current audit 中文意思是什麼

current audit 解釋
日常審核
  • current : adj. 1. 通用的,流行的。2. 現在的,現時的,當時的。3. 流暢的;草寫的。n. 1. 水流;氣流;電流。2. 思潮,潮流;趨勢,傾向。3. 進行,過程。
  • 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)。
  1. Firstly, this paper elaborates on the concept, function, characteristic, target and sort of the financial responsibility audit during the leader ' s tenure of office. next, it introduces the current situation and defect of auditorial system. finally, the thesis submits the principle and legal foundation of auditorial system during the leader ' s tenure of office

    本文首先闡述了任期經濟責任審計的概念、職能、特點、目標、分類等問題,進行了經濟責任審計的中外比較分析;然後論述了我國任期經濟責任審計制度的運行現狀和缺陷;最後,提出了經濟責任審計的原則和法理依據。
  2. The basic theories to be used for regulation are the public goods of independent audit, externalism, information asymmetry and the defects of audit methods. it is the defect of the system of audit trust and the current situation of accountants fraud that makes the regulation more necessary

    獨立審計的公共物品性、外部性及信息不對稱和審計方法的自身缺陷是對注冊會計師行業進行監管的理論基礎,而審計委託制度的內在缺陷和會計舞弊現象的嚴峻性,使得加強對注冊會計師行業監管尤為必要。
  3. It is assumed that the definition and model of the regular audit risks are somewhat incongruent with those of the independent audit risks under the current circumstances in china, which is likely to lead to the ignorance of management or incapability of quality control

    摘要我國目前環境下常規審計風險的定義和模型與獨立審計行為執行主體的實際風險承擔結果並不完全一致,導致了忽視獨立審計風險管理,在一定程度上存在審計質量低下的問題。
  4. To review its current green practices for continual improvement, support wing appointed officers to conduct an internal energy audit in 2004

    委任人員擔當環保糾察,在推動人員參與環保方面,頗見成效。
  5. The big shortcoming of current ids is unable to detect intrusion behavior quickly when facing large amount of audit data, unable to detect new type of attacks, and high false positive rate which influence greatly the performance of ids

    當前ids的最大弱點是面對海量的審計記錄無法快速檢測入侵行為,並且誤報率之高嚴重影響了系統性能。
  6. In essence, current auditing risk model ( audit risk = inherent risk * control risk * detection risk ) includes two translations. the first translation is that the possibility of material errors and omittances in the audited financial statements equals to the possibility of reporting the inappropriate audit opinion, and the second is that the possibility of reporting the inappropriate audit risk equals to audit risk. the first translation is generally accepted, but it is quite doubtful for the second translation

    現行的審計風險模型(審計風險=固有風險控制風險檢查風險)實質上是將「審計行為結束后會計報表中仍然存在審計人員未能察覺的重要錯報或漏報的可能性」等價于「發表不恰當審計意見的可能性」再等價于審計風險,第一次等價由於等價程度高被普遍認可,至於第二次等價卻有些牽強。
  7. In the risk - based auditing model, current auditing theory based on the objectives orients social demand, and it can be seen that the social demand ( appropriate audit opinion ) relates directly to the concept of audit risk ( the possibility of reporting the inappropriate audit opinion )

    風險基礎審計模式下,國內現行的主要以滿足社會需求為目標導向的審計理論的「需求導向性」體現在以社會需求(恰當的審計意見)與審計風險概念( 「發表不恰當的審計意見的可能性」 )直接掛鉤。
  8. The study of responsibity norm of state audit focuses on organization norm, object norm, process norm, morality norm, seeking the possibility of setting up constrain mechanic and leading mechanic, organization norm mainly stipulates the leading system of a - idit organ, member quality and work status, on the basis of analyzing of current system and legislative audit system, pointing out the reform direction

    國審責任規范研究從組織性規范、實體性規范、程序性規范、道德性規范四個方面探討建立約束機制和引導機制規范國審責任的可行性,在分析現行體制弊端和向立法模式轉變利弊的基礎上,提出了國審體制改革方向
  9. The inner and self control of human being are more effective than any other outer control, so the best way to stimulate the human activities and make them take initiative action against evil behaviors is motivation. with the coordination and guidance as the main aim, internal equilibrium system introduces motivation and implies " motivation & restraint ", it is suggested that the practical internal equilibrium system should be established on the basis of inve stors, managers and common employees and perfect corporate governance system. in addition, the paper concerns some points in implementation of internal equilibrium, such as how to reform the mode of current accounting system, how to extend the function of internal audit and how to motivate human behavior through budget management

    其新穎之處為解決當前企業面臨最大問題「搭便車」和「代理成本」問題,提供了設計思路:以激勵機制為核心,在制度基礎上實現「激勵相容」 ,以「市場鏈」為紐帶的業務流程再造,把人的管理與財和物的管理結合起來;最後本文論述了內部制衡的實施是新經濟時代的要求,在實施中關注的問題:變革現行會計「見物不見人」的核算模式、擴大內部審計職能、提高預算管理的激勵作用等。
  10. Our country audit office program 2003 point out : laying equal stress on the public finance receipt and expenditure legal compliance audit and the performance audit, enlargement performance audit strength year by year. the performance audit took half of the whole audit. it carry out the important step of the economic performance audit. this selected works chooses the economic performance audit in the government audit realm to carry on current and certain theories meaning of research and has certain realistic meaning

