audit law 中文意思是什麼

audit law 解釋
審計法
  • 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）。
  • law : n 勞〈姓氏〉。n 1 法律，法令；法典。2 法學；訴訟；司法界；律師（界），律師職務。3 （事物或科學的...
  1. Article 18 within the concession period, the relevant administrative departments shall have the power to inspect, evaluate and audit the concessionary projects, and correct the concessionaires ' acts in violation of the provisions of laws, regulations or rules as well as the concession contracts and give punishments according to law till call back the concession according to law

    第十八條特許期限內，有關行政主管部門有權對特許項目進行檢查、評估、審計，對特許經營者違反法律、法規、規章規定和特許協議約定的行為應當予以糾正並依法處罰，直至依法收回特許權。
  2. 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。
  3. In may, before the new government was formed, nigeria ' s federal parliament passed a law requiring the outfit that runs the transparency initiative to audit the oil and gas sector every year, whereas previously it did so every five years

    5月份，還在新政府形成之前，奈及利亞聯邦議會通過了一項法律要求負責主動透明的機構每年審計石油和天然氣工業，而之前是每5年一次。
  4. 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。
  5. Preference will be given to the candidates who are proficient in putonghua, possess a good working knowledge of operating a computer, and have not less than three years experience in the fields of information technology, project management, accounting, internal audit, engineering or law enforcement

    申請人若能操流利普通話，熟悉電腦操作及具有資訊科技，工程管理，會計，內部稽核，工程或執法等工作經驗達三年或以上者將獲優先考慮。
  6. Article 182 if, in violation of the provisions in article 39 of this law, a professional institution or individual that produces documents such as audit reports, asset appraisal reports and legal opinions for the issuance or listing of shares purchases or sells shares, it or he shall be ordered to dispose of the illegally obtained shares according to law, the illegal gains shall be confiscated and a fine of not more than the value of the shares purchased or sold shall, in addition, be imposed

    第一百八十二條為股票的發行或者上市出具審計報告資產評估報告或者法律意見書等文件的專業機構和人員，違反本法第三十九條的規定買賣股票的，責令依法處理非法獲得的股票，沒收違法所得，並處以所買賣的股票等值以下的罰款。
  7. Independent director, intituled outside director again ， or non executive director ， is the director who he has no contract relation with the company except the status of director. they are neither employee nor relative, provider, dealer, fund - provider, nor the representative of the provider with law, account, audit, management advice service. they have no relation with the company in corporate decision, affair exercise, nor controlled or impacted by other directors

    獨立董事又稱為外部獨立董事，或獨立非執行董事，是指除了董事身份外與公司沒有任何其它契約關系的董事，他們既不是公司的雇員及其親屬，也不是公司的供貨商、經銷商、資金提供者，亦不是向公司提供法律、會計、審計、管理咨詢等服務的機構職員或代表，他們與公司沒有任何可能影響其對公司決策和事務行使獨立判斷的關系，也不受其他董事的控制和影響。
  8. In 1983, the national audit law of britain made a c & ag up. from then on, vfm audit entered a stage. by practicing and exploring for twenty years

    英國是世界上開展績效審計比較早的國家之一，經過二十多年的實踐探索，英國績效審計有了很大的發展，積累了許多成功的經驗和做法。
  9. Article 9 the state audit authority shall, in accordance with law and through auditing, supervise stock exchanges, securities firms, securities registration and clearing institutions and the securities regulatory authority

    第九條國家審計機關對證券交易所證券公司證券登記結算機構證券監督管理機構，依法進行審計監督。
  10. 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。
  11. The article defines the audit report ' s authenticity, accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence, gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement, cpa is liable for ordinary negligence ; when it exists in annual report, cpa is liable for gross negligence, these negligence are inferred by law

    由於對注冊會計師的過錯也存在不同看法，本部分根據其職業特點，對其過錯的含義重新界定。根據審計報告所出現的披露文件的影響范圍不同，對注冊會計師承擔責任的過錯程度及舉證進行區分，出現在招股說明書與上市報告書中時，注冊會計師承擔普通過失責任，出現在年度報告中時，承擔重大過失責任，且都由法律推定過失存在，但如果要想讓注冊會計師承擔故意責任時，原告需負舉證責任。
  12. I am chongqing an unit company, the book of chinese newest tax law that gets beijing * * culture to transmit a center to send, money is met book, audit book adds up to 3, ask my company remit money goes to beijing 698 yuan, generation of the member that my duty wu is in charge of only orders he says, before long, really a person makes a telephone call, profess of revenue call wang gang, want us to pay buy

