auditing principle 中文意思是什麼
auditing principle
解釋
審計原理, 審計原則-
The responsibility judgment and the judgment principle in the auditing for quitting of a person in charge of an enterprise
企業負責人離任審計中的責任界定與評價原則 -
Although both preparing and auditing financial statements need to apply the concepts of materiality, the purposes of implementing the principle of materiality in financial accounting system differs from the purposes of applying the concepts of materiality in auditing procedures. because, the former distinguishes immaterial items in accounting data for reducing the producing cost of information as well as enhancing the understandability of financial statements, but the latter put much more attention on scrutinizing information for significant items in order to control audit risks and conduct an efficient and effective audit engagement
財務會計中財務報表的編制，以及審計中財務報表的查核，都需要運用重要性概念；但財務會計中重要性原則的運用，主要是用於過濾篩選不重要的會計數據，以節約信息生產成本，並增強報表的可理解性；而審計中重要性原則的運用，則是為了辨識重大會計信息，以控制審計風險，並有效率且有效果地完成審計任務。 -
And the key to the control of the risks lies in the reasonable balance between the total auditing levels and the auditing evidence costs, while the important fields of the risk control are in the course of contract signing, auditor appointing, evidence collecting, significant principle adopting, auditing working - paper ' s rechecking and auditing reporting
民間審計項目風險控制的關鍵在於審計風險總水平與審計證據成本的合< wp = 5 >理均衡。民間審計項目風險控制的重點領域主要包括簽約過程中的風險、委派工作人員中的風險、審計證據收集中的風險、重要性原則使用中的風險、審計工作底稿復核中的風險和審計報告中的風險。 -
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。
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