被審單位 的英文怎麼說
中文拼音 [bèishěndānwèi]
被審單位
英文
audited organization-
At last, they go through those effects with time lag, measures by the audited entity and effects of them. 3 ) illuminating performance audit report of our government. auditors should always report the elementary things related to auditing, the brief about auditing, audit conclusion, those problems about follow - up auditing, the kind of undisclosed information and the reasons for being undisclosed and lawbreaking and rule breaking reported directly to the concerned mechanisms of government according to laws and rules
一般來說，審計報告應包括以一下內容:與審計有關的基本情況，審計實施的簡要情況，審計結論（對經濟性、效率性和效果性的評價、對法律和規章的遵循情況、管理控制中存在的問題、重大管理成就、對糾正問題和改善公共管理活動的建議、被審計單位對審計發現和審計結論的意見） ，后續審計問題，未披露信息的性質和不予披露的理由，依法應直接向有關機構報告的違法違規行為。Article 42 when an audit institution discovers that an auditee, in violation of the provisions of this law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts
第四十二條審計機關發現被審計單位違反本法規定，轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料的，有權予以制止。Article 34 when audit institutions conduct audit, the auditees shall not transfer, conceal, falsify or destroy their accounting documents, account books, accounting statements or other information relating to their budgetary revenues and expenditures or financial revenues and expenditures, and shall not transfer or conceal the assets that are in their possession but obtained in violation of the regulations of the state
第三十四條審計機關進行審計時，被審計單位不得轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料，不得轉移、隱匿所持有的違反國家規定取得的資產。The main products became a shortlist of national pipeline bureau in 2000 ; passed through iso9001 - 2000 international standard quality system certification in 2001 ; ranked as recommended products by china petrol - chemical group and successively obtained physical market entrance permissions awarded by major oil fields within nationwide in 2002 ; audited to be a membership of china petroleum distribution corp. ( energy ahead ) in 2003 ; gained pressure conduit component manufacture license ( for products such as insulation joint, fast - opening blind, receiver & launcher, etc. ) awarded by the general administration of quality supervision, inspection and quarantine of the prc in 2004 ; and obtained pressure vessel manufacture license in 2005
公司主要產品於2000年成為國家管道局入圍產品； 2001年通過了iso9001 - 2000國際標準質量體系認證； 2002年被中國石油化工集團列為推薦產品，並先後獲得國內各大油田的物質市場準入證； 2003年經審核成為中國石油銷售總公司（能源一號網）會員單位； 2004年遼寧省首家獲得（絕緣接頭、快開盲板、收發球筒有關產品）中華人民共和國質量監督檢驗檢疫總局頒發的壓力管道元件生產製造許可證； 2005年取得了壓力容器生產製造許可證。More than 60 people from the high authorities - the national standardization management committee and chinese electrical equipment association leader and standardization committee ? nanyang explosion - protected electrical equipment institution, including 5 amending working staff and 20 special representative, 10 communication committee, and 37 committee
出席會議的有包括上級主管部門國家標準化管理委員會和中國電器工業協會領導，標委會秘書處承擔單位南陽防爆電氣研究所領導等在內的代表60餘人，其中包括本次會議被審查5項標準的制修訂工作組成員和特邀代表20餘人，本屆標委會通訊委員10餘人，委員37人。Article 43 if an auditee, in violation of this law, transfers or conceals assets gained unlawfully, the audit institution, the people ' s government or the competent authorities shall have the power to stop such acts within the sphere of its statutory functions and powers or appeal to the court for adoption of preservative measures
第四十三條被審計單位違反本法規定，轉移、隱匿違法取得的資產的，審計機關、人民政府或者有關主管部門在法定職權范圍內有權予以制止，或者申請法院採取保全措施。In planning phase, it is necessary to examine the elementary things of audit object, such as the concerned policies and intentions, main activities, and work out the audit plan according to them. in conducting phase, auditors acquire audit evidences to sustain auditor ' s opinions
初步調查就是要了解被審計單位及其政策和目標、主要業務活動、主要資源、影響績效的主要風險等，然後根據初步調查結果，編制審計計劃，即確定審計目標、審計范圍和為實現審計目標而採取的審計方法和審計程序等。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。Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the cais ( computer accounting information system ) of the audited entities because of the material misstatement or omission in accounting report
