auditing standard 中文意思是什麼
auditing standard
解釋
審計標準,審計準則-
Every stage has some quality appraising monotype, and every monotype analysis its influence on relevant stage from two aspects of standard and appraisal. these monotypes jointly make up the appraising standard system of auditing quality
每個階段都有若干質量衡量因子，每個因子都從標準和評價兩方面來分析其對該階段審計質量的影響，它們共同組成獨立審計質量衡量標準體系。 -
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 company founded quality quality system certificate of conformity by iso9002 standard districtly. and pass iso9002 quality system certificate of conformity of shanghai auditing center of quality system the truth of our company is creating eternal satiafication by fine product and excellent service. huaqing bare wire power cable control cable purpose jacketed cable insulated wire xlpe cable fire - resistant cable requence - transmitting cable pass each kinds of inspection and appraisement of china and province. each index attain nation advanced level, and gain praise conformably of all consumer, such as power, oil, architecture. originally founded in 1986, qingdao jiaozhou cable co. ltd., whose original name is jiaozhou city cable factory, finished the enterprise reformation and founded the limited liability company in 1998
公司的前身膠州市電纜廠，是一九八六年建立的膠州市第一家電纜企業，經過多年的努力，企業榮獲了青島市「明星企業」 「百強企業」 「先進企業」 「優秀企業」 「重合同守信譽企業」 ，全國中型電纜行業「質量信譽最佳企業」國家經貿委城鄉電網改造「推薦企業」 ，國家廣電總局「器材入網單位」等多項榮譽稱號及證書。 -
To auditing and put forward modify advices for the technology document of a project, such as contract, technology blue print, laws and regulations and standard, key techniques procedure, install and testing procedure and so on
（三）對項目承包合同、技術方案、法規與標準、重要和關鍵的工藝規程、組裝與測試規程等技術文件與資料進行審核並提出修改意見。 -
The government auditing supervision is to control the whole income and expenses of the government to make the government ’ s behavior that conducts financial transactions for the people can conform to the standard, be efficient and honest. in the mean time, it is a complex and comprehensive supervising system
政府審計監督就是對整個政府收支活動進行約束，使得受眾人之託的政府為眾人理財的行為規范、高效、廉潔，它是一個復雜全面的監督體系。 -
Afterwards, we choose the listed companies, which are drawn from the non - standard auditing opinions by cpa in 2003 as the studying sample, and the listed companies, which are drawn from the standard auditing opinions as the controlling sample
把2003年的上市公司的年報分為出具標準無保留意見的年報和出具非標準意見的年報兩部分，在考慮行業規模的情況下從這兩個部分中各選取28家公司的年報，作為分析對象的兩個樣本。 -
Afterwards, we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000, as the studying sample, and the listed company which is drawn the standard auditing opinions, as the controlling sample. through linear return and logistic return analyse, we verify that there are the phenomenon of earnings management in china ' s listed company, on the other hand, we have found the general accounting meanings of earnings management
隨后，我們又以2000年度被注冊會計師出具了非標準無保留意見的上市公司作為研究樣本，同時選取了同樣數量的被出具標準無保留意見的上市公司作為控制樣本，通過線性回歸分析以及logistic回歸分析的手段，一方面我們驗證發現了我國上市公司中存在的盈餘管理現象，另一方面我們也發現了上市公司經常採用的利潤操縱手段。 -
Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules
專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。 -
Aimed at safeguarding workers ' rights, the standard defines universally applicable conditions and provides for an independent auditing process
為了維護職工的權利，該標準規定了普遍適用的條件，允許建立一個獨立的審核程序。 -
We bring out a new method to implement auditing system by extending lsm framework and inserting auditing hooks into kernel. in this way, a secure kernel - level auditing subsystem, which is based on linux and accords with the fourth level requirements of the national standard of china, is designed and implemented, and its performance is analyzed
本文提出了一個通過擴展lsm框架、在內核中安插鉤子函數調用來實現審計系統的方法，並遵循國家標準gb17859 - 1999第四級要求，在linux上設計並實現了一個審計系統，並對系統性能進行了分析。 -
