auditing practice 中文意思是什麼
auditing practice
解釋
審計實務-
Through the rational study on the levels of auditing quality, make the appraising standard system of auditing quality perfect, suggest professional association and some supervisors to implement grade management system of cpa firms according to appraising method in practice, give market a signal about professional quality, improve the professional transparency of cpa firms, urge cpa firms strengthen its own service qu ality, provide a high quality service to people
在此基礎上提出了一套會計師事務所審計項目質量評價辦法，通過定量地研究審計質量的層次，使得審計質量理論衡量體系變得更加完善，從實踐上建議行業協會等監管部門按照評價辦法對會計師事務所實行等級管理制度，給市場一個有關執業質量的信號，促使事務所加強自身服務質量，為社會公眾提供高質量的服務。 -
The payer or stakeholder can use these practice patterns and coordinating instruments to manage inappropriate or unusual behavior, and thus develop different claim auditing procedures to overcome the growth in health expenditures, which has advantages for both beneficiaries and third party - payers
在實務的應用上，醫療給付者面對日益增加的醫療費用，可運用診療型態分群于日常費用審核過程的分類及異常篩選，以降低管理成本，並善用協調工具揭露同儕比較訊息讓醫療供給者自我修正行診療行為，進而降低不必要的醫療費用支出。 -
It is because our research on the risk - based auditing is so superficial that it ca n ' t reach the requirement of auditing practice
主要原因在於國內理論界對風險基礎審計模式的研究流於形式，遠未達到實用的要求。 -
Auditor ' s report is a bridge to link the auditing theory and practice
摘要審計報告是聯系審計理論與實務的橋梁。 -
On key points in theory and practice of fair value accounting and auditing
論公允價值會計審計理論與實務中的若干重大問題 -
Based on freeway track audit practice, this paper introduces the practical significance of the expressway audit tracking, points out the relations that should be well treated during the process of implementing, also it emphasizes the role and effect of tracking and auditing mechanisms in highway construction projects
摘要結合某高速公路跟蹤審計實踐，提出跟蹤審計質量保證措施和風險防範對策，指出跟蹤審計實施過程中應處理好的幾個關系，強調跟蹤審計機制在高速公路建設項目中的作用及應用效果。 -
Through analysing the basic theories and reasons, gathering and reviewing the related law and regulations, discussing the disputed problem of the liability for tort, the author of this thesis reach conclusions as follows : it is the origin of law that embodies the professional responsibility of cpa in view of the legal liability of auditing. as far as the civil liability for tort of cpa ` s negligent act to practice is concerned, the subject of liability relates directly to the organization form of the accounting firms. whether liability for breach of contract or for tort that cpa should be taken against customers depends on the reason of sue which the customers choice
在界定與注冊會計師執業過失行為相關的民事侵權責任時，責任主體與會計師事務所組織形式有直接關系;責任主體對客戶的責任:若以違約訴之則應承擔違約責任，若以侵權訴之則應承擔侵權責任;選擇已知第三人原則作為確定第三人范圍的標準;主張以過錯推定原則作為注冊會計師執業過失行為民事侵權責任的歸責原則;確定構成要件時，應當將違法行為包含在過錯要件之中，即構成要件包括:損害事實、行為與損害事實之間的因果關系、行為人的過錯。 -
Characteristics of the professional code of china ' s cpa and their impact on auditing practice
中國注冊會計師執業準則的特點及其對實務的影響 -
This thesis mainly use the normative analysis and case analysis method. on the basis of trust agent theory and audit theory, we have done a series of study in theory and practice about the background, theory basis, auditing content, factors, characters, problems and measures in the present auditing practice of the cadre term audit
本論文從理論與實務的角度、採取規范研究和案例分析相結合的方法、以委託代理理論和審計理論為基礎對領導任期審計的產生背景、理論基礎、審計內容、要素、特點、目前在審計實踐中存在的主要問題及解決措施等方面做了較為系統的研究。 -
The cpa examination covers four major topic areas : auditing, accounting theory, business law and accounting practice
美國的注冊會計師考試覆蓋四個方面：審計，會計理論，公司法和會計實務。 -
Kalbers, l., fogarty, t. audit committee effectiveness : an empirical investigation of the contribution of power. auditing, a journal of practice and theory, 1993, 12 ( 1 ) : 24 - 49
由於我們無法獲得詳細的審計委員會成員的任職時間，這里我們採用獨立董事的任職時間代替審計委員會成員的任職時間 -
The net - auditing in practice not only is the economic part of the traditional auditing, but also needs the guidance from the new net - auditing theory
實踐中的網路審計不僅有傳統審計在網路經濟中的延伸，還需要全新的網路審計理論做指導。 -
All these contents were expounded in detail in this thesis by the combination of the traditional auditing practice and net technology and e - commerce ' s new character
文中結合傳統審計實踐及網路技術和電子商務的新特點對網路審計理論內容和實踐步驟都做了詳細的論述。 -
Discussion on management of evidence - collecting methods in the auditing practice
談審計取證方法在審計實踐中的運用 -
In the conception of the near future, the thesis expounds the development principle and target of environmental auditing. then arranges the specific work in the near future, it has three parts : firm the foundation work of environmental auditing, determine the emphasis work, draw up a series standard of practice work. last, the thesis draws the conception of national environmental auditing of the mid - term and long - term
其工作原則是立足現實，利用優勢，打好基礎，穩步推進；工作目標是積累環境財務、合規審計的經驗，熟練掌握環境審計的方法和程序，促進國家環保工作的積極開展，為環境績效審計等更深層次的工作打好基礎，環境審計工作力爭取得階段性成果，處于亞洲國家環境審計發展的前列；具體工作是夯實基礎性工作、確定環境審計工作重點、規范環境審計實務工作。 -
International federation of accountants ( ifac ) modified the international auditor ' s report standard according to the latest development of auditing theory and practice in dec. 2004
國際會計師聯合會（ ifac ）根據審計理論與實務的最新發展於2004年12月修訂了國際審計報告準則。 -
The paper briefly introduces the three changes of international auditor ' s report standard, analyzes the latest development of international auditor ' s report standard on auditing theory and practice, and puts forward the impact to china
文章回顧了國際審計報告準則的三次變遷，分析了最新國際審計報告準則在審計理論與理念的發展，並介紹其對中國的影響。 -
" gongxin cpa " is dedicated to further studies of advanced auditing theories and skills, and the establishment of a scientific and pragmatic professional practice system
"公信" - -致力於對先進的審計理論及技能的探索，建立科學務實的職業規范體系。 -
The thesis is composed of 6 parts. the first part emphasizes on the 3 guidelines for environmental auditing issued by chinese government, professional standards for the professional practice issued by cpea, which show the efforts made by scholars at home & abroad
從審計準則的涵義入手，界定了環境審計準則的概念，即環境審計準則是由權威機構制定或認可的，用以明確環境審計主體資格、指導環境審計人員工作和評價環境審計工作質量的專業規范。
分享友人