audit contract 中文意思是什麼
audit contract
解釋
審計合同-
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。 -
Because of the incompletion of the audit contract, the scientific institutions arrangements are needed to ensure the realization of the property right performance
不完備的審計契約需要科學的制度安排來確保審計契約的產權績效。 -
An audit contract signed between an auditor or auditing company registered in macao sar and the macao offshore company
澳門離岸公司與澳門注冊核數師或核數公司簽署的審計合約。 -
Independent director, intituled outside director again ， or non executive director ， is the director who he has no contract relation with the company except the status of director. they are neither employee nor relative, provider, dealer, fund - provider, nor the representative of the provider with law, account, audit, management advice service. they have no relation with the company in corporate decision, affair exercise, nor controlled or impacted by other directors
獨立董事又稱為外部獨立董事，或獨立非執行董事，是指除了董事身份外與公司沒有任何其它契約關系的董事，他們既不是公司的雇員及其親屬，也不是公司的供貨商、經銷商、資金提供者，亦不是向公司提供法律、會計、審計、管理咨詢等服務的機構職員或代表，他們與公司沒有任何可能影響其對公司決策和事務行使獨立判斷的關系，也不受其他董事的控制和影響。 -
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。 -
The committee are seriously concerned that because of the confidentiality provisions in the general conditions of contract for the bridge contracts concerned, the director of audit has to exclude from his report the relevant information, i. e. detailed information relating to the contractors, the dispute resolution processes and the settlement sums, thereby causing unnecessary delay in the committee s work and reducing the overall usefulness and timeliness of the director of audit s report
委員會深切關注到，基於有關橋梁合約的合約一般章程所戴的保密條文，審計署署長須在其報告書內剔除有關資料，即關于承建商、解決爭議過程及和解金額的詳情，以致委員會的工作出現不必要的阻延，並減低了審計署署長報告書的整體效用及在時間上的適切性。 -
Defense contract audit agency
國防合約審計局 -
Party b will issue capital verification report in accordance with the independent audit practical affairs proclamation no. 1 - - capital verification and on the basis of its review of the related contract ， articles of association ， the documents on the changes of owner ' s equity and the certificate of pertinent assets and liabilities
乙方將根據《獨立審計實務公告第1號? ?驗資》的要求和我國審驗單位的有關合同、協議、章程、決議等，並審閱投入資本、所有者權益項目變動以及相關資產、負債的證明材料等，在此基礎上對投資者投入的資本發表審驗意見。 -
Information technology, internal audit, accountancy, organization and methods, systems analysis, contract administration, project management, engineering or the management of land or property, or other professional fields
資訊科技、內部稽核、會計、組織及方法、系統分析、合約管理、項目管理、工程、土地或物業管理、或其他專業范疇。 -
Iac is contract arrangement which function is to harmonize and settle conflict of interest resulting from independence audit activity, each part make use of contract arrangement to define and reflect request of contract arrangement with content of contract. so content of contract arrangement of iac is in the person of sharing contract residue arrangement, contract rule arrangement, independence of contract arrangement, honesty of contract arrangement, regulation i ac arrangement
獨立審計合約作為一種協調、解決審計活動中產生的利益沖突的合約安排，各方通過合約安排，將這種要求以合約內容形式予以明確和反映，因此審計合約的內容安排表現為合約剩餘分享安排、合約規則安排、合約的獨立性安排、合約中誠信安排、對合約管制的安排。 -
Independent audit contract as a kind of game equilibrium results from the consideration of the protection of the stockholder ' s property right
摘要審計契約是企業契約當事人為保護各自的產權利益進行合作博弈的產物。 -
While civil liability is the focal point of legal liability of cpa, especially the third party civil liability beside an audit contract
而民事責任是注冊會計師法律責任中的重點所在，尤其是對審計合同以外第三人的民事責任。
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