operational audit 中文意思是什麼
operational audit
解釋
經營審計,營業審計- operational : adj. 1. （裝置，系統，工藝等）工作的，運轉的。2. 可以使用的，可以工作的，可以運轉的。3. 正在使用的，正在工作的，正在運轉的。4. 軍事行動的，準備在軍事行動中使用的。adv. -ly
- 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）。
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The second part, high school ' s management audit and high school ' s operational audit. which is the third and forth chapter of this thesis. the high school management audit is divided into five parts : the plan audit, the decision audit, the control audit, the organization audit, the leading audit ; the high school operational audit includes budget capital audit, outer budget capital audit, human resource effectiveness audit, the use of fixed assets audit, the use of utility audit and the daily life " s effectiveness audit. it is the most important part of this thesis
第二部分，高校管理審計和高校經營效益審計，為第三章和第四章內容。高校管理審計分為五大部分的內容：計劃機能審計、決策機能審計、控制機能審計、組織機能審計和領導機能審計；高校經營效益審計主要從預算內資金審計、預算外資金、人力資源效益審計、固定資產使用效益審計、物質設備利用效益審計以及日常生活中的經濟效益審計幾方面進行論述。是本文論述的重點。 -
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。 -
An operational audit is a review of any part of an organization ' s operating procedures and methods for the purpose of evaluating efficiency and effectiveness
經營審計是為了評價一個組織的經營效率和效果而對該組織的經營程序和方法中的任何一個部分所進行的審查。 -
At the completion of an operational audit, recommendations to management for improving operations are normally expected
在審計結束時，審計人通常要向被審單位的管理部門提出改進經營的建議。 -
At the bills committee on mass transit railway bill meeting on 6 january 2000, mr eric li suggested that the independent audit report, commissioned by mass transit railway corporation ( mtrc ) under the operating agreement, on the adequacy of operational arrangements for assessing the performance levels of the mtrc should be accepted as final and binding
在一月六日的地下鐵路條例草案委員會會議上，李家祥議員建議由地鐵有限公司根據營運協議（主要條文摘要第15條） ，外聘核數師所作出對量度公司服務表現的機制是否充足妥當的評核報告，須視作最終及具約束力。 -
Two of the 14 field audit sections concentrate on tackling tax avoidance schemes, whereas other investigation officers and field auditors handle avoidance cases on an operational need basis
14組實地審核人員中，其中兩組專責審查避稅個案。因應實際需要，其他調查及實地審核人員亦會參與審查避稅個案的工作。 -
The audit report said that lad s performance indicators largely focused on reporting operational activities and output. dla should -
審核報告指出，法援署的服務表現指標以匯報工作活動及生產量為主，法援署署長應 -
The activities of air operator s certificate holders are monitored through regular station audit, in - flight inspections and checking of training and operational records, " mr lam added
為有效監督持有航空營運許可證公司的表現，我們會定期巡查外站和在飛行途中進行審查，以及審核有關訓練和營運的紀錄。 -
Two of the 14 field audit sections concentrate on tackling tax avoidance schemes, whereas other investigation officers and tax auditors handle avoidance cases on an operational need basis
14組實地審核人員中，其中兩組專責審查避稅個案。因應實際需要，其他調查及審核人員亦會參與審查避稅個案的工作。 -
Two of the 14 field audit sections concentrate on tackling tax avoidance schemes, whereas other investigation officers and tax auditors handle avoidance cases on an operational needs basis
14組實地審核人員中，其中兩組專責審查避稅個案。因應實際需要，其他調查及審核人員亦會參與審查避稅個案的工作。 -
The anti - tax avoidance team of the group is responsible for the tackling of avoidance cases. the other 9 teams of the group also contributes to the audit on avoidance cases owing to operational needs. there was an increasing coverage of the types of avoidance schemes being audited, as compared with previous year
有關工作由該組的反避稅隊處理，但其他9隊審核人員亦會因應實際需要而參與審查避稅個案的工作，過去一年受審查的避稅個案的種類較上一年度有所增加。
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