auditing 中文意思是什麼

Article 60 commercial banks should establish and improve their own auditing and checking system on deposits, loans, account settling and bad debts

第六十條商業銀行應當建立、健全本行對存款、貸款、結算、呆帳等各項情況的稽核、檢查制度。

On the basis of that, this article refine upon the storage ' s organizational construct and put forward the means of quality improvement that include inner auditing of quality management system, reject control, amendatory and precautionary measures ; and so on

本文運用iso9000族標準、質量管理控制工具、統計過程式控制制方法和系統工程相關理論對西安大明宮直屬庫質量管理體系進行了系統分析和優化設計。

To raise both economic and social benefits of hospitals, many measures need to be considered : management through net - works ; raising the quality of the staff of shroff ; establish rules and regulations ; set up 3 - level auditing system ; consummate the management course of the patients ' charge ; make up of various possible leaks ; reduce the patients ' arrearage

通過微機網路化管理，提高收費員的整體素質，建章立規，實行三級審核制度，完善在院病人費用的環節管理，堵塞各種漏洞，減少出院病人欠款，使醫院社會效益和經濟效益同步上升。

The tactics about our country ' s environment auditing

我國開展環境審計的策略思考

The specific contents and procedure of auditing accounts

其具體的查賬內容和程序

Auditing under the circumstances of information technology

信息技術環境下的審計

Cpa ' s auditing business involve two legal relations, one is contract relation between the bailer and cpa, another is a special trustful relation between cpa and the users

注冊會計師審計業務所涉及的法律關系主要有兩種：一是委託人與會計師及會計師事務所之間的契約關系；二是注冊會計師及事務所與報表使用人之間的特殊信賴關系。

The authenticity auditing in commercial bank credit assets quality

多因素資產組合模型及最優解存在性

Initial enquiries revealed that all the victims were accountants. they received calls from some unknown males who claimed themselves as directors of some bogus companies and offered auditing jobs to them

初步調查顯示，所有受害人均為會計師，他們收到一些自稱為公司董事的匿名男子的電話，說要聘請他們為公司核數。

By analyzing the model and clarifying the behavior character of the owner, the conclusion of paper is : if the firm owner could and should monitor the auditor, then there must be a auditing contract which could prevent the manager and the auditor become collusive and skulked

最終得到的模型結論是：若所有者能夠保證一定程度的核查力度，那麼總會有適當的審計合約能夠保證不會出現共謀，並且有效的激勵經理人和審計師努力工作誠實報告。

Adopting rational agent characteristic could add the auditor into corporate contract to educing optimum solution ; opening out the auditor incentive factors in auditing demand theory and the monitor mechanism of auditing. a multi - agent corporate model including the firm owner, the manager and the auditor of the corporate is analyzed in the paper, the conclusions are : educing the optimum solution of model which could prevent the manager and the auditor becoming collusive or skulked ; clarifying the relationship between monitoring of the firm owner and working of the auditor, and illustrating the behavior combination of optimum solution ; further analyzing the relationship among monitoring degree, punishment of auditor and the auditor risk. adapting the model from a single term to serial terms, and adding the non - monetary utility of auditor - - - reputation into the model ; describing behavior of the firm owner in reality and clarifying the necessity of monitoring by the owner and the environment improvements it needs

論文採用所有者經理人審計師多代理人模型為基礎進行分析，主要成果是：得出能夠防止共謀和不努力工作的模型最優解集合；通過因素分析闡明審計師工作努力程度與所有者監控力度之間的直接關系，以及審計合約最優解的行為策略組合及其制定順序；引申分析所有者監控力度與審計風險、審計師懲罰力度之間的關系；成功的將模型從單一期間擴展到多期間情況，並且將審計師聲譽等非現金收入形式的效用影響加入到模型當中；通過分析審計實務中的所有者行為特徵說明所有者對審計師工作實施監控的必要性，以及實現該監控所需的條件。

3 years accounting or auditing experience in a firm of professional accountants and auditors, or a commercial firm, or a banking institution

在專業會計及核數師樓、商業機構或銀行有3年會計或核數工作經驗。

This shows that the orientation of die auditing appointment right of chinese fisted companies is wrong. it is not appropriate that simply making the owners as die auditing consigner

這表明目前我國上市公司審計委託權定位是錯誤的，簡單的以所有者作審計委託人不合適。

Experience in auditing, cost accounting and taxation

有審計、成本會計和稅務方面的經驗。

Auditing is the primary activity of the cpa

查帳是注冊會計師的一項主要活動。

A desk study of the item auditing of infrastructures construction

高校基建工程項目審計初探

Research on consolidated financial statement auditing

合併會計報表審計的研究

Attempt on applying jasper series to auditing teaching

賈斯珀系列在審計教學中的嘗試

Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。

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。