audit emphasis 中文意思是什麼
audit emphasis
解釋
審計重點-
Mainly it is the status, time, people, and means of audit and so on. then it describes the general information and the character of the public finance audit in the usa, britain, and japan, and its goodness reference to our country. finally, study on adapting to the government budget reformation and the innovation of the public finance audit, and draw an conclusion that we should put the emphasis on adjusting the direction and get on well with the seven relations, improve the meanings of the audit, strengthen the budget ’ s execution and explore the audit on the efficient of the public finance expense
本文從財政審計的概述入手，首先闡述了財政審計的涵義和構成;其次分析了政府預算的規范模式，展現了1979 - 1998年間我國國家預算制度的變化和1998年以來政府預算制度的改革;再次在以上分析的基礎上研究財政審計不適應預算改革的若干方面，主要是審計地位、審計時間、審計人員、審計方法等方面;接著擺出了美、英、日三國財政審計的概況和特點和對我國的借鑒意義;最後探討了如何適應政府預算改革深化財政審計，主要是調整財政審計改革的方向、處理好七種關系、改進財政審計方法、深化預算執行審計和積極探索財政收支績效審計。 -
In a broad sense, financial frauds belong to earning managements, the blue ribbon committee of american submitted report and recommendation of the blue ribbon committee on improving the effectiveness of corporate audit committees in 1999, which indicated that governances of earning managements turn to corporate governance mainly. the sarbanes - oxley act of 2002 also put emphasis of governance of financial report on corporate governance
廣義地說，財務舞弊屬于盈餘管理范疇，美國藍帶委員會於1999年提交了《關于提高審計委員會效果的報告和建議》 ，標志著盈餘管理治理重心開始轉向公司治理方面， 《 2002薩班斯? ?奧克斯利法案》也強調公司治理在財務報告監管中的重要性。 -
The keystone of consummating the enterprise ' s financial system is building the integrative controlling system, including beforehand controlling which emphasis is budget controlling, process controlling which emphasis are financial system, financial balance center and financial majordomo system, afterwards controlling which emphasis is audit intendance
完善財務控制重點是建立以預算控制為重點的事前控制、以財務制度、集團財務結算中心、財務總監委派為重點的事中控制、以審計監督為重點的事後控制的一體化控制體系。 -
That is to say, auditing agencies and auditors are subjects ; government administration activities are audit object ; the audit goals are to evaluate economy, efficiency and effectiveness of government administration activities and provide proposals for improvement ; evaluation and its extending service are the emphasis of audit function. the content includes auditing of economy, efficiency and effectiveness. collecting, analyzing and evaluating techniques are used in auditing, the characteristics of which are that the range of audit is large and variable, audit object is indirect and difficult to be quantified and so on
可見，審計主體是審計機關及審計人員：審計客體是政府部門公共管理活動；審計目標是評價政府部門公共管理活動的經濟性、效率性和效果性，為改善公共管理效果提供意見和建議；審計職能更偏重於審計評價以及由此延伸出來的服務職能；審計內容包括經濟性審計、效率性審計和效果性審計；審計方法有搜集方法、分析方法和評價方法：審計特點包括審計范圍的廣泛性和變化性，審計對象的間接性和難以量化性，審計指標的針對性和靈活性，審計方法的復雜性和綜合性，審計判斷的專業性和謹慎性，審計結論的建設性，后續審計的必要性。 -
The second chapter is emphasis part which research the competition state of china audit market and reasons
第二章是本文的重點，意在研究我國審計市場的競爭狀況及其成因。
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