    本文首先介紹了經濟效益審計的歷史、定義、特徵,國內外對此的理論研究和實踐狀況,然後比較分析了美國、英國、加拿大與我國審計制度的異同,接著結合英國政府開展的公共工程投資項目和我國的河口清淤工程投資效益審計案例,提出了改進我國經濟效益審計的建議。
  11. How to change the management pattern to comply with the international green expense tidal current ? the result is cleaner production ( cp ) audit ( cpa ), and to carry out the cpa strategy, which conserves energy, falls consuming, abates pollution starts from the production source to improve the quality of products and the international competence. this topic has become a big problem china ’ s exportation enterprises should be faced with

    因此,如何順應國際綠色消費潮流,改變企業經營模式,開展清潔生產審計,實施清潔生產戰略,從生產源頭開始節能、降耗、減污,實現全程式控制制,切實提高產品質量,提高企業國際競爭力,就成為擺在我國出口企業面前的一大重要課題。
  12. Audit the change feasibility of current mfg process technique ; devote to improve the product quality continuously

    致力於產品實物質量不斷提高,審核現生產工程更改的工藝技術可行性。
  13. Considering revenue business, we calculate support threshold of itemset and confidence threshold of rule, realize application and prediction by association rule mining in the audit department of tax system. by algorithms we analyse various illegal possibility, find out some implicit regulation among of factors, and guide current revenue work in audit

    聯系稅收業務,從對項集的支持度、規則的支持度和置信度的計算入手,實現了關聯規則演算法在稅務稽查部門的應用預測,通過演算法分析各類違章違法的可能性,找出各種因素之間隱含的規律,從而指導當前稅收稽查實際工作。
  14. At last, focusing on the current conditions and existing problems of china ' s auditing business, and also combined with the beneficial example of usa audit reform, the writer provides eight specific suggestions : in keeping audit independence, the writer opinions are that we should focus on the following aspects ( 1 ) change the method of audit fees ( 2 ) expand the operational scale of auditing fi rm ( 3 ) establish publicizing avenue ( 4 ) increase the cost of default

    最後,針對我國審計的現狀和存在問題,結合美國審計改革的有益借鑒,筆者提出了8點具體建議。在保證審計獨立性方面,筆者認為,應從( 1 )改革審計收費方式, ( 2 )擴大事務所規模, ( 3 )建立宣傳途徑, ( 4 )提高違約成本四個方面入手;在提高審計質量方面,筆者認為,應從( 1 )轉變審計模式, ( 2 )改進審計實務操作, ( 3 )改善人力資源配置機制, ( 4 )加強中注協質量監管四個方面入手。
  15. Adds an audit rule with the specified settings to the current

    將具有指定設置的審核規則添加到當前
  16. In the current regulatory environment, it is necessary for accountants to have the appropriate level of knowledge and experience to perform these complex audits, in particular the compliance audit

    每個會計年度,信託人都要對他們所管理的基金進行獨立的財務及合規性審計,以檢查他們是否遵守了相應的法規。
  17. Combining analyzing the current situations of traffic safety in our country, it states the importance and necessity of mounting the road safety audit in our country

    結合對我國交通安全現狀的分析,論證了在我國進行道路安全審計的必要性和重要意義。
  18. This dissertation pierces deeply into the independent audit environment of the security market of china. it points out that the current audit environment has some defects existing at the social culture, supervising system, supervising policy, corporation governance and market environment

    本文對中國證券市場的獨立審計環境進行了深入的剖析,指出現有審計環境在社會文化、監管體制和監管政策、公司治理、市場環境等諸多方面存在的缺陷。
  19. Second, through analyzing the reasons leading to the current audit failure happened in usa, the writer analyzes the reasons for audit failure cases from the following aspects : lacking in audit independence, the own problems of auditors and the dysfunctional peer review. through analyzing the audit reform initiated by usa, the writer provides some beneficial advises about how to develop china ' s audit business

    其次,筆者通過對美國近年來審計失敗案例的原因分析,從審計獨立性的缺失,審計人員自身的問題所在和同業互查的形同虛設等方面分析了美國審計失敗案件的原因,並通過對美國審計改革的分析,從中得出一些對我國審計事業發展的有益借鑒
  20. After reviewing and evaluating the development history of village collective economy organizations, this text describes and evaluates current auditing mode of collective economy organizations, pointing out the inadaptability and problems of current audit mode in the law, kind, contents, norm, information, result etc. combine, provide principles and set up targets for further research of new auditing patterns with proceeding detailed analysis

    本文在對我國村級集體經濟組織的發展歷史進行簡單回顧和評價后,對現行集體經濟審計模式進行描述和評價,指出了現行模式在法律、性質、內容、規范、信息、結果等方面的不適應性和問題,並進行了詳細分析,為新模式的研究和創新提供了原則和目標。
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