audit and control system 中文意思是什麼

audit and control system 解釋
審核管理制度
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • control : n 1 支配，管理，管制，統制，控制；監督。2 抑制（力）；壓制，節制，拘束；【農業】防治。3 檢查；核...
  • system : n 1 體系，系統；分類法；組織；設備，裝置。2 方式；方法；作業方法。3 制度；主義。4 次序，規律。5 ...
  1. The article points out the importance and necessity of the information - security from its actuality in our country. the resources in the information system, for instance, hardware, software, data, document, operator, meterial and so on, are evaluated and gived safety grade firstly. and then, it analyses the menace including the nonauthorized access, the information leak, the refused sevice, the internal objection which the system will take. the following are the corresponding control police : confirm the users " rights and duties, including the mode of using account, the limit of accessing resource, the application of password, the building of backup ; confirm the administrators " right and duties, including physical safety, system configuration, account configuration and usufruct, password management, audit and control, backup and individual intimity ; run - of - mill measure of security defence, including access control, symbol and identification, integrality control, password technique, firewall system, audit and resumption, safety of operating system, safety of database system, defence of computers " virus and resisting - deny protocol. in the end, the article offers the strategies of disposing the safety - accident and analyse after ithow. to report it, how to solve it in phase, and how to avoid it happening again. in a word, the article presents a holistic resolvent about keeping away the information system ' s security, and supplies a essential frame for its configuration, management and application

    然後，對系統可能受到的威脅，包括非授權訪問、信息泄漏、拒絕服務和內部缺陷等進行分析，並提出了相應的控制策略：確定用戶的權力和責任，包括帳戶使用方式、資源訪問權限、口令應用以及建立備份等；確定系統管理員的權力和責任，包括物理安全、系統配置、帳戶設置及使用權限、口令管理、審計和監控、備份以及個人隱私等方面；一般性的安全防護措施：存取控制、標識和認證、完整性控制、密碼技術、防火墻系統、審計和恢復、操作系統安全、數據庫系統安全、計算機病毒防護和抗抵賴協議等。最後，對事故處理和事後分析提供策略，如何報告安全事故，如何協調解決安全事故，如何避免安全事故再次發生。總之，本文對信息系統安全防範工作給出一個整體的解決方案，為其在配置、管理和應用方面提供了基本的框架。
  2. As a self - restriction mechanism of an enterprise, internal audit has become a vital part of modern enterprise ' s system. it is an important measure for departments and units to consummate interior control system, maintain fiscal discipline, meliorate management and improve economic efficiency

    內部審計作為企業的自我約束機制，已成為現代企業制度的重要組成部分，是部門和單位健全內部控制制度、維護財經紀律、改善經營管理、提高經濟效益的重要手段。
  3. 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。
  4. The system performs the following basic functions in order to meet the requirements : provide security methods for interbank payments through internet, atm, telephone banking service etc. for customers ; provide mechanisms to enable the secure authentication of parties in the transaction ; provide access to multiple bank payment processing systems with one protocol ; transform a payment request into a bank payment transaction ; provide information for audit and control

    該系統的主要功能是為用戶提供網上支付、 atm 、電話銀行等安全支付方式；在交易中提供對交易雙方的安全認證方式；支持多種銀行支付處理系統；把支付請求轉化為銀行內部支付交易；提供審計和控制信息。
  5. Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules

    專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。
  6. So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided

    本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。
  7. The study of responsibity mode of state audit focuses on the total character of responsibility, author think that conventional concept of state audit has not reflect the changing of economic activities, and complete work style, and the unique nature of state audit compared with else supervised organization or administrative organization, the author think that complete concept of audit is that separately examine the account and interior control system and relevant data, supervising and revealing the income and expenditure of unit, the economic activities, the reality and legality and efficiency of supervision and management, formulating the best mode, so - called supervision and revealing the study of responsibity structure of state audit focuses on the influence of audit environment to responsibity

    國審責任模式研究側重從宏觀上把握國審責任總體特徵。認為完整的審計定義應是獨立檢查會計帳目和內控制度及其他相關資料，監督、披露被審單位財政財務收支及有關經濟活動、相關部門履行監管職能的真實、合法、效益的行為，這就是最佳國審責任模式-監督和披露模式。國審責任結構研究用系統觀點分析審計環境包括政治環境、經濟環境、法律環境和社會文化環境對國審責任的影響。
  8. There are many methods of analyzing financial risks. on the basis of scientific analysis, we can control the risks though the accounting, audit, finance and internal - control - system methods. internal control system is the most important factor of the financial risk management

    筆者將集團公司常用的分析方法歸納為財務狀況分析法、經營業務流程分析法、環境分析法、專家咨詢法、現場觀察法、詢問與內部交流法、案例分析法以及戰略管理角度分析法等幾種。
  9. The security environment of the router with ipsec is provided by the cooperation of access control system, key management system, audit system, security service strategy system, intelligent diagnosis system and ipsec implementation

    基於ipsec協議的路由器的安全保障由路由器中的訪問控制系統、密鑰管理系統、審計系統、安全服務策略系統、智能診斷系統以及ipsec實現共同提供。
  10. After identity the risk that the enterprises faces, then evaluate the auditing risks of enterprises, at first, we research the method of risk assess, then, design a index system to assess the audit risk, the index system contain business risk index system and control risk index system, while designing these indexes, should according the reason that bring risk or other relevance factor. when design the index system we should research their feasibility too

