現場審計 的英文怎麼說

中文拼音 [xiànchǎngshěnjì]
現場審計 英文
field audit
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 場 : 場Ⅰ名詞1 （平坦的空地 多用來翻曬糧食 碾軋穀物） a level open space; threshing ground 2 [方言] （...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 現場 : 1. （出事地點） scene 2. （工作地點） site; spot; on-site; work field
  1. But, meanwhile, auditing is regarded as the inevitable production of commission agent relationship in the modern company, the external favorable controlling mechanism in the modern company and the tutelary of the securities market, whose validity is being queried

    然而，同時，審計作為現代公司制下委託代理關系的必然產物，作為公司治理的外部控制機制，作為證券市場的守護神，其有效性卻在遭受質疑。
  2. Is it due to the decline of auditing quality, or providing nonstandard uncensored auditing opinion to change the auditor ? is the changing of auditor will influence the auditing quality ? if it is true, what is the potential explanation ? for the attention of above - mentioned problem, this thesis attempt to test some samples of auditor changing in chinese stock market, to find the underlying signification of the changing auditor event, and the effect on the auditing quality

    出於對上述問題的關注，本文試圖對我國證券市場中的若干審計師變更樣本進行檢驗，以便發現審計師變更事件的潛在含義，以及其是否對審計質量產生影響。本文以盈餘管理為橋梁，通過2001 - 2004年度上海a股數據檢驗審計師變更與審計質量的相關性問題。最後得出的結論是審計師變更能在一定程度上會影響審計質量。
  3. The real estate development cost control methods are specified of decision, design, execution stage to reduce the construction cost, and it is compiling feasibility study report and capital invest estimation in decision, optimizing the design scheme and designed rationally in the technique and construction drawing design stage, electing rational construction scheme in construction stage, controlling the change in the work and field visas strictly, examining and approving budge detailed, budge planning use the quantities list, electing the best subcontractor, preventing some monopoly raise the price, collecting the detailed data in the fieldwork, making strict bargain

    討論了房地產開發項目的決策階段、設計階段、實施階段分別需要採取的相關措施和方法，以盡量降低項目的工程造價，即在決策階段編寫詳細的可行性研究報告和編制投資估算；在設計階段優化設計方案，進行合理的技術設計和施工圖設計；在實施階段選擇合理的施工方案，嚴格控制工程變更和現場簽證，嚴格審核工程施工圖預算，工程造價的預算採用工程量清單報價，擇優確定專業分包單位，防止少數壟斷性行業任意抬價，深入現場，收集和掌握施工有關資料，制定嚴密的合同條款。
  4. 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。
  5. The chapter 4 analyzes the measurability indicator that affects auditing quality. resorting to modified opinion indicator and securities market auditing concentration indicator to evaluate chinese cpas " performance

    第四章分析了影響審計質量的測度性指標，藉助了非標準無保留意見和證券市場審計集中度這兩個指標為橋梁來間接觀察審計質量的現狀。
  6. The article has three parts. in the first chapter some historical works on excessive competition are reviewed, and then the basic definition of excessive competition is clarified. excessive competition is a market action taken by some participants, which should have maximized their given benefit but imposed a long - time negative impact on their own industry

    因此，透過表象去剖析過度競爭的實質，從理論上找到我國審計市場過度競爭的產生因素和制度根源，進而提出變過度競爭為有效競爭的措施和方案，對於我國審計市場穩步健康的發展，有著現實而又深遠的意義。
  7. Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports

    注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。
  8. This paper uses the audit fees studying framework of simunic, via the comparison of audit prices and product differentiation among large - scale native audit firms, small - scale native audit firms and cooperative audit firms, to search for the real face of the china auditing market

    本文則致力於從事實中尋求證據，利用simunic審計公費研究框架，通過對比本土大型會計師事務所、本土小型會計師事務所、合作所的審計公費水平與審計質量差異，探討我國上市公司審計市場結構的現狀。
  9. This article is based on the line " past - present - future " of accounting information disclosure, consisting of eleven components which are : the historical development of accounting information disclosure, accounting information disclosure and market efficiency, accounting information and its disclosure theory, the analysis of accounting information demanders and suppliers, the reasons of defects in accounting information disclosure of listed corporations in our country and the resolutions, the financial reporting models of listed corporations in china, the accounting information disclosure on internet of our listed corporations, the auditing system of accounting information of our listed corporations, and the references