Buildings department will be responsible for setting the standard of inspection rectification works, auditing the performance of service providers and ensuring compliance
屋宇署會負責訂立檢查維修工程的標準審核服務提供者的表現，以及確保有關法規獲得遵從。 -
Buildings department ( bd ) will be responsible for setting the standard of inspectionrectification works, auditing the performance of service providers and ensuring compliance
屋宇署會負責訂立檢查維修工程的標準、審核服務提供者的表現，以及確保有關法規獲得遵從。 -
Independence audit contract ( iac ) is the contract which aim lies in standardizing relation of every one independence audit activity. by auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, the aims of privy c to make use of independence audit work : affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. so requirement that harmonizing conflict of interest which three - part product in independence audit activity come into being. idiographic representations are defining aim of independence audit activity, thereout solicitation liability definitude and carve up, audit quality weigh and standard question. everyone independence auditor diathesis request etc. significance of iac is to provide game of flat roof, where the two parties can negotiatio n treat at freedom to help harmonize above contradiction or conflict of interest
獨立審計合約是規范獨立審計活動各參與方相互之間關系的合約，各參與人利用獨立審計工作活動的目的，在於通過獨立審計人員對企業會計信息真實、公允性鑒證，以確認及解除受託經濟責任或消除投資者與經營者之間的信息不對稱，這兩種目的都使獨立審計涉及到委託人與經營者及前兩者與獨立審計人員之間利益協調關系，因此，產生了規范三者間圍繞獨立審計活動而引發的利益沖突的協調需求，具體表現為審計目標的界定與實現和由此引發的責任界定與劃分、審計質量的衡量及標準問題、各方對審計人員素質的要求等。 -
The main bodies of this crime are medi - organizations and their clerks. the standard to decide whether an medi - organization or a clerk is the main body is that if they assume some responsibilities such as asset - evaluating, endowment - examining, verification, accountant, auditing, law - serving, attestation, notari zation and quality - checking. the common characteristic of these responsibilities is offering proving documents exclusively that have the power of public crediting in society and can make effect on the third persons " economic behaviors with professional knowledge
本罪的主體是中介組織及其人員，其界定標準是其是否承擔某些職責，如資產評估、驗資、驗證、會計、審計、法律服務、認證、公證、質量檢驗等，這些職責共同的特徵是憑借專業知識獨立提供證明文件，具有社會公信力，能對眾多的第三人的經濟行為產生廣泛影響。 -
The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets, slower short - term liquidity, have lower ratio of days " sales in receivables, adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have. beside non - fraud companies, fraud companies are easier to receive non - standard unqualified auditing opinion
實證結果顯示：舞弊公司與非舞弊公司相比有更高的負債比率、其他應收款占流動資產的比重，更差的短期償債能力，更低的應收賬款周轉率、調整后每股現金和股權集中度，也更容易被注冊會計師出具非標準無保留審計意見。 -
A company located in dongguan and specialize in producing clothes, then just received some small orders at beginning, one day, the businessman received a call from euro - american great corporations that they were interested in placing order, but they need addition conditions which were workers salary standard, overtime charge and hours, which should according with law standard, and then ask for auditing within specified time
一家位於東莞的公司，主要以生產服裝為主，剛創業時多接一些小單，有一日公司的業務人員接到了歐美大企業的電話詢問，對該企業生產的產品有興趣訂購，但提出了附加條件，就是工廠工人的工資標準，加班費以及工時等必須符合法定標準，同時要求在指定時間內審核工廠。 -
Sas statement of auditing standard
審計準則匯編 -
Transaction cost theory ca n ' t give a good conclusion about the occurrence of the cpa auditing standard
再次，對注冊會計師審計準則的變遷進行博弈論的一般分析。 -
Cpas use the independent auditing standard as judging grounds, but they should think about its limited function
審計準則可作為法院判斷注冊會計師是否有過錯的依據，但注冊會計師應注意到其作用的局限性。 -
There are some theories to research the cpa auditing standard at present : supply - demand theory, transaction cost theory and agency cost theory. we find that these theories ca n ' t explain cpa auditing very well
其次，通過對注冊會計師審計的歷史回顧，運用公共經濟學視角分析其性質，在此框架下研究美國和我國審計準則的產生及變遷，並總結其一般規律。
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