auditing body 中文意思是什麼
auditing body
解釋
審計機關-
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。 -
The hong kong society of accountants is a self - regulatory body established under the professional accountants ordinance with a wide range of responsibilities for registering professional accountants, maintaining accounting, auditing and ethical standards for the profession and conducting training programmes and examinations to qualify professional accountants
香港會計師公會是根據《專業會計師條例》成立的自我規管機構，負責多項工作，包括處理專業會計師的注冊事宜，維持專業會計師的會計、核數及專業道德標準，以及舉辦培訓課程和專業會計師資格評審考試。 -
Cpa firms and 73 corporate practices in the sar at the end of the year. the hong kong society of accountants is a self - regulatory body established under the professional accountants ordinance with a wide range of responsibilities for registering professional accountants, maintaining accounting, auditing and ethical standards for the profession and conducting training programmes and examinations to qualify professional accountants
香港會計師公會是根據《專業會計師條例》成立的自我規管機構，負責多項工作，包括處理專業會計師的注冊事宜，維持專業會計師有關會計、核數及專業道德的標準，以及舉辦訓練課程和專業會計師資格評審考試。 -
The main bodies of this crime are medi - organizations and their clerks. the standard to decide whether an medi - organization or a clerk is the main body is that if they assume some responsibilities such as asset - evaluating, endowment - examining, verification, accountant, auditing, law - serving, attestation, notari zation and quality - checking. the common characteristic of these responsibilities is offering proving documents exclusively that have the power of public crediting in society and can make effect on the third persons " economic behaviors with professional knowledge
本罪的主體是中介組織及其人員，其界定標準是其是否承擔某些職責，如資產評估、驗資、驗證、會計、審計、法律服務、認證、公證、質量檢驗等，這些職責共同的特徵是憑借專業知識獨立提供證明文件，具有社會公信力，能對眾多的第三人的經濟行為產生廣泛影響。 -
Article 91 the state council establishes an auditing body to supervise through auditing the revenue and expenditure of all departments under the state council and of the local governments at various levels, and the revenue and expenditure of all financial and monetary organizations, enterprises and institutions of the state
第九十一條國務院設立審計機關，對國務院各部門和地方各級政府的財政收支，對國家的財政金融機構和企業事業組織的財務收支，進行審計監督。 -
Under the direction of the premier of the state council, the auditing body independently exercises its power to supervise through auditing in accordance with the law, subject to no interference by any other administrative organ or any public organization or individual
審計機關在國務院總理領導下，依照法律規定獨立行使審計監督權，不受其他行政機關、社會團體和個人的干涉。 -
Local auditing bodies at different levels independently exercise their power to supervise through auditing in accordance with the law and are responsible to the people s government at the corresponding level and to the auditing body at the next higher level
第一百零九條縣級以上的地方各級人民政府設立審計機關。地方各級審計機關依照法律規定獨立行使審計監督權，對本級人民政府和上一級審計機關負責。 -
Article 91. the state council establishes an auditing body to supervise through auditing the revenue and expenditure of all departments under the state council and of the local governments at different levels, and those of the state financial and monetary organizations and of enterprises and undertakings
第九十一條國務院設立審計機關，對國務院各部門和地方各級政府的財政收支，對國家的財政金融機構和企業事業組織的財務收支，進行審計監督。 -
This thesis bases on the theory of economic and characteristic of supply and demand brought into my dissertation. the author uses supply and demand as a main thread through the thesis. firstly, writer expatiate the basic auditing collusion problem in which the main body of auditing collusion is classified the demand body and supply body. secondly, three taches of auditing collusion are analysed which include mechanisms of demand, supply, coupling. among these mechanisms, the demand of auditing collusion is inducement. auditing collusion supply leads the likelihood of collusion. coupling mechanism place a premium on collusion finally. three taches act each other and structure auditing collusion operation mechanism. finally, the thesis brings forth the integration govern system that includes fathering auditing collusion demand facets, ruling auditing collusion provider, improving exterior environment. if want to harness auditing collusion, we must pay attention to harmonizing of three aspects
筆者首先闡述了審計合謀的基礎性問題，並把審計合謀的主體按需求、供給兩個層面進行分析；其次分析了審計合謀內在運行機理所包括的三個環節：審計合謀的需求機理、審計合謀的供給機理、審計合謀需求與供給的耦合與互動機理，其中，審計合謀需求是誘因，審計合謀供給導致可能，而耦合與互動則最終引發合謀，三個環節相互作用，互為促動，共同構成審計合謀運行的內在機理因子；最後提出注冊會計師審計合謀的綜合防範體系，它由審計合謀需求方的治理、審計合謀供給方的規制和外部環境的改善三個環節構造而成，並且審計合謀的治理講求供、需及外部環境的相關治理措施的協調配合，偏廢某一方面，都很難達到滿意治理效果，審計合謀需求方的治理是基礎、審計合謀供給方的規制是重點，外部支撐環境的改善是關鍵。 -
It includes environmental auditing main body and environmental auditing object. environmental auditing objective is the jumping - off point and determines and restricts other factors, which makes other factors form a steady relation and build a environmental auditing theory framework at last
在所有要素中，環境審計目標是環境審計理論結構的起點，對其他要素起著決定和制約作用，而其他要素在環境審計目標的統馭下形成一種相對穩定的關系，使環境審計理論結構得以構建。 -
This proposal aims to establish an independent body to deal with the non - compliance by or misconduct of auditors in their accounting and auditing work in relation to listed corporations
這項建議的目的是成立一個獨立機構，專責處理會計師涉及上市公司的會計和審計工作上違規及道德操守失當事件。 -
The suggestions include confirming the mbo main body, establishing the standard enterprise " value appraisal system, establishing special auditing system and consummation of laws and regulations and so on
包括：確認mbo主體，建立標準企業價值評估體系，建立專項審計制度與完善法律法規等等。 -
Under the direction of the premier of the state council, the auditing body independently exercises its power of supervision through auditing in accordance with the law, subject to no interference by any other administrative organ or any public organization or individual
審計機關在國務院總理領導下，依照法律規定獨立行使審計監督權，不受其他行政機關、社會團體和個人的干涉。 -
Article 71 the various ministries, commissions, the people ' s bank of china, the auditing agency, and a body directly under the state council exercising regulatory function, may enact administrative rules within the scope of its authority in accordance with national law, administrative regulations, as well as decisions and orders of the state council
第七十一條國務院各部、委員會、中國人民銀行、審計署和具有行政管理職能的直屬機構，可以根據法律和國務院的行政法規、決定、命令，在本部門的權限范圍內，制定規章。
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