object of auditing 中文意思是什麼
object of auditing
解釋
審計對象-
As to the industries that foreign capital m & a can come into, most of them has realized being opened to the outside world basically, including some fields tightly related to china ' s economy ' s development, such as automobile, finance, services and so on. as to the object of foreign capital m & a, the state - owned cooperation and listing companies has got the permission to attract foreign capital. the " provisional regulations about foreign investors " merger and acquisition of cisborder companies " implemented from april 12th, 2003, allows foreign capital to interfere into nearly all k inds of enterprises and gives definite answers to the auditing and approving process of foreign capital m & a which once bothered many foreign businessmen
在外資並購可以進入的產業領域上，基本實現了全方位開放，就連汽車、金融、服務等等這些以往甚為「敏感」的領域也已開始解禁；在外資並購的對象上，國有企業、上市公司都已相繼放開， 2003年4月12日開始實施的《外國投資者並購境內企業暫行規定》更是將允許外資並購的企業擴展到了幾乎全部所有制形式；曾令許多外商擔憂的外資並購審批程序，也已有了較明確的說法。 -
Moreover technical designing module, expert auditing module and system assistant module are discussed in the system. the collectivity structure and flow chart of the system are designed. adopting oo ( object oriented ) visual programming in application, then the system implements such function : data inputting, querying and browsing, modifying and editing, report form printing, data collecting and calculating, problem consulting of cocoon - cooking as well as system maintaining.
並對工藝設計模塊、專家審核模塊及系統輔助模塊進行了分析探討，設計了系統的總體結構和流程圖，在應用程序設計中採用面向對象的可視化編程，進而實現了數據錄入、查詢瀏覽、修改編輯和報表列印等處理，數據的匯總和簡單計算，工藝模型的建立，煮繭相關問題問答，系統維護等方面的功能。 -
The rigorous reality has made the author well aware of the necessity of reviewing the problems of auditing object and responsibility encountered in ungovernmental auditing and any delay in studying fraud auditing will be anyway intolerable
嚴峻的現實使筆者強烈認識到審計理論界和實務界不得不重新思考民間審計的審計目標和審計責任問題，對舞弊審計相關問題的研究已到了刻不容緩的地步。 -
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。
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