auditing law 中文意思是什麼
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Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。 -
Point out that the major causes of the problem are followings : the decline of social integrity ; the imperfection of law, accounting system, cpa auditing system and corporation governance in the fourth part, the author puts forward to some measurement and suggestion for administrating accounting information distortion
第三部分：分析會計信息系統的各個環節，得出會計信息失真的原因，把整個原因分為：社會誠信水平下降、法律不健全、會計制度不完善、注冊會計師制度不合理及公司治理結構不完善。 -
In common law countries, when cpa brings about damage to another person during his profession of auditing, different actions could be brought to the court subject to statutory law or tort law
在普通法國家，注冊會計師在審計執業活動中給他人造成損害時，原告在制定法和侵權法下可以提起不同的損害賠償之訴。 -
The system risk under the eas is analyzed then, the internal control and external control method are given later. the computerized system auditing, which is the base of the auditing of eas, is discussed in detail. in the last of the chapter, further description on auditing technology support, management system, anti - risk, and law environment is given out
文中首先比較了手工系武漢理工大學碩士學仲論文一統與電算化系統的內部控制，繼而在分析e會計系統下的系統風險的基礎上，討論了其內部控制和外部控制，並探討了電算化下的審計問題以對e會計系統下的市計起到管中窺豹的作用，最後對電子商務環境下的審計技術支持。 -
To facilitate trade union officers in acquiring knowledge of union law and management, the registry organised five courses on trade union bookkeeping, auditing and provisions of the tuo
為協助職工會理事獲得有關工會法例及管理的知識，職工會登記局開辦了五個有關職工會簿記、審計及《職工會條例》條文的課程。 -
A training video entitled key to trade union management was produced and distributed to all registered trade unions to facilitate trade union officers in acquiring knowledge of union law and management. the registry also organised 13 courses and two seminars on trade union management, bookkeeping, auditing and provisions of the tuo
為協助職工會理事獲得有關工會法例及管理的知識，職工會登記局製作了一套名為《齊學職工會管理》的培訓視像光碟，派發給全港已登記的職工會。 -
Seeing that service expiration auditing ( sea ) has positive effects on supervising the behavior of leaders, defending the financial law and discipline and promoting the development of the market - driven economy in our country, it has been also carried out in college since 2000
鑒于地方經濟責任審計對加強領導幹部的監督，維護財經法紀，促使領導幹部不斷提高管理水平和遵紀守法意識以及自我約束能力，推動黨風廉政建設，促進社會主義市場經濟的發展等方面，發揮了積極作用，從2000年起，高校全面推行了領導幹部經濟責任審計工作。 -
The main innovation of this essay includes : through the discussion of information asymmetry, externality, effective prevention, effective trust, the rule paradox of responsibility of independent auditing is made from the perspective of efficiency ; through the research on the implement of contract system, the structure of all types of independent auditing responsibility and their scope are probed ; the evolution of responsibility structure from ethics orientation to law orientation is analyzed by citing the related history of u. s. a and u. k to prove the point that the structure of the independent auditing responsibilities should reflect the rights and responsibilities of social economy and its change ; the structure unbalance of the independent auditing responsibilities in our country is analyzed. the problem of unbalance includes three aspects, which are the obscure scope of responsibility or non - responsibilities, the lack of moral responsibility, and the structure unbalance of legal duty system
本文的主要創新在於：通過對信息不對稱、外部性、有效預防與有效信賴的研究，從效率的角度提出了獨立審計責任規則悖論；通過對獨立審計履約機制研究探討獨立審計責任類型構成及其各自的范圍；以英美為例通過分析獨立審計責任結構由道德責任為主向法律責任為主的演變，印證獨立審計責任結構應當反映社會經濟權責結構及其變化，揭示獨立審計責任結構之變遷；分析了中國獨立審計責任存在結構性失衡問題，主要體現在責與非責、道德責任缺失以及法律責任體系結構失衡三個方面，並從獨立審計需求角度著手思考與獨立審計責任結構有關的責任安排。 -
In general, the tax system of transfer pricing is not perfect, for instance, the lacking of a complete set of the relevant tax law, narrowing channels of collecting the information of the same industry, simple way of auditing methods, etc. all these needs the tax authorizes to take - necessary measurement, for instance, the application of the advancing pricing agreement, to further perfect the tax system of transfer pricing
之後，針對aa精機（廣州）有限公司存在的嫌疑，要求其提供關聯企業的再銷售價格等資料，通過分析這些資料發現aa廣州存在轉讓定價的證據，最後按照合理的原則實施稅務調整。總體來講，我國的轉讓定價稅制尚未完善，比如說法律法規還比較缺乏、信息收集渠道狹窄、審計方法單一等。這些方面還要待稅務機關採取預約定價等方法去逐步完善。 -
Article 9 the state audit authority shall, in accordance with law and through auditing, supervise stock exchanges, securities firms, securities registration and clearing institutions and the securities regulatory authority
第九條國家審計機關對證券交易所證券公司證券登記結算機構證券監督管理機構，依法進行審計監督。 -
