflected through educational standard, research capabilities, student training quality and social well - known and recognized degree ; the good system standard is reflected through school running thoughts, school target positioning, school regulation building, school

    高校績效審計標準體系必須圍繞經濟性、效率性和效果性來建立，由經濟性效率性標準、效果性標準、良好制度標準三部分組成。其中經濟性、效率性標準通過經費來源結構、經費結余比率、資源利用效率指標、經費使用結構指標四方面來反映;效果性標準通過辦學水平、科研能力、學生培養質量、社會知名和認可程度等指標來反映;良好制度標準通過學校辦學思路、學校目標定位、學校規章制度建設、學校教學質量監控及測評系統等方面來體現。
  3. On base of studying domestic and foreign theories and methods for evaluations of st achievements, this thesis analyze 10 methods for evaluations of st achievements, such as application frequency statistics, delphi, literature research and application relevance analysis, etc. by studying and analyzing the work of technology planning bureau, transport ministry between 1991 and 2000, and the evaluation items for the achievement identification, acceptance and check - up which were taken by transportation technology department, the author come up with some methods, which are scientific, standard and quantified, for evaluating transportation st, that is, in accordance with the transportation st achievement management and achievement precise database within eighth five and ninth five, and with the statistic analysis such as research contents, professional classification, intensity input, achievement characteristics, field distribution, characteristics of department undertaken, st talents characteristics, award inf ormation, characteristics and regularity of transportation st achievements, problems that are still existed and countermeasure are forwarded ; according to the requirement of evaluations system of the transportation st achievement, the principle and methods for the system designation are given, and the constitution of the system are provided ; in order to improving the scientific organization and management of our national transportation st achievements, many subjects are under discussion, including institution for evaluation of st achievement, valuation organization, standard for evaluation technology, database for consulting transportation experts and how to simplify the procedure of transportation st achievement, etc.

    本論文在對國內外科技成果評價理論、方法廣泛調查基礎上，研究分析了諸如應用頻次統計法、德爾菲（ delphi ）法、文獻調研法、應用相關分析法等10種科技成果評價的方法，通過對1991至2000年交通部科技計劃所實施情況，由交通科技主管部門組織進行了成果鑒定、驗收和評審等成果評價的項目的分析，提出了本人對交通行業對科技成果進行科學、規范和定量地評價的方法，即：在建立「八五」 、 「九五」交通科技成果管理及成果簡要數據庫的基礎上，通過對研究內容、專業分類、投入強度、成果屬性、地域分佈、承擔單位屬性、科研人員屬性和獲獎情況等諸多方面進行統計分析，研究了交通科技成果的特點和規律，提出了存在的問題和對策；從建立交通科技成果評價指標體系的要求上，具體提出了交通科技成果評價指標體系設計原則與方法探討了交通行業科技成果評價指標體系的構成及權重確立等問題；從加強我國交通行業科技成果評價的科學化組織與管理出發，探討了如何建立科技成果評價制度、評價機構、統一的評價技術標準和交通行業專家咨詢數據庫以及如何簡化交通科技成果評審形式等問題。
  4. Thirdly, by the method of questionnaire and quality control tools, the buying and selling process quality control proposal is given in this article, thereby, the analytical methods of quality control including the acceptance criterion of wheat, the process capacity of supply and customer satisfaction indexes evaluation are discussed in this article. fourthly, based on the methods of statistical process control, this article evaluate the factor that have a impact on the process of the stored grain with qualitative analysis and quantitative analysis, and bring forward the design proposal of controlling temperature for stored grain in warehouse. at last, in order to bring the optimization design for quality management system into effect and advance the enterprise in overall management, the article table a proposal including strengthening the training of quality management, introducing iso9000 standard into quality management, bringing about the grain industrialization, standardizing quality inspection criterion, developing the computer auxiliary control system

    首先依照iso9001標準，藉助于設計的專家調查表通過專家調查，對該糧庫的質量管理體系現狀進行詳細分析，確定出質量管理體系文件、資源管理、產品實現過程、質量控制和質量改進五個方面存在的主要問題；其次運用系統方法建立了糧庫質量管理體系完善程序及質量管理體系的三維空間結構模型，並在此基礎上優化設計出了質量管理體系內部審核、不合格控制、糾正和預防措施等質量改進實施方案；再次，運用調查表法和質量管理控制工具對該糧庫的糧食輪換過程的質量控制進行了優化設計，確定出糧食采購標準、供應過程能力分析以及顧客滿意度評價等分析方案；然後，運用統計過程分析方法對糧食倉儲過程的影響因素及其原因進行定性和定量分析評價，確定出倉儲過程質量控制的優化方案；最後，為確保設計方案的有效實施，從糧庫加強質量管理培訓、導入iso9000族標準、糧食產業化開發、規范糧食質量檢驗標準、開發計算機輔助控制系統五個方面提出具體實施建議，以便提高其整體質量管理水平。
  5. We bring out a new method to implement auditing system by extending lsm framework and inserting auditing hooks into kernel. in this way, a secure kernel - level auditing subsystem, which is based on linux and accords with the fourth level requirements of the national standard of china, is designed and implemented, and its performance is analyzed