    本文以會計信息披露的「過去現在未來」為主線，由緒論、會計信息披露的歷史演進、會計信息披露與市場效率、會計信息及其披露理論、會計信息需求者分析、會計信息供給者分析、我國上市公司會計信息披露缺陷的成因分析及對策、我國上市公司財務報告模型、我國上市公司會計信息的網上披露、我國上市公司會計信息的審計制度、參考文獻等十一部分內容組成。一、緒論。
  10. This writing firstly introduces the basic framework of information disclosure system of companies in the securities market and the present situation of our companies in this market, analyzes the main method that companies affect the quality of accounting information disclosure : irregular act and earnings management, then analyzes the deep reason of the irregular accounting information disclosure at detail, including irregular accounting rules, imperfect system of securities market, weak supervision of securities market, and etc. in the meantime, lists an example of violating concerned regulation of information disclosure, hechihuagong s irregular act

    本文先介紹了我國目前證券市場上上市公司信息披露制度的基本框架和我國上市公司會計信息披露的現狀，並分析了上市公司影響會計信息披露質量的主要手段，即違規行為和盈餘管理，再詳細剖析了造成上市公司會計信息披露不規范的深層次原因，包括會計規則不規范、證券市場相關制度安排不完善、法人治理結構不合理審計機構對立性受到困擾、證券市場監管不力等。另外，還列舉了一個違反信息披露有關規定的案例，即上市公司河池化工的違規行為。
  11. These views offered significative instructions to the research of audit failure. but we found they did n ' t reveal the ultimate reason of audit failure

    這些觀點對審計失敗的研究提供了極有意義的指導，但我們發現，針對中國證券市場審計失敗的終極原因仍然揭示不足。
  12. You may now share the experience of practising ethics with mr. edwin lau, chairman of the programme working group ; ms. dora chan, ceo of hong kong institute of bankers and mr. paul hedley, head of compliance, asia - pacific, treasury and capital markets of hsbc

    現在你可以分享該計劃工作小組的經驗：工作小組主席劉智傑先生、香港銀行學會總行政主任陳少瓊女士、香港上海匯豐銀行有限公司投資銀行及資本市場審計部主管夏千揚先生對實踐道德管理的體會。
  13. The collaborative efforts planted the seed for sustainable ethics movement in banks. you may now share the experience of practising ethics with mr. edwin lau, chairman of the programme working group ; ms. dora chan, ceo of hong kong institute of bankers and mr. paul hedley, head of compliance, asia - pacific, treasury and capital markets of hsbc

    現在你可以分享該計劃工作小組的經驗：工作小組主席劉智傑先生、香港銀行學會總行政主任陳少瓊女士、香港上海匯豐銀行有限公司投資銀行及資本市場審計部主管夏千揚先生對實踐道德管理的體會。
  14. As regards supervisory activities, the hkma plans to conduct approximately 20 on - site examinations on e - banking and general it controls

    至於監管工作方面，金管局計劃就電子銀行及一般的資訊科技監控措施進行約20次現場審查。
  15. Beginning with the definition of the continued auditing, it expounds the steps and countermeasures of the continued auditing so as to get to its target

    從后續審計的概念入手，結合實際情況闡述了后續審計的重要性，說明了后續審計的步驟:閱讀回復，交換意見，現場審計，報告后續審計結果。
  16. 2 the surveillance total fee per times should be paid to aqa at least within one week before the surveillance on - site audit

    每次的監督審核費總計，由申請組織至少在實施監督現場審核前一周內支付給aqa 。
  17. 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。
  18. To determine reliability of data, the administration would conduct field audits

    能源信息局實行現場審計確定數據的可靠性。
  19. The supplier should inform the quality department of the corresponding reorganizes action plan on time, then the quality dept. to decide whether or not keeping supply or else executing the audit on the spot according to the reformed phase of the supplier

    供方必須將相應的整改計劃按時反饋給質量部，質量部根據供方整改情況、庫存品的處理情況，決定供方是否繼續供貨，或是否進行現場審核。
  20. The supplier should inform the quality department of the relative regulating action plan on time ; and the quality dept. decide whether the supplier continues supply or whether audit is conducted on the spot according to the regulation of the supplier and the treatment of the storage

    供方必須將相應的整改計劃按時反饋給質量部，質量部根據供方整改情況、庫存品的處理情況，決定供方是否繼續供貨，或是否進行現場審核。
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