預告審計 的英文怎麼說

中文拼音 [yùgàoshěnjì]
預告審計 英文
pre-notice audit
  • 預 : Ⅰ副詞（預先; 事先） in advance; beforehand Ⅱ動詞（參與） take part in
  • 告 : 告動詞（由上至下告知） officially announce
  • 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...
  • 預告 : 1. （事先通告） announce in advance; herald 2. （事先的通告） advance notice
  1. Countermeasures for the serious problems of the financial control over subsidiary companies are to ( 1 ) establish a scientific share holding structure of its subsidiary companies ; ( 2 ) strengthen its control over authorization right of its subsidiary companies ; ( 3 ) establish a scientific budget duty system ; ( 4 ) establish a scientific financial reporting system ; ( 5 ) use modern technology of information and network to establish the financial balance network of business operation, accounting checking network and electronic bank system ; ( 6 ) perfect the target assessing system over its subsidiary companies ; ( 7 ) send financial supervisors to its subsidiary companies ; ( 8 ) strengthen the scheduled or nonscheduled financial audit over its subsidiary companies

    摘要子公司的財務控制問題日顯突出，解決的對策是：建立科學的子公司股權控制結構；加強對子公司進行授權控制；建立科學的責任預算制度；制定科學的財務報告制度；利用現代化的信息網路系統，建立經營業務結算網、會計核算網和網上銀行結算系統；完善對子公司的考核指標體系；向子公司委派財務總監來實現日常的財務監控;加強定期或不定期審計，實現對子公司的財務監督。
  2. The real estate development cost control methods are specified of decision, design, execution stage to reduce the construction cost, and it is compiling feasibility study report and capital invest estimation in decision, optimizing the design scheme and designed rationally in the technique and construction drawing design stage, electing rational construction scheme in construction stage, controlling the change in the work and field visas strictly, examining and approving budge detailed, budge planning use the quantities list, electing the best subcontractor, preventing some monopoly raise the price, collecting the detailed data in the fieldwork, making strict bargain

    討論了房地產開發項目的決策階段、設計階段、實施階段分別需要採取的相關措施和方法，以盡量降低項目的工程造價，即在決策階段編寫詳細的可行性研究報告和編制投資估算；在設計階段優化設計方案，進行合理的技術設計和施工圖設計；在實施階段選擇合理的施工方案，嚴格控制工程變更和現場簽證，嚴格審核工程施工圖預算，工程造價的預算採用工程量清單報價，擇優確定專業分包單位，防止少數壟斷性行業任意抬價，深入現場，收集和掌握施工有關資料，制定嚴密的合同條款。
  3. Editor - in - chief : rule for making water works budget jiangshu province ( edition in 2000 ) ; 2 ) editor - in - chief : auditing report for a key project - diverting cleaning water by qiangwei river ( first step ) ; 3 ) editor - participated : budget norm form water works construction and installation ( edition in 1999 ) ; 4 ) business consultation and management for water works budget

    主編江蘇省水利基本建設工程設計概算編制規定（ 2000年修訂本） ； 2 ） 、主寫省重點水利工程（薔薇河送清水一期工程）審計報告； 3 ） 、參編江蘇省水利建築、安裝工程預算定額（ 1999年修訂本） ； 4 ） 、全省水利工程造價管理業務咨詢。
  4. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them

    鑒于內部環境審計和社會環境審計在我國尚未開展，有關的研究也較少，作者僅對內部環境審計和社會環境審計的內容提供了一些思路，如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容，而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。
  5. Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports

    注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。
  6. Design and construction for the renovation of libraries phase 2 - notice of prequalification of tenderers

    承投圖書館翻新工程（第二期）的設計和建造工程- -投標者資格預審公告
  7. Some foreign literatures use the samples of our capital market, but the data is before 2000. however, there is something new after 2000. there are fewer national literatures investigating the timeliness of the annual announcements. after the comparisons and estimations of the foreign and national literatures, our sample consists of announcements between 1997 and 2004 and we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements and the interaction effect between them. the sample consist the announcements after 2000 and we consider our special background too, so it is more applicable to the chinese environment

    本文研究發現在審計意見相同的情況下，有負的未預期盈餘的公司比有正的未預期盈餘的公司公布年報的時間要晚;而在未預期盈餘的性質相同的情況下，沒有得到標準審計報告的公司比得到標準審計報告的公司公布年報的時間要晚;而且不僅未預期盈餘的方向會影響公司公布年報的時間，未預期盈餘的大小也會影響公司公布年報的時間;未預期盈餘和審計意見的類型存在相關關系;公司的股權性質也會影響公司公布年報的時間。
  8. Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretation of accounting information as an aid to making business decisions

    譯文：會計包括設計會計制度、準備財務報表、審計賬目和對成本的研究報告、展開預測、收入所得稅的工作和計算機的運用，以及分析與解釋有助於制定商業決策的會計信息。
  9. Nerissa c. brown. herd behavior in voluntary disclosure decisions : an examination of capital expenditure forecasts [ eb / ol ]. http / / www. ssrn. com 2005

    我國年報披露準則規定，公司在年度報告中披露下一年度的盈利預測的，則該盈利預測必須經過注冊會計師審核並發表意見
  10. Director of audit s reports policy budget

    審計署署長報告書（政策及財政預算）
  11. European auditors object to the pcaob ' s cross - border intrusion into their affairs and fear they risk getting dragged before the us courts if their work is deemed unacceptable

    歐洲審計師反對該監管委員會對其事務的跨境干預。他們還擔心，一旦他們的工作被認為不能接受，他們會有被告上美國法庭的危險。
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