    本文提出了一個通過擴展lsm框架、在內核中安插鉤子函數調用來實現審計系統的方法，並遵循國家標準gb17859 - 1999第四級要求，在linux上設計並實現了一個審計系統，並對系統性能進行了分析。
  6. Independence audit contract ( iac ) is the contract which aim lies in standardizing relation of every one independence audit activity. by auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, the aims of privy c to make use of independence audit work : affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. so requirement that harmonizing conflict of interest which three - part product in independence audit activity come into being. idiographic representations are defining aim of independence audit activity, thereout solicitation liability definitude and carve up, audit quality weigh and standard question. everyone independence auditor diathesis request etc. significance of iac is to provide game of flat roof, where the two parties can negotiatio n treat at freedom to help harmonize above contradiction or conflict of interest

    獨立審計合約是規范獨立審計活動各參與方相互之間關系的合約，各參與人利用獨立審計工作活動的目的，在於通過獨立審計人員對企業會計信息真實、公允性鑒證，以確認及解除受託經濟責任或消除投資者與經營者之間的信息不對稱，這兩種目的都使獨立審計涉及到委託人與經營者及前兩者與獨立審計人員之間利益協調關系，因此，產生了規范三者間圍繞獨立審計活動而引發的利益沖突的協調需求，具體表現為審計目標的界定與實現和由此引發的責任界定與劃分、審計質量的衡量及標準問題、各方對審計人員素質的要求等。
  7. The paper through to analyse the background, meaning and necessity for implement bidding & tender of online architectural design, through to discript and compare with different mode of domestic and international of application for bidding & tender in network, to propose a unique opinion of solution system which is ndbs mode for bidding & tender of online architectural design, the mode is to submit the whole course of bidding & tender of online architectural design from planning for bid, information issue, pre - qualification, call for bid meeting, tender submit, tender evaluation and confirm the solution to sign the contract in internet. the paper through to structure a bidding platform ( bdb. cn ), to analyse the funcation procedure of bidding and tender system of online architectural design, from the sight of bid invitor, bidder and tender evaluated angle, to link them closely. the paper carry on system design to ndbs mode, input and outut, the information and keep them, safety and data stored, the paper combine with online architectural desigh wenzhou huameng building ( railway station road 1 - 2 massif ) as an example of ndbs mode finally, the result of study indicate, bidding and tender of online architectural design is not only feasible technically, the procedure of bidding and tender accord wigh the law, but also it is unanimous in traditional bidding way, this implement the scheme can improve working efficiency greatly, reduce the cost of bidding effictives, make it standard science further, to realize a pualitative leap in the building management level

    論文通過對實施網上建築設計招標投標的背景、意義及必要性進行分析，通過對國內外不同模式招標投標網路應用的綜合敘述與比較，提出了具有獨特見解的系統的網上建築設計招標投標解決方案? ? ndbs模式，該模式是對建築設計招標投標全過程從招標準備、信息發布、資格預審、招標會議、標書遞交、評標決標到合同簽訂的網上解決方案，論文從構建網上招標平臺（ bdb . cn ）開始，對建築設計招標投標系統的功能流程進行分析，從招標人、投標人和評標人的角度出發，通過對其在整個招標投標活動流程在網際網路中的無縫連接，使得通過bdb . cn招標平臺，能夠達到建築設計招標投標各參與方的一網打盡。論文還對ndbs模式進行了系統設計，對輸入輸出、安全與數據加密和招標投標資料儲存進行設計，從技術的層面對該系統提出了解決的方案。論文最後還結合溫州華盟大廈工程（車站大道1 - 2 #地塊）的網上建築設計招標投標的實例，對ndbs模式進行了實證，研究結果表明，實施網上建築設計招標投標，不僅在技術上是成熟可行的，在工作流程上是符合法律法規的，與傳統的招標投標方式也是一致的，而且能夠大大提高工作效率，有效降低招標投標成本，使得招標投標能夠更加規范、科學，實現建設管理水平的一個質的飛躍。
  8. Based on the analysis of existing problems in h. s. e, this essay lays out certain levels of human needs for it. by analyzing habitants " body dimensions, behaviors, psychology, living habits and esthetic standard, etc., the essay illustrates that h. s. e should be designed humanly, create proper spatial dimensions, convenient utilities, comfortable space impressions and show respect to habitant ' s personalities. moreover, the essay puts forward that children, aged people, the disabled and other weak societal groups should be especially cared after and given more consideration

