鑒證準則 的英文怎麼說

中文拼音 [jiànzhèngzhǔnzé]
鑒證準則 英文
attestation standards
  • 鑒 : Ⅰ名詞1 （鏡子 古代用銅製成） ancient bronze mirror2 （可以作為警戒或引為教訓的事） warning; objec...
  • 證 : Ⅰ動詞（證明） prove; verify; demonstrate Ⅱ名詞1 （證據） evidence; proof; testimony; witness 2 （...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 準則 : norm; standard; criterion; rule; formula; square
  1. It consists of eight parts : from part one to part six the following are analysis and studies such as the definition and scope of products both at home and abroad, the definition and norms of judgement of the product defects, the imputation principle of pl, the subject of pl, the pl cause of counterplea, the compensation for damages of pl. etc. in part seven is a brief comparison between responsibility of quote and lawsuit limitation. and a conclusion is drawn from the above seven parts which will gives us some ideas about what we should learn and what will make it perfect for our pl

    第一部分至第六部分依次就中外產品責任法中產品的定義和范圍、產品缺陷的定義和判斷標準、產品責任的歸責原則、產品責任主體、產品責任的抗辯事由、產品責任的損害賠償進行了比較研究並就以上各方面我國產品責任立法必須完善之處分別在各部分進行了闡述；第七部分就產品責任訴訟中的舉證責任和訴訟時效進行了簡略的比較；結語部分就上述七部分我國產品責任法的可供借鑒之處和完善進行了結論性的綜述。
  2. To add " there are many loopholes in the operation and sales practices of telecommunications service providers, " after " that, as " ; to add " and such complaints from the public are often not followed up effectively by government departments, " after " in recent years, " ; to add " stipulate corresponding penalties " after " to cover pay television, " ; and to add " ; furthermore, as the hong kong housing authority has signed agreements with pay television operators, these operators can enter the buildings to set up and maintain communal aerial systems and can deploy front - line promoters to approach the residents to sell other various commercial services, using the provision of exclusive maintenance and supply services as a selling point and adopting unscrupulous means to entice or mislead the residents into signing an agreement with them, causing great disturbance to the residents ; in this connection, the government must adopt measures to combat such sales malpractices, take the initiative to inform public rental housing tenants of the rights and responsibilities of the operators and, when the operators resort to malpractices or malpractices are reported by residents, take immediate action to investigate the matter and issue warning to and penalize the operators concerned ; the government must also review the problem of inequity in accessing system information by consumers and the telecommunications service providers, whereby consumers have no means or right to obtain true and accurate information about the systems that they are using and can only pay the fees according to the volume, system and time slots of their calls shown on the records provided unilaterally by the service providers, and in case of queries about such information, the decision of the service providers prevails and there is no channel for the consumers to dispute or verify ; to this end, the government should expeditiously study how to ensure that consumers have the rights to know, choose, verify, appeal and claim for compensation in the provision of telecommunications services including pay television, local and cross - boundary telecommunications and internet services " after " in the contracts "

    在"鑒于"之後加上"各電訊服務提供者的營運和銷售存在不少漏洞， "在"不斷增加， "之後加上"而市民的投訴又往往得不到政府部門的有效跟進處理， "在"收費電視， "之後加上"訂定相應的罰則， "及在"標準合約條款"之後加上"此外，由於香港房屋委員會與收費電視營辦商簽訂協議，該等營辦商可進入大廈鋪設及維修公共天線系統，並調派前線銷售人員，以獨家提供維修及供應服務作為招徠，向住戶推銷其他各種商業服務，以不當手法誘使或誤導住戶與他們簽約，對居民造成很大困擾就此，政府必須採取措施打擊上述違規營銷的手法，並主動告知公屋住戶該等營辦商的權責范圍，遇有營辦商作出違規的行為或居民舉報營辦商的違規行為時，須立即追查，並向有關營辦商發出警告及作出處分政府亦須檢討現時消費者與電訊服務供應商所獲系統資訊並不對等的問題，即消費者無從及無權得知他們所選用系統的真實資料，令他們只能按服務供應商單方面提供有關通話量通話系統及通話時段的記錄繳交費用，遇有消費者質疑上述資料時，往往只由服務供應商作最終決定，消費者無從申辯或查證就此，本會促請政府盡快研究如何就各類電訊服務包括收費電視本地及跨境電訊網際網路等的提供，確保消費者享有知情權選擇權覆核權投訴權及索償權" 。
  3. Supervision of authorized institutions securities and mpf activities in the light of the commencement of the new regulatory regime for the securities industry on 1 april 2003, the hkma will deploy additional resources to perform its new statutory duties. the new functions will include advising the sfc on the fitness and propriety of ais applying for registration with the sfc, giving consent to ais executive officers who are responsible for directly supervising securities business, maintaining the public register of ais securities staff, and exercising disciplinary sanctions

    鑒于新的證券業監管架構將於2003年4月1日生效，金管局將會調配額外資源來履行新的法定職能，其中包括就申請獲得證監會注冊的認可機構是否符合適當人選的準則向證監會提供意見、就認可機構負責直接監督證監業務的主管人員給予同意、備存認可機構從事證券業務員工的紀錄冊以供公眾查閱，以及執行紀律制裁。
  4. The only few legal provisions concerning the civil liability is essentially useless due to lack of feasibility. for the above reasons, to conduct study on some basic issues concerning the civil liability of certified public accountants, such as the nature of civil liability, review standard of false audit report, standard of duty of certified public accountants, burden of proof, etc, is important legal means to effectively resolve t