摘要計算機審計風險是指會計報表存在重大錯報或漏報，而審計人員在利用計算機對被審單位計算機會計信息系統審計后發表不恰當審計意見的可能性。The study of responsibity mode of state audit focuses on the total character of responsibility, author think that conventional concept of state audit has not reflect the changing of economic activities, and complete work style, and the unique nature of state audit compared with else supervised organization or administrative organization, the author think that complete concept of audit is that separately examine the account and interior control system and relevant data, supervising and revealing the income and expenditure of unit, the economic activities, the reality and legality and efficiency of supervision and management, formulating the best mode, so - called supervision and revealing the study of responsibity structure of state audit focuses on the influence of audit environment to responsibity
國審責任模式研究側重從宏觀上把握國審責任總體特徵。認為完整的審計定義應是獨立檢查會計帳目和內控制度及其他相關資料，監督、披露被審單位財政財務收支及有關經濟活動、相關部門履行監管職能的真實、合法、效益的行為，這就是最佳國審責任模式-監督和披露模式。國審責任結構研究用系統觀點分析審計環境包括政治環境、經濟環境、法律環境和社會文化環境對國審責任的影響。Audit quality is denoted as united probability, which lies on auditor finding, reporting or disclosing the special violating behavior in accounting information of audited client
審計質量可表述為審計師發現被審計單位會計系統中某一特定違約行為並對己經發現的違約行為進行報告或者披露的聯合概率。Article 18 prospecting, mining and various construction projects shall not occupy or occupy as little as possible woodlands ; in case of necessary occupancy or expropriation of woodlands, upon examination and approval of the competent forestry authorities under the people ' s government above the county level, the examination and approval formalities for land needed for construction shall be gone through in line with relevant land administration laws and administrative regulations ; and the land - use organization shall pay forest vegetation recovery expenses in line with the relevant provisions of the state council
第十八條進行勘查、開采礦藏和各項建設工程，應當不佔或者少佔林地；必須佔用或者徵用林地的，經縣級以上人民政府林業主管部門審核同意后，依照有關土地管理的法律、行政法規辦理建設用地審批手續，並由用地單位依照國務院有關規定繳納森林植被恢復費。Based on the analysis of existing views of environmental audit from both home and abroad, this paper suggests that environmental audit is referred to " independent supervisory activities performed by audit institutions who will make a test and appraisal of the clients " procedures and policies with regard to the protection of environment, including the scientificity and rationality of the procedures ( or policies ), the authenticity, legality and effectiveness of their enforcement
對于環境審計定義，作者在對國內外現有的主要觀點進行分析的基礎上，提出環境審計是指「審計組織依法對被審單位的環境保護制度（政策）的科學性、合理性和履行情況的真實性、合法性和有效性進行審查和評價，藉以實現可持續發展的一種獨立的監督活動。 」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。However, since the midst of 1960 ' s, with changing of internal and external operation background and social law surroundings, and economics life depending on audit opinion expending, accounting companies and auditors are running into proceeding case, which lead them into suffer inserious even destructive impout. audit risk exists anytime, anyplace, even intense. but, audit risk canlbe controlled
然而， 20世紀60年代中期以來，隨著被審單位內外部經營背景和社會法律環境的變化，以及經濟生活對審計意見依賴程度的擴大，會計公司和審計人員不斷陷入訴訟案件中，受到沉重的甚至是毀滅性的打擊。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。However, prior to the submission, they shall solicit opinions of the auditees
審計報告報送審計機關前，應當徵求被審計單位的意見。Indexes are made up of economic, environmental and social indicators. while evaluating, firstly auditors choose proper indexes and criteria ; secondly ascertain weight ; then calculate combine score ; at last, confirm the performance level of the audited entity based on score
在具體評價被審計對象時，根據被審計對象的目標和實際情況，選擇適當的指標和評價標準，賦予適當的權數，計算被審計對象的綜合得分，根據所得分數確定被審計單位的績效水平。So, iaasb and asb embarked on researching and revising the risk auditing standards in order to improve the risk - oriented audit approach. at the same time, the environment of the audit changed, and the enterprise risk management was put into use in many multinational corporation. in 2006, a series of auditing standards about risk management were issued. this article is based on the recent study results inside and outside china, and focuses on risk - based auditing
為了與國際審計準則保持一致， 2006年2月15日，財政部頒布了《中國注冊會計師審計準則第1211號? ?了解被審計單位及其環境並評估重大錯報風險》 、 《中國注冊會計師審計準則第1231號? ?針對評估的重大錯報風險實施的程序》 、 《中國注冊會計師審計準則第1421號? ?利用專家的工作》等一系列審計風險準則。Article 32 audit institutions shall, in conducting audit, have the power to examine the accounting documents, account books, accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees, and the auditees shall not refuse such examination
第三十二條審計機關進行審計時，有權檢查被審計單位的會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料和資產，被審計單位不得拒絕。分享友人