    通過對居住者人體尺度、行為心理、生活習慣、審美標準等方面不同特點和要求的分析，指出居住空間戶內外環境的設計應以居住者的需求作為設計的出發點和歸宿，創造空間尺度適宜、功能使用方便、心理感受舒適、尊重居住者個性要求的人性化居住空間環境，並特別提出對兒童、老年人和殘疾人等弱勢群體給予特殊的關懷和考慮。
  9. After intruducing the security demand from the computer area, this paper present the designing aim of the real time audit analysis system ( raas ), considering the trusted computer system evaluation criteria ( tcsec ) of us dod and common criteria for it security evaluation ( cc )

    本文首先介紹了計算機領域的安全需求，根據美國國防部的可信計算機評測標準（ tcsec ）和計算機信息系統的通用安全評價準則（ commoncriteriaforitsecurityevaluation ， cc ）中提出的安全操作系統的審計標準，提出本系統的設計目的。
  10. Through the analysis and the description of the concrete cases, we proof the content mentioned above, at the same time, we guide the questions of the next part. according to the case analysis and realistic situation of cadre term audit of our country, the third part puts forward the under resolved questions which is about the term economic duty division difficulty, estimated difficulty and the auditing result does n ' t get the effective used and the audit risk consciousness and precaution measure must be promoted. the last part put forward the resolving measures which can divide the term economic duty correctly and establish the scientific and reasonable evaluation guideline system, " off duty after auditing " system, audit and using system and how to avoid the auditing risk

    通過對具體案例的描述及分析在對前一部分概述中所提及的研究內容進行佐證的同時對下一部分將要研究的問題加以導引；第三部分根據案例分析和我國領導任期審計的現狀，歸納提出在審計實務中函待解決的關于任期經濟責任界定難、評價難、審計結果未得到有效利用以及審計風險意識和防範手段尚待提高等主要問題；最後部分針對這些問題提出了準確界定任期經濟責任、建立科學合理的評價指標繼而規范嚴密評價行為、建立健全「先審后離」制度、審用結合制度以及如何規避化解審計風險等針對性的解決對策。
  11. Especially in our country, from the government to local ity and the professions, the scientific subjects in a i i kinds of research plans, during the course of appraisement, are to be adopted the method of the peer preview with almost no exception. the research purpose of this subject is to classify the scientific subjects according to their objectives and qualities ; to determine a selecting requirement used by the peer experts so as to be fixed in the course of pract i ca i appra i sement under the gu i d i ng i deo i ogy of open, fai rness, impartiality ; to establ i sh var ious appraising standard and real izing measures due to the guide of existing appraise management theory and the principles that the determination of qua i ity should be combined with quantity, so as to make the peer preview system more scientific, more objective, more operational. this article first introduces the basic concept, the essence and the appraisement of the peer preview, then divide the various scientific planning subjects in our country into three parts of the basic research, the appl i cat ion research and spread of the achievement, the industrial subjects

    本文首先介紹了同行評議的基本概念、同行評議的實質、同行評議系統的評價；然後，將我國各級各類不同性質、不同目的的科技計劃項目，劃分為基礎研究、應用研究和成果推廣與產業化項目三大類；介紹了科技項目的申報及評審程序；根據不同類型科技項目立項的評審過程，提出了同行評議專家遴選的基本要求，建立了同行評議專家基本情況指標體系及模型，對同行專家評議的工作業績，提出通過評議項目累計數、離散率、命中率和成功率來進行評價；針對不同類型科技項目的特點，建立了較為準確、公正、可靠、可比、現實的評價指標體系；並在此基礎上，提出了若干演算法及解決方法；最後，對現階段國內外同行評議研究與實踐中應注意的幾個方面，提出了建議意見與對策。
  12. This method needs the format of the data source to be a standardized format nadf. by this method, the difference and disparity among various kinds of audit data can be transparent, and then the goal universality can be reached

    它要求數據源的格式是一種標準的格式nadf ，這樣就屏蔽了不同類型的審計數據之間的復雜性和差異性，達到了通用的目的。
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