    僅有的關於民事責任的法律規定操作性極其差，形同虛設，因此，開展對注冊會計師民事法律責任的基礎性問題，如民事責任性質、虛假報告鑒定標準、歸責原則、舉證責任設置、民事賠償制度等的研究，是有效解決虛假陳述問題的重要法律手段。
  5. In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice

    為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。
  6. Though the identified rules of china are based on the rules of european union and ifoam, these standards are so low and imperfect that they are approved by mutual acceptance of the imported countries

    中國雖然借鑒歐盟、 ifoam的規則也建立了綠色食品認證制度和有機食品認證制度，但由於標準低、實施機制不完善等，未能獲得進口國的互認。
  7. The ethical concept of the criminal evidence law refers to the standards and ideas of ethics, which is of importance in guiding is closely related with the criminal evidence legislation and research and the subjects of criminal evidence law shall observe in collecting and using evidence, testifying and identifying

    刑事證據法的倫理觀，是指對于刑事證據立法、理論研究具有重要指導作用，規范主體在進行取證、審查運用證據、作證、鑒定等行為時應當遵循的基本倫理準則和理念的總稱。
  8. 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。
  9. The method of this paper using the theory of foreign company value assessment models and methods, and give suggestions of the principal of real estate enterprises value assessment. this paper try to establish an index system, this system combined condition assessment, course assessment and achievement assessment, this system has the characteristic of quantity and quality assessment, and adopts group layer analysis method to set index portion. this paper adopts relative analysis to verification the independent of each index, and through proof - test to verify the result credibility and efficiency to guarantee the assessment objectivity and veracity

    本文從公司價值評價的基本理論入手，在詳細分析房地產上市公司價值特點的基礎上，借鑒國內外先進的公司價值評價模型和方法，提出了房地產上市公司價值評價的原則；建立了一套將條件評價、過程評價和成果評價相結合，定量評價和定性評價相結合的指標體系；採用群組層次分析法確定了指標權重；通過相關分析檢驗了各指標間的獨立性，對評價結果進行信度和效度檢驗以保證評價的客觀性和準確性；基於以上研究成果，進行了房地產上市公司價值評價體系的軟體開發的系統設計。
  10. Beginning with analyzing necessity and possibility to perfect law system, three followed principles of reforming and perfecting the individual income tax are established, i. e., beginning with the conditions of the state, draw lessons from the advanced way of abroad, guarantee continuous stability transition, and attain double function to regulate and organize the income etc. the concrete suggestion reforming and perfect system of individual income tax law is put out, including the adjustment tax system the mode, simplifying class and times of the tax rate, and lowering the limit tax rate, unifying the standard provision to reduce and to deduct, increasing the basic deduction standard, and perfecting advance payment system, etc. finally, six related measures of reforming and perfecting the system of individual income tax law are put out

    從完善法律制度的可行性和必要性分析入手，確立了個人所得稅改革和完善應遵循的三條原則，即從國情出發，借鑒國外先進辦法，保證連續穩定過渡，達到調節和組織收入的雙重功能等。提出了改革和完善個人所得稅法律制度的具體建議，包括調整稅制模式，簡化稅率級次，降低邊際稅率，統一減免扣除標準規定，提高基礎扣除標準，完善預扣預繳制度等。最後就改革和完善個人所得稅法律制度征管問題提出了五條措施。
  11. On the basis of comparing cc with other risk assessment criteria, we find cc may be tailored according to the concrete system and it fits website risk assessment. thirdly, this thesis analyze the security requirement of website according to web server protection profile based on cc. fourthly, through consulting related risk assessment standard and model and web server protection profile of cc, this thesis brings forward website risk assessment model, confirms the recognition method and assessment method of the property, threat and vulnerability of website information issue system, and establishes relevant evaluation guideline and half - quantitative risk computational method and formulates the risk rank determination criterion

    本文首先介紹了網站安全的定義、目標和國內外風險評估的研究現狀;然後對信息安全風險評估的基本概念和理論進行了闡述，同時簡要介紹了國際風險評估標準的發展現狀，並詳細闡述了通用準則cc （ commoncriteria ） ，在將cc和其他風險評估標準進行比較分析的基礎上，發現cc標準可以根據具體的系統作定製開發，比較適合網站風險評估;接下來，本文結合cc標準下制定的webserverprotectionprofile ，分析了web網站的安全需求;隨后，本文通過借鑒相關的風險評估標準和模型，以及cc的webserverprotectionprofile ，提出網站風險評估模型，確定網站的資產、威脅和脆弱性的識別方法和評價準則，並構造出半定量的風險分析方法，最終制定風險等級判定準則;最後，通過一個實例來驗證本文所提出的基於模型的半定量風險分析方法的實用性。
  12. Part iv the supervision over connected business conducted by companies on the market in this part, the author discusses the supervision over connected business conducted by companies on the market performed by some typical countries and districts from the aspects of company law, securities law and tax law and regulations on accountants. on the basis of this discussion, the author points out the defects in legislation on the supervision over connected business conducted by companies on the market

    該部分分為五小部分，前四部分主要從各國公司法、證券法、會計準則、稅法等方面探討了有關國家和地區對關聯交易的法律監管，提出了值得我國借鑒的國外立法：如在公司立法中，在尊重公司法人腑獨立的前提下，國外一些國家（如德國）公司立法中的特定情況下的公司脅否m制。
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