audit investigation 中文意思是什麼

audit investigation 解釋
審計調查
  • 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）。
  • investigation : n. 1. 研究，調查；審查。2. 研究論文，調查報告。
  1. Basically, the audit consists of three stages, i. e. the planning stage, the investigation stage and the reporting stage

    審計工作基本上包括三個階段，即策劃階段、調查階段及報告階段。
  2. In june 1998, a senior government counsel from the department of justice conducted a series of seminars and workshops for officers of the field audit group, the investigation unit and the appeals section. in addition, tax inspectors with duties, which include attending court hearings also, participated in the course. the main objective of the course was to provide the 100 participants with legal training, particularly in respect of evidential matters

    為增強職員的法律知識，特別是關于證據方面的問題，本局在1998年6月邀請了律政司的一名高級政府律師為實地審查組、調查科和上訴組人員，以及需要出席法院聆訊的稅務督察舉辦研習課程，共有100名人員參加。
  3. Depending on the facts of each case, cases selected will be allotted to the assessing officers to conduct " desk audit ", to the field auditors to conduct " field audit " or to the investigating officers to conduct " in - depth investigation "

    不同的審核個案，會按個別情況，交由評稅人員作案頭審核，實地審核人員作實地審核或調查人員作深入調查。
  4. " we have implemented a 3 - tier audit system, the audit trilogy. computer programmes are used to select cases for assessing officers to conduct desk audit, field auditors to conduct field audit and investigators to carry out in - depth investigation, " mrs lau said

    劉麥懿明說：我們會全力實行審核三部曲，利用電腦程式協助抽選個案，交由評稅人員作案頭審核實地審核人員作實地審核以及調查人員作深入調查，核實納稅人填報的資料。
  5. The field audit and investigation unit is responsible for conducting field audits and investigations on businesses and individuals with a view to combating tax evasion and avoidance

    實地審核及調查科專責實地審核和調查工作，致力打擊逃稅和避稅的行為。
  6. This will, as a result, greatly enhance our effectiveness in identifying high - risk cases for audit and investigation, thereby minimizing the risk of revenue leakage due to tax evasion and avoidance

    這樣預期可加強本局抽查的機制，使我們能更有效地識別和偵破逃稅和避稅個案，保障稅收。
  7. Results of the field audit and investigation unit

    圖32實地審核及調查科的成績
  8. The inland revenue department merges the field audit group with the investigation unit to achieve better utilisation of staff resources

    稅務局把實地審核組及調查科合併，以期更善用人手。
  9. Undue delay or obstruction to the progress of audit and investigation

    不必要地延誤或妨礙審核及調查工作的進展
  10. Field audit investigation conducted would heighten the chance of section 82a penalty being imposed and would have a material impact on the level of penalty assessed

    實地審核調查會增加有關個案被判罰補加稅的機會，並會對評定其罰款額有重大影響。
  11. During 1998 - 99, back tax and penalties of $ 2 billion were collected from investigation and field audit cases (

    過去一年，本局從調查及實地審核的個案共收得20億元補繳稅款及罰款（
  12. Sparks of this paper are as follows : 1 ) a much improved security audit log is presented, which supports log file in main systems and ensures orginal log files before system intruding happens are protected from being tampered or deleted so that they can be saved completely to be used as investigation clues and evidence souces of great importance ; 2 ) a log file base including different kinds of log files is established to support log file collecting and analyzing ; 3 ) correlation analysis is applied to effectively identify latent clues

    本文的創新點在於： 1 ）提出了一種較為完善的支持計算機取證的安全審計日誌方法，它可以支持目前常見系統的日誌文件，確保系統被入侵攻擊前的日誌文件記錄不被篡改、刪除，使得入侵者在入侵攻擊系統前留下的「痕跡」能被完整的記錄下來，作為取證人員重要的調查線索和證據來源； 2 ）對各類系統不同日誌文件組成日誌文件庫，為獲取和分析日誌文件的記錄提供支持； 3 ）對各類日誌文件的記錄採用關聯分析，更有效的提取潛在的計算機犯罪線索。
  13. Field audit and tax investigation

    實地審核及稅務調查
  14. Tax investigation and field audit records of taxpayers for the purpose of tackling tax evasion and promoting voluntary compliance with tax laws

    納稅人的稅務調查和實地審核記錄，以對付逃稅和鼓勵納稅人自動遵守稅務法例。
  15. Faced with a slight reduction in manpower, the standard and output of the field audit and investigation unit are maintained through careful risk management and more extensive staff training

    盡管人手微降，透過對逃稅、避稅工作的風險管理及加強員工培訓，實地審核及稅務調查工作的質和量將不會受影響。
  16. Section 82a penalty policy for cases involving field audit investigation

    第82a條對涉及實地審核及調查個案的罰款政策
  17. Assess first audit later system phase ii project - to provide more efficient and sophisticated selection methods for audit, investigation and tax compliance measurement

    先評后核系統第二期計劃提供更有效率及更精確功能，以揀選個案作審核、調查及衡量納稅人自願遵行稅務法例的成效。
  18. Assess first audit later system phase ii project - to provide more efficient and sophisticated selection methods for audit, investigation and tax compliance measurement. thus far, out of the 12 projects under the iss plan, 9 have been fully completed

    先評后核系統第二期計劃:提供更有效率及更精確功能，以揀選個案作審核、調查及衡量納稅人自願遵行稅務法例的成效。
  19. The situation may be likened to the ombudsman s investigation where she could only go through 36 case files out of the selected two hundred odd cases for which consent was obtained from the parties concerned, or in the case of audit investigation by the director of audit who has to be given consent from the relevant aided persons before the corresponding files will become available for his scrutiny

    這種情況可能與申訴專員對案件作出調查相若。在被選定的兩百宗案例中，為要取得相關方面同意，申訴專員僅能對其中三十六宗個案作出調查，而由審計署署長進行審計調查亦然，其在對相關個案進行審查前，亦須取得有關受助人的同意。
  20. The purpose of the bill was to establish a frc to investigate irregularities committed by auditors or reporting accountants of listed entities in auditing accounts and in preparing financial reports for prospectuses or other listing documents, and to enquire into non - compliance with legal, accounting or regulatory requirements in the financial reports of such entities ; to establish an audit investigation board and a financial reporting review committee to carry out such investigations and enquiries respectively

    條例草案旨在： i設立財務匯報局，以調查上市實體的核數師或匯報會計師就帳目審計和就為招股章程或其他上市文件擬備的財務報告而作出的不當行為，以及查訊該等實體的財務報告沒有遵從法律規定會計方面的規定或規管性規定的事件ii設立審計調查委員會及財務匯報檢討委員會，分別負責進行該等調查及查訊。
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