audit basis 中文意思是什麼
audit basis
解釋
審計依據-
Concern the provision of audit work station according to accounting method, if an accounting clerk manages debt already, provide check again, apparent and easy cheat, should give so prohibit ; the accountant record of an unit is custodial, it is the accountant such as budget of forms for reporting statistics of book of zhang of all sorts of prooves that point to this pair of units, accountant, accountant, financial plan, unit and important contract data, after be being collected regularly, examine a nucleus to be opposite, arrange stand roll, schedule, bound into book custodial, if allow a person to manage the debt of an unit already, keep again accountant record, made motion easily on debt apparently later the action that the opportunity of record of recycle government accountant covers him, give so prohibit : the registering job of items of an account of debt of the income of an unit, defray, charge, creditor ' s rights, the much that includes station of work of charge to an account but not be all ( for instance cash journal and bank come - and - go journal are not included ), this part charge to an account works, it is the foundation of business accounting of an unit accountant, also be the basis that produces cash come - and - go, also cannot hold part - time by cashier personnel, a person manages debt already, manage charge to an account again the basis that this produces debt come - and - go, very easy defalcate
根據會計法有關稽核工作崗位的規定，假如一個會計工作人員既管錢款，又管復核，顯然輕易作假，所以要予以禁止；一個單位的會計檔案保管，是指對本單位的各種憑證、會計賬簿、會計報表、財務計劃、單位預算和重要的合同等會計資料，定期收集后，審查核對，整理立卷，編制目錄、裝訂成冊的保管，假如答應一個人既治理一個單位的錢款，又保管會計檔案，顯然輕易在錢款上做了手腳之後再利用治理會計檔案的機會掩蓋自己的行為，所以予以禁止：一個單位的收入、支出、費用、債權債務賬目的登記工作，包括記賬工作崗位的大部分但不是全部（比如現金日記賬和銀行往來日記賬就不包括在內） ，這部分記賬工作，是一個單位會計核算的基礎，也是發生現金往來的根據，也不能由出納人員兼任，一個人既治理錢款，又治理記賬這一發生錢款往來的根據，很輕易監守自盜。 -
This chapter mainly discusses the problem of capital audit in bank on the basis of the relationship of capital adequacy ratio and basel agreements,
本章以資本充足率與巴塞爾協議的關系為基礎，討論資本管理過程中的銀行資本審計的問題。 -
Cpa australia is urging management and those with governance responsibilities, including audit committee members, to use the new audit fact sheets as a basis for discussing expected changes with their auditor
澳大利亞注冊會計協會希望各類組織的管理人員及其審計委員會能夠以新審計準則的應用指南為基礎，與他們的審計師共同探討新舊準則的差異。 -
The study of responsibity norm of state audit focuses on organization norm, object norm, process norm, morality norm, seeking the possibility of setting up constrain mechanic and leading mechanic, organization norm mainly stipulates the leading system of a - idit organ, member quality and work status, on the basis of analyzing of current system and legislative audit system, pointing out the reform direction
國審責任規范研究從組織性規范、實體性規范、程序性規范、道德性規范四個方面探討建立約束機制和引導機制規范國審責任的可行性，在分析現行體制弊端和向立法模式轉變利弊的基礎上，提出了國審體制改革方向 -
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. when the observed company has qualified audit opinions on a continuous basis, the impact on stock returns is insignificant
4 、連續類型的非標準無保留意見在觀察期內無負的信息含量存在。 -
An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an assessment of the significant estimates and judgements made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed
審核范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評審法援局于編制財務報表時所作之重大估計和判斷，所採用的會計方針是否適合法援局的具體情況，及有否貫徹應用並足夠披露該等會計方針。 -
An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the statement of the accounts. it also includes an assessment of the significant estimates and judgments made by the monetary authority in the preparation of the statement of the accounts, and of whether the accounting policies are appropriate to the exchange fund s circumstances, consistently applied and adequately disclosed
