principles of auditing 中文意思是什麼
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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。 -
Further, the primary steps to prevent frauds regarding internal control are rendered here. and finally the author makes the relevant discussions about the procedures and methods of fraud auditing in the hope of stimulating the study of enhancing the responsibility of fraud auditing and strengthening the construction of professional ethics and the formulation of auditing principles and methods by outlining the frame of fraud auditing
進而從內部控制入手討論多角度全方位防範舞弊的主要措施，最後是對舞弊審計的程序和方法作一探討，以期勾勒舞弊審計這一審計專題的大致輪廓，拋磚引玉，喚起我國理論界應加強對舞弊審計準則制定、舞弊審計技術方法及職業道德的研究，審計實務界、法律界應強化注冊會計師舞弊審計責任。 -
So if findbugs is a bug pattern detector, it stands to reason that it can also serve as an auditing tool to measure the degree of compliance with a set of design principles
因此如果findbugs是bug模式檢測器，那麼它理所當然可以用作審核工具，衡量代碼與一組設計原理的符合程度。 -
There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data
報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。 -
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。 -
The american bar association also addressed members on the need to promote integrity among public officials, particularly the judiciary, in line with the bangalore principles ; and the vice president of the institute of chartered accountants of pakistan examined the necessary standards of accounting, auditing and governance required within private sector organisations
美國大律師公會向與會者指出，公職人員必須具有廉潔操守，司法人員尤須遵照班加羅爾原則（ bangalore principles ） ，維護公義。而巴基斯坦會計師公會副主席亦在會上闡釋私營機構必須恪守的各項會計、核數及管治準則。 -
Broad understanding of current auditing principles and internal control concepts
深刻理解審計原理和內部控制理念。 -
The former is absolutely necessary and is the base of building the framework. it includes environmental auditing objective, environmental auditing postulates, environmental auditing principles, environmental auditing standards, environmental auditing methods, environmental auditing concepts and environmental auditing essence. the latter is contained in the former and plays a secondary role in building the framework
基本要素在環境審計理論結構中必不可少，是構建環境審計理論結構的基礎，包括環境審計目標、環境審計假設、環境審計原則、環境審計準則、環境審計方法、環境審計概念和環境審計本質；派生要素蘊含在基本要素之中，對環境審計理論結構的構建起輔助作用，包括環境審計主體和環境審計對象。 -
Besides, the controlling counter - measures include : 1 ) strictly in conformity with the principles of chinese independent auditing ; 2 ) the establishment of sound quality control system of accountant offices ; 3 ) signing agreement only with the upright clients ; 4 ) thorough understanding the nature of the clients " business ; 5 ) dealing with the relationship between the significance and the risks in auditing correctly ; 6 ) maintaining cautious professional attitude ; 7 ) strengthening the theoretical study of auditing risks and founding risk fund ; and 8 ) employing lawyers who are familiar with the legal obligations of cpas. chapter four mainly explores the controlling mechanism of the professional ( developing ) risks of civil auditing
民間審計項目風險的控制對策包括： （ 1 ）嚴格按照《中國獨立審計準則》執業； （ 2 ）建立健全會計師事務所質量控制制度； （ 3 ）只與正直的客戶簽訂業務協議； （ 4 ）深入了解客戶的業務性質； （ 5 ）正確處理重要性與審計風險的關系； （ 6 ）保持應有的職業謹慎態度； （ 7 ）加強審計風險理論研究，提取風險基金或責任保險； （ 8 ）聘請熟悉注冊會計師法律責任的律師等。 -
( 7 ) in project cost management field, introduced target cost management pattern based on the big 5 principles of construction project cost management. conducted strictly ration auditing and balance approving of each constructing operation
在項目成本管理方面，基於施工項目成本管理的五大原則導入目標成本管理模式，對各項施工作業進行嚴格地定額考核和結算審批。 -
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。 -
After years of toil, auditing firms are still wrestling to reconcile america ' s rules - based gaap ( generally accepted accounting principles ) with their international counterpart, ifrs ( international financial reporting standards ), which rely more on broad principles
雖然經過了數年的苦鬥，審計公司之間仍然糾纏於美國制定的所謂「公認會計準則」 （ gaap ）和基於更廣闊準則的「國際財務報告標準」 （ ifrs ） ，到底熟優熟劣的問題上。
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