    識別出所面臨的風險后，下一步就是對風險進行評估，在評估過程中，首先設計一個審計風險評估指標體系，具體包括企業經營風險評估指標體系和控制風險評估指標體系，在設計這些指標時，應按審計風險生成的原因或者與審計風險生成相關性較大的因素來進行設計，設計出審計風險評估指標體系的同時也研究其可行性。
  11. Chapter five, as a counter - measure perfecting the corporation internal control system, the formulation of a standard system and the compulsory audit of internal control is suggested so as to solve the problems of internal control system in chinese corporation businesses

    第五章：針對我國公司制企業內部控制存在問題建議應盡快建立內部控制標準體系並對公司內部控制進行強制性審計作為完善公司內部控制的對策措施。
  12. The research of managemert and decision, enterprise finandcial analysis, evaluafe of interior control system, and organijing and plan of large and midddle projection audit

    管理決策研究、企業財務分析、內控制度評價及大中型審計項目的組織策劃。
  13. Routine audit : to insure the effective implementation of internal control system in our company, in every years end, the audit unit should draw up annual audit program based on the properties of top 7 cycles, the occurrence frequency of companys transactions and the operations of practices such as the complexity and easiness of operations, and carry out according to this plan

    ：例行性稽核：為確保公司內部控制制度之有效實行，稽核單位於每年年底，依據七大循環之特性及公司交易發生之頻率及作業之繁易等實務之運作，擬定年度稽核計劃，並依計劃執行之。
  14. And then, after the analysis of strengthening the internal control system in chinese corporation businesses, the article expounds the internal control from the angles of business administration. because of the double - arrangement of internal control in chinese businesses, thus is. the internal control with both the owner ( stockholder ) and the manager as the mainbody, and of the fact that the internal control is usually manipulated by the manager in practice, the internal control of the first arran gement should be externally manifesped so as to achieve the special control effect with the aid of external control procedure. meanwhile. the optimization of capital structure should be paid attention in the internal control of corporations due to the close relationship between the internal control and the capital market. finally, the thesis suggests that the corporation internal control make the whole and the single design based on the frame of the internal control system, proposes the feasible counter - measure perfecting the internal control of corporation business consists of the standard system of internal control formulated by the government department and the compulsory internal control audit

    在此基礎之上，針對我國公司制企業加強內部控制的必要性分析，從公司治理的角度闡釋企業內部控制，由於我國公司制企業內部控制具有雙層性，即以所有者（股東）為主體的內部控制和以經營者為主體的內部控制，且實踐中內部控制為經營者所操縱，應將第一層次的內部控制外部化，藉助外部控製程序達到其特殊的控制效果；同時，根據內部控制與資本市場之間的密切關系，公司內部控制建設必須關注資本結構優化問題。對於我國公司制企業內部控制構建，應以內部控制框架為基礎，具體從整體和單項分別設計內部控制制度。最後，本文提出我國公司制企業內部控制的完善應從兩方面入手：一是由政府監管部門制止內部控制標準體系，二是對內部控制審計作出強制性的安排。
  15. In the part of practical application of the information system audit, the paper analyses respectively the development of the system, the function of the system, internal control and network system as well as electronics business

    在信息系統審計的實務部分，論文從系統開發、系統功能、內部控制和網路系統以及電子商務系統幾個部分分別進行了分析。
  16. To confirm the three hypotheses in empirical study, this article selects all listing company and their auditors in china ' s stock market from 1996 - 1999 as the sample of the study. depending on univariate tests, multivariate tests, audit quality differentiation analysis, logistic analysis before auditor changes and regression analysis after auditor changes, this article tests the three hypotheses one by one. finally, according to normative study and positive study about audit quality of listing company, it puts forward practical methods to improve and guarantee the audit quality of listing companies under the comprehensive control system

    為驗證所提出的三個實證研究假設，本文選擇中國股市1996年至1999年的所有上市公司及其主審事務所為研究樣本，通過對審計質量的單變量和多變量年度分析、對審計質量級差的單變量和多變量分析，以及對審計師變更前的邏輯斯蒂分析和審計師變更后的多元回歸分析，逐一驗證了上述假設；最後，根據上市公司審計質量的規范分析和實證研究結果，在構建上市公司審計質量全面控制系統的基礎上，提出了提升上市公司審計質量的具體措施。
  17. Planning and control system area audit

    計劃與控制系統領域的審計
  18. Audit subcontractor quality system / program, including installation / inspection / testing procedures and records, engineering document control, and non - conformance tracking and resolution

    審查分包商的質量控製程序，包括安裝/檢驗/測試步驟和記錄，規劃文件管理及不合格追蹤和解決問題
  19. Audit subcontractor quality system / program ， including installation / inspection / testing procedures and records ， engineering document control ， and non - conformance tracking and resolution

    審查分包商的質量控製程序，包括安裝/檢驗/測試步驟和記錄，規劃文件管理及不合格追蹤和解決問題
  20. Integrating abc system and mrpii system to establish an integrated cost information system. these methods promotes the precise rate of overhead cost of products when we audit the cost, and advocates the cost control and analyze method that become the base - bone of cost procedure and cost infrastructure optimization. we take k company as model, design and realize the industry overhead cost audit and management

    包括： abc法成本要素的定義和確認，要素與mrpii信息的對應和統一，確定分攤方法，產品流程間接成本的計算和分析等；并行abc系統和mrpii集成，形成統一的成本體系支撐信息系統；以k企業為原型，設計和實現了基於mrpii系統的作業成本法對k企業製造間接成本核算和管理。
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