auditing standards 中文意思是什麼
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Exchanges often claim that stiff auditing and disclosure standards add a premium to the shares listed on them
嚴格的審計和信息披露標準往往會產生一個溢價 -
An alphabet soup of institutions - - from the aicpa ( american institute of certified public accountants ) to the sec and the asb ( auditing standards board ), eitf ( emerging issues task force ) and fasb ( financial accounting standards board ) to the pob ( public oversight board ) - - all have important roles in our profession ' s regulatory framework
一堆七葷八素的機構- -從美國注冊會計師協會到美國證監會，再到審計準則委員會，緊急問題工作組，財務會計準則委員會再到公眾監督委員會- -所有這些機構在我們的職業規范框架中都發揮了重要作用。 -
Emphasis should also be made to improve the auditing, disclosure and transparency standards of publicly - listed companies
企業管治。重點應該是改進上市公司的審計資料披露及透明度標準。 -
Then according to the efficient - market hypothesis ( emh ), investment theory, information economics, the author systematically study the problems of the normative accounting in the security market, such as, accounting standards normalization, the relationship between the emh and accounting information, the disclosure of accounting information, and the auditing supervisions by cpas. in the end, a normative system for the accounting normalization to play a role in the composite harness of the security market set up
本文首先針對證券市場中亟待規范的問題提出證券市場會計規范的涵義和必要性，再以有效市場假說理論、投資學理論、信息經濟學為指導，分別對會計準則規范、有效市場假說與會計信息的關系、會計信息披露制度規范和審計監督在會計規范中的重要作用做了深入的研究。 -
Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud, and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection ". and then this part proposes that we should construct the auditing model based on auditing objectives, therefore design the detecting - fraud auditing model
第三部分內容:在對制度基礎導向審計模式、傳統風險導向審計模式以及現代風險導向審計模式在我國適用性的分析基礎上，回顧了國外舞弊導向審計準則的變遷過程，指出外部審計目標1經過70年的發展變遷又回到了原點即「查錯防弊」 。 -
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。 -
I certify that i have audited the statement of the accounts referred to above in accordance with the directive of the governor made under section 7 of the exchange fund ordinance and the audit department auditing standards
茲證明我已按照總督在外匯基金條例第7條下所發出的指示及核數署的核數準則，審計上述的賬目報表。 -
So the most urgent problem to solve is how to improve the audit quality. to improve listed companies ' information disclosure and caps ' securities audit quality, csrc has made a new measure " a shares supplementary auditing ". in fact, high securities audit quality decides in a good system. one choice is to establish the audit quality evaluation system and a perfect audit quality control system, which can instruct investors to make rational decisions. in this, study, a theoretical framework of audit quality evaluation system is presented including two parts : apprasing standards system of accounting firms ' audit quality and evaluation system of specific audit engagement ' s audit quality, followed inspectively by the empirical analysis of the audit quality based on the listed companies ' 2001year financial statements, and make an comparative analysis of audit quality control system between america and china, disclose shortness of our audit quality control system. in order to improve effectively audit quality, some relevant suggestion and means are provided
本文認為，注冊會計師證券審計質量要真正得到提高，關鍵在於一個好的制度安排。制度選擇之一就是建立一個可操作的質量評價體系和完善的全面質量控制體系，為投資者導航引向、趨利避害。本文在參考大量國內外相關研究理論的基礎上，研究了審計質量低劣的理論成因，嘗試構建了審計質量替代指標的理論體系，包括事務所審計質量的替代指標和單個審計項目審計質量的替代指標，並結合2001年度年報進行了實證分析；通過對美國和中國審計質量控制體系的對比分析，揭示我國審計質量控制體系的缺陷以及從美國經驗得到的啟示，並提出改進審計質量的途徑和相關建議，包括宏觀、中觀、微觀三個層次的全面質量管理策略和獨立審計經營戰略。 -
Since audit risk is the essence of audit, which is of cardinal significance in the auditing theoretical system. in the chapter two, the relationship and difference between audit risk, audit liabilities, audit materiality, audit standards, audit efficiency, audit evidences, audit manuscripts are analyzed
審計風險是審計的本質內容，在審計理論體系中居於重要地位，因此論文的第二部分對審計風險與審計責任、審計重要性、審計準則、審計質量、審計效率、審計證據、審計工作底稿的區別及其聯系予以剖析。 -
The hong kong society of accountants is a self - regulatory body established under the professional accountants ordinance with a wide range of responsibilities for registering professional accountants, maintaining accounting, auditing and ethical standards for the profession and conducting training programmes and examinations to qualify professional accountants
香港會計師公會是根據《專業會計師條例》成立的自我規管機構，負責多項工作，包括處理專業會計師的注冊事宜，維持專業會計師的會計、核數及專業道德標準，以及舉辦培訓課程和專業會計師資格評審考試。 -
This chapter discusses the responsibilities of management, boards of directors, and audit committees for reliable financial reporting, summarizes key aspects of the auditor ' s responsibility to plan and perform an audit under generally accepted auditing standards, and describes procedures that the auditor may find dffective in limiting audit risk arising from improper revenue recognition
本章討論了與收入確認有關的審計問題，重點是收入確認有關的審計程序。第五章收入確認準則的制定。本章結合目前國際上關于收入確認準則制定的現狀，探討了收入確認準則的制定問題。 -
Gaas, generally accepted auditing standards
一般公認審計準則 -
Audit : an examination of transactions and financial statements made in accordance with generally accepted auditing standards
審計：對依據公認會計原則編制的財務報表進行的一種檢查。 -
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。 -
In fact, this could be attributed to the legal status of independent auditing standards
這實際上可以歸結為獨立審計準則的法律地位問題。 -
Fair value is generally recognized as the highlighted view of china ' s new accounting and auditing standards in 2006
摘要公允價值被會認為我國2006年新會計審計準則的最大亮點。 -
The audit commission has laid down auditing standards as a framework for the proper conduct of audits by audit staff
審計署訂有審計標準，以便審計人員在這個架構下適當地進行各項審計工作。 -
So, iaasb and asb embarked on researching and revising the risk auditing standards in order to improve the risk - oriented audit approach. at the same time, the environment of the audit changed, and the enterprise risk management was put into use in many multinational corporation. in 2006, a series of auditing standards about risk management were issued. this article is based on the recent study results inside and outside china, and focuses on risk - based auditing
為了與國際審計準則保持一致， 2006年2月15日，財政部頒布了《中國注冊會計師審計準則第1211號? ?了解被審計單位及其環境並評估重大錯報風險》 、 《中國注冊會計師審計準則第1231號? ?針對評估的重大錯報風險實施的程序》 、 《中國注冊會計師審計準則第1421號? ?利用專家的工作》等一系列審計風險準則。 -
The former is absolutely necessary and is the base of building the framework. it includes environmental auditing objective, environmental auditing postulates, environmental auditing principles, environmental auditing standards, environmental auditing methods, environmental auditing concepts and environmental auditing essence. the latter is contained in the former and plays a secondary role in building the framework
基本要素在環境審計理論結構中必不可少，是構建環境審計理論結構的基礎，包括環境審計目標、環境審計假設、環境審計原則、環境審計準則、環境審計方法、環境審計概念和環境審計本質；派生要素蘊含在基本要素之中，對環境審計理論結構的構建起輔助作用，包括環境審計主體和環境審計對象。 -
Compliance with the audit commission auditing standards ensures compliance, in all relevant and material respects, with the auditing standards issued by the
按照審計署審計標準行事，可確保在各有關方面和要項上都符合
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