    我是重慶一個單位公司，收到北京* *文化傳播中心寄來的中國最新稅法書籍、財會書籍、審計書籍共計三冊，要求我公司匯款到北京698元，他說是我稅務專管員代訂的，不久，確實有一個人打來電話，自稱稅務局的叫王剛，要我們付款購買。
  13. The client side : the law and regulation ( the authorize and restriction ) ; the organization ( the strategic planning and preparation working ) ; the management ( clear object, audit mechanisms and performance evaluation )

    業主面：包括法制面有關法令授權與限制。組織面前置作業與策略性的規劃。管理面明確的達成目標、監督機制、績效評估與承包團隊之能力與實績。
  14. Article 41 chinese - foreign cooperatively - run schools, at the end of each fiscal year, shall prepare financial and accounting reports, commission public auditing institutions to conduct auditing work in accordance with law, publicize the audit findings, and file such information with the examination and approval authorities for the record

    第四十一條中外合作辦學機構應當在每個會計年度結束時製作財務會計報告，委託社會審計機構依法進行審計，向社會公布審計結果，並報審批機關備案。
  15. Audit institutions shall, according to law, supervise through auditing the authenticity, legality and beneficial results of the budgetary revenues and expenditures or financial revenues and expenditures specified in the preceding paragraph

    審計機關對前款所列財政收支或者財務收支的真實、合法和效益，依法進行審計監督。
  16. This paper puts forward some measures like perfecting rules and regulations, improving staff quality and abiding by audit law

    通過分析高校經濟責任審計風險的成因及其主要表現，有針對性地提出了健全規章制度、加強隊伍建設、恪守審計權限等防範風險的措施。
  17. The promulgation and implementation of the audit law has formed the basic framework of audit legal system and conducted the practice of audit supervision into a legalized track

    審計法的頒布實施，確立了我國審計法律體系的基本框架，使審計監督工作納入了法制化軌道。
  18. Acting in the spirit of the related provisions of the constitution, the audit law has made specific provisions on the principle, status and the function of the audit supervision system of china

    《審計法》遵循《憲法》有關規定的精神，對我國審計監督制度的原則、地位及職責等作出了具體規定。
  19. Near several years, the lawsuit was continuously perplexing to register the one catastrophe topic of cpa ' s trade, and especially supervising enlarging of dynamics along with verifying the certificate audit vocational work, more and more cpas arc frequently pushed the defendant ' s scat by the quilt, are asked to undertake administration, economy and even criminal responsibility, no doubt among them has one side of cpas " delinquency, but the different views of the concerned department and the society public to cpa audit law duty, as well as the deviation and confusion from these is taking the very important effect, too

    近幾年來，法律訴訟一直是困擾著注冊會計師行業的一大難題，特別是隨著對證券審計業務監管力度的加大，越來越多的注冊會計師們被頻繁地推上被告席，被要求承擔行政、經濟乃至刑事責任，其中固然有注冊會計師失職的一而，但有關部門和社會公眾對注冊會計師審計工作應承擔的法律責任的性質的不同看法，以及由此引起的相關法律規定的偏差和混亂也在其中起著不可忽視的作用。
  20. This text is on the reference foundation of home and abroad research achievements, introducing some basic theories about entry procedure certified accountant ' s law duty, definiting standard of the duty discussed such as the audit law completely and belong to duly and no - duty of audit law and reparations amount of money surely calmly etc in a scries of present time administration of justice practices impatient treats solves the problem. standing the neutral relatively angle of boundary, i make a progress research to them, attempt to look for some fair and just ideas to solve these problems, thus contribute to cpas of our country holding the industry and healthy and legal standardization

    本文在借鑒國內外研究成果的基礎上，介紹了關于注冊會計師法律責任的一些基本理論，全面論述了諸如審計法律責任確定的標準、審計法律責任的歸責與免責條件、賠償金額的確定等一系列當前司法實踐中急待解決的問題，站在較之司法界和會計界相對中立的角度上來對它們進行了研究，試圖從中找出一些可以用來解決問題的公平、公正的新觀點，從而有助於我國注冊會計師執業的規范化、健康化、法制化。
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