審計范圍包括以抽查方式查核與賬目報表所載數額及披露事項有關的憑證，亦包括評估金融管理專員于編制該等賬目報表時所作的重大估計和判斷所釐定的會計政策是否適合外匯基金的具體情況及有否貫徹運用並足夠披露該等會計政策。 -
An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. it also includes an evaluation of the significant estimates and judgments made by the legal aid services council in the preparation of the financial statements, and of whether the accounting policies determined are appropriate to the circumstances of the legal aid services council, consistently applied and adequately disclosed
審計范圍包括以抽查方式查核與財務報表所載數額及披露事項有關的憑證，亦包括評估法律援助服務局于編制該等財務報表時所作的重大估計和判斷所釐定的會計政策是否適合法律援助服務局的具體情況及有否貫徹運用並足夠披露該等會計政策。 -
Chief concierge will record the transportation order on a daily basis and it will be sent to day audit to be tallied against the charges / complimentary trips made
禮賓部主管會根據每日情況將用車單記錄在案，並根據實際費用將憑單交給日審 -
Theoretical basis on inside control audit as the stress of audit
針對偏頭痛和緊張性頭痛的初步研究 -
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。 -
Taking the value of cpa audit quality as its theoretical basis this dissertation attempts to investigate the status quo of cpa audit quality of the listed companies in our country and the main contributing factors thereof, and accordingly, construct ways to improve cpa audit quality of the listed companies in our country
本論文試圖以分析中國上市公司注冊會計師審計質量價值為理論基礎，通過考察我國上市公司注冊會計師審計質量的現狀並剖析其主要成因，進而構建我國上市公司注冊會計師審計質量改進的路徑。 -
Audit firms should disclose the financial results of their work on statutory audits and directly related services on a comparable basis
審計事務所應該根據審計條例披露其審計工作的財務成果，在可比基礎上的比較相關的審計服務。 -
Normal behavior and anomaly are distinguished on the basis of observed datum such as network flows and audit records of host. when a training sample set is unlabelled and unbalanced, attack detection is treated as outlier detection or density estimation of samples and one - class svm of hypersphere can be utilized to solve it. when a training sample set is labelled and unbalanced so that the class with small size will reach a much high error rate of classification, a weighted svm algorithm, i
針對訓練樣本是未標定的不均衡數據集的情況，把攻擊檢測問題視為一個孤立點發現或樣本密度估計問題，採用了超球面上的one - classsvm演算法來處理這類問題;針對有標定的不均衡數據集對于數目較少的那類樣本分類錯誤率較高的情況，引入了加權svm演算法-雙v - svm演算法來進行異常檢測;進一步，基於1998darpa入侵檢測評估數據源，把兩分類svm演算法推廣至多分類svm演算法，並做了多分類svm演算法性能比較實驗。 -
Raw audit data of the system or network is first preprocessed into records with a set of basic features. then the association algorithms and the frequent algorithms are used to compute the frequent patterns from the records, which are the basis for building or selecting system features
系統中各代理相互協作，對系統或者網路的原始審計數據進行預處理生成包含基本特徵的連接記錄；利用數據挖掘中的關聯規則挖掘演算法和頻繁序列規則挖掘演算法，得到系統事件在屬性間和時間序列上的頻繁模式。 -
This thesis used a lot of research findings in science of administrations and economies as references on the basis of theoretical research mentioned above. in expounding the views, many cases publicized by state ’ s audit administration and in my practical works are quoted
本文在上述理論研究的基礎上，大量借鑒了行政學和經濟學的研究成果，在論述過程中，引用了近幾年來國家審計署公布的以及本人實際工作中接觸的大量審計案例。 -
In addition, as recommended by the director of audit, the department had been conducting home visits in all doubtful cases and on a random basis for other applications as from march 2002
而且，根據審計署署長的建議，法援署已自二零零二年三月起對所有被懷疑個案進行家訪，並抽樣調查其他個案。 -
Two of the 14 field audit sections concentrate on tackling tax avoidance schemes, whereas other investigation officers and field auditors handle avoidance cases on an operational need basis
14組實地審核人員中，其中兩組專責審查避稅個案。因應實際需要，其他調查及實地審核人員亦會參與審查避稅個案的工作。 -
I believe that my audit provides a reasonable basis for my opinion
我相信，我的審計工作已為下列意見建立合理的基礎。
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