The article defines the audit report ' s authenticity, accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence, gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement, cpa is liable for ordinary negligence ; when it exists in annual report, cpa is liable for gross negligence, these negligence are inferred by law
由於對注冊會計師的過錯也存在不同看法，本部分根據其職業特點，對其過錯的含義重新界定。根據審計報告所出現的披露文件的影響范圍不同，對注冊會計師承擔責任的過錯程度及舉證進行區分，出現在招股說明書與上市報告書中時，注冊會計師承擔普通過失責任，出現在年度報告中時，承擔重大過失責任，且都由法律推定過失存在，但如果要想讓注冊會計師承擔故意責任時，原告需負舉證責任。 -
Through analysing the basic theories and reasons, gathering and reviewing the related law and regulations, discussing the disputed problem of the liability for tort, the author of this thesis reach conclusions as follows : it is the origin of law that embodies the professional responsibility of cpa in view of the legal liability of auditing. as far as the civil liability for tort of cpa ` s negligent act to practice is concerned, the subject of liability relates directly to the organization form of the accounting firms. whether liability for breach of contract or for tort that cpa should be taken against customers depends on the reason of sue which the customers choice
在界定與注冊會計師執業過失行為相關的民事侵權責任時，責任主體與會計師事務所組織形式有直接關系;責任主體對客戶的責任:若以違約訴之則應承擔違約責任，若以侵權訴之則應承擔侵權責任;選擇已知第三人原則作為確定第三人范圍的標準;主張以過錯推定原則作為注冊會計師執業過失行為民事侵權責任的歸責原則;確定構成要件時，應當將違法行為包含在過錯要件之中，即構成要件包括:損害事實、行為與損害事實之間的因果關系、行為人的過錯。 -
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 41 chinese - foreign cooperatively - run schools, at the end of each fiscal year, shall prepare financial and accounting reports, commission public auditing institutions to conduct auditing work in accordance with law, publicize the audit findings, and file such information with the examination and approval authorities for the record
第四十一條中外合作辦學機構應當在每個會計年度結束時製作財務會計報告，委託社會審計機構依法進行審計，向社會公布審計結果，並報審批機關備案。 -
And on the basis of that, it is of great significance to achieve healthy development of the profession. the dissertation defines the law concepts relative to cpa civil liability firstly, then it focuses on the analysis of the following controversial areas in law : definitive principles for auditing tort liability, the judging criteria of fault etc., and it states the legal status of independent auditing standards from the perspective of law ; further, to complete the law analysis, the dissertation analyzes definitive principles of the cpa ’ s legal liability and the game between the interest of social publics and the interest of cpa from the perspective of economics. then, by reviewing different legal status of generally accepted auditing standards in different historical periods in american, the author studies the legal status of independent auditing standards in china regarding our specific legal and economic environment
本文首先從注冊會計師民事法律責任相關的法律概念入手，重點對審計侵權責任的歸責原則、過錯判斷標準等一些在法學界存在爭議的關鍵領域展開分析，從法律角度闡述了獨立審計準則法律地位問題;進而從經濟學的視角對注冊會計師民事責任歸責原則和社會公眾與注冊會計師的利益博弈展開了分析，作為對法律分析的輔證;然後在考察借鑒不同歷史時期美國獨立審計準則法律地位的基礎上，結合我國特定的法律和經濟等環境，對我國獨立審計準則的法律地位問題進行了研究，認為:獨立審計準則具有一定的法律地位，應當作為我國注冊會計師法律責任認定的一般原則，但並非判斷注冊會計師執業時是否存在「過失」的唯一基準。 -
A company located in dongguan and specialize in producing clothes, then just received some small orders at beginning, one day, the businessman received a call from euro - american great corporations that they were interested in placing order, but they need addition conditions which were workers salary standard, overtime charge and hours, which should according with law standard, and then ask for auditing within specified time
一家位於東莞的公司，主要以生產服裝為主，剛創業時多接一些小單，有一日公司的業務人員接到了歐美大企業的電話詢問，對該企業生產的產品有興趣訂購，但提出了附加條件，就是工廠工人的工資標準，加班費以及工時等必須符合法定標準，同時要求在指定時間內審核工廠。 -
Audit institutions shall, according to law, supervise through auditing the authenticity, legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified in the preceding paragraph
審計機關對前款所列財政收支或者財務收支的真實、合法和效益，依法進行審計監督。 -
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。 -
Budgetary revenues and expenditures of various departments of the state council, of the local people ' s governments at various levels and their departments, financial revenues and expenditures of state - owned monetary organizations, enterprises and institutions, as well as other budgetary revenues and expenbditures and financial revenues and expenditures subject to auditing according to this law, shall be supervised through auditing in accordance with the provisions of this law
國務院各部門和地方各級人民政府及其各部門的財政收支，國有的金融機構和企業事業組織的財務收支，以及其他依照本法規定應當接受審計的財政收支、財務收支，依照本法規定接受審計監督。
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