independent auditing 中文意思是什麼

independent auditing 解釋
獨立審計
  • independent : adj 1 獨立的，自主的，自治的，有主見的。2 自食其力的，收入足夠維持閉居生活的。3 願意獨立的，獨立...
  • auditing : 查帳，審計
  1. According to international accounting convention about financial derivative exchange, through strengthening internal risk control and independent auditing financial derivative instruments from the stance of risk managements, the banks can control financial derivative instruments risk efficiently

    依據衍生金融交易會計國際慣例，強化對國有商業銀行金融衍生工具的內部風險控制和從風險管理角度對衍生金融工具進行獨立審計，可有效控制衍生金融工具風險。
  2. The independent environmental checker shall have at least 7 years experience in environmental monitoring and auditing or environmental management

    該名獨立環境查核人須在環境監察及審核或環境管理方面至少有7年經驗。
  3. 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。
  4. Today, there are four typical models of government auditing supervision in the world. they are legitimate model, judicial model, independent model and administrative model

    目前世界上存在著四種典型的政府審計模式，即立法型模式、司法型模式、獨立型模式和行政型模式。
  5. With the development and progress in social economy, politics and technology, modern audit function has greatly expanded in the fields of independent auditing, government auditing and internal auditing

    隨著社會經濟、政治和科技的發展，現代審計功能在獨立審計、國家審計和內部審計領域都有極大的拓展。
  6. The main innovation of this essay includes : through the discussion of information asymmetry, externality, effective prevention, effective trust, the rule paradox of responsibility of independent auditing is made from the perspective of efficiency ; through the research on the implement of contract system, the structure of all types of independent auditing responsibility and their scope are probed ; the evolution of responsibility structure from ethics orientation to law orientation is analyzed by citing the related history of u. s. a and u. k to prove the point that the structure of the independent auditing responsibilities should reflect the rights and responsibilities of social economy and its change ; the structure unbalance of the independent auditing responsibilities in our country is analyzed. the problem of unbalance includes three aspects, which are the obscure scope of responsibility or non - responsibilities, the lack of moral responsibility, and the structure unbalance of legal duty system

    本文的主要創新在於：通過對信息不對稱、外部性、有效預防與有效信賴的研究，從效率的角度提出了獨立審計責任規則悖論；通過對獨立審計履約機制研究探討獨立審計責任類型構成及其各自的范圍；以英美為例通過分析獨立審計責任結構由道德責任為主向法律責任為主的演變，印證獨立審計責任結構應當反映社會經濟權責結構及其變化，揭示獨立審計責任結構之變遷；分析了中國獨立審計責任存在結構性失衡問題，主要體現在責與非責、道德責任缺失以及法律責任體系結構失衡三個方面，並從獨立審計需求角度著手思考與獨立審計責任結構有關的責任安排。
  7. Before 1999 each institute has independent division of supervision & auditing, but since structural reform after 1999, some were combined or cancelled. function of supervision and auditing was also allocated to integrated offices

    然而， 1999年機構改革以後，中科院長春分院各所站將以前單獨設立的監察審計部門有的合併有的取消，監察審計的職能也分配給綜合辦公室，內部審計工作大為削弱。
  8. There are inevitable connections and essential distinctions between statement review and audit. there are both components of independent audit principles, and they are both used to assure the legitimacy of accounting statement but statement review is that cpa, accepting the entrusting, mainly executes inquiring and analyzing program to illustrate whether there are the circumstances that statement review offend the enterprise accounting rules and other financing accounting laws and rules. while accounting statement auditing is that cpa, entrusted according to the laws regulating, executes auditing and gives opinions to the statement and other data and economic activities reflected by these data

    報表審閱與報表審計有著必然的聯系和本質的區別：報表審閱和報表審計都是獨立審計準則的組成部分，都是為了保證會計報表的合法性和真實性；但是會計報表審閱是指注冊會計師接受委託，主要通過實施查詢和分析性程序，說明是否發現會計報表在所有重大方面有違反企業會計準則以及國家其他有關財務會計法規規定的情況，而會計報表審計指注冊會計師依法接受委託，對被審單位的會計報表和其他資料及其所反映的經濟活動，進行審查並發表意見。
  9. 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。
  10. In the final section, the article outlines three pieces of advice on how to make perfect the system : improves the construction of corporate governance ; enforces the construction of trust service system ; makes accountant industry be independent and reinforces auditing system

    文章的最後提出了完善我國信息公開制度的三點建議：完善公司治理結構；加強信用服務體系建設；實行會計獨立，加強審計監督。
  11. Internal auditing is a behavior led by major principals or authorities, undertaken by an independent auditing agency and professional auditors, under related regulations and system, adopted by certain methods and procedures to supervise and evaluate the authenticity, validity and benefit of fiscal, financing and economic activities of an enterprise and its affiliated organizations

    內部審計是在本單位主要負責人或者權力機構的領導下，由單位內部設置的獨立審計機構和配備的專職審計人員，根據有關法規、制度，採用一定的程序和方法，獨立監督和評價本單位及所屬單位財政收支、財務收支、經濟活動的真實、合法和效益的行為。
  12. 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。
  13. China is a developing market economy country, and the cpa profession is immature, so i think that it is correct for china to choose the type of government interference as the system of regulation, which is independent of the cpa profession and belongs to the state council, to replace the administrative function of the cicpa. besides, china should improve the mechanism of external supervision, strengthen the quality supervision of auditing businesses and the construction of system, and perfect the related laws and rules

    我國作為一個新興的市場經濟國家，注冊會計師行業發展還不成熟，筆者認為我國應選擇以政府干預型為主的注冊會計師行業監管體制，建議專門成立一個注冊會計師行業監管機構，該監管機構應獨立於注冊會計師行業，並直屬于國務院，代替原注冊會計師協會的行業監管職能；同時，要完善注冊會計師行業外部監管機制，強化注冊會計師行業的審計業務質量監督制度，要重視基本制度的建設，逐步完善相關的法律規范。
  14. 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。
  15. The writer gives his own opinion of the standard to judge the legal responsibility of social auditing : the independent auditing norm should be the fundamental criterion to judge the responsibility

    對於民間審計法律責任的界定標準，作者提出了自己的見解，認為獨立審計準則應該作為司法界判別民間審計法律責任的基本法律依據。
  16. Besides, the controlling counter - measures include : 1 ) strictly in conformity with the principles of chinese independent auditing ; 2 ) the establishment of sound quality control system of accountant offices ; 3 ) signing agreement only with the upright clients ; 4 ) thorough understanding the nature of the clients " business ; 5 ) dealing with the relationship between the significance and the risks in auditing correctly ; 6 ) maintaining cautious professional attitude ; 7 ) strengthening the theoretical study of auditing risks and founding risk fund ; and 8 ) employing lawyers who are familiar with the legal obligations of cpas. chapter four mainly explores the controlling mechanism of the professional ( developing ) risks of civil auditing

    民間審計項目風險的控制對策包括： （ 1 ）嚴格按照《中國獨立審計準則》執業； （ 2 ）建立健全會計師事務所質量控制制度； （ 3 ）只與正直的客戶簽訂業務協議； （ 4 ）深入了解客戶的業務性質； （ 5 ）正確處理重要性與審計風險的關系； （ 6 ）保持應有的職業謹慎態度； （ 7 ）加強審計風險理論研究，提取風險基金或責任保險； （ 8 ）聘請熟悉注冊會計師法律責任的律師等。
  17. This thesis reveals that only to reform the current auditing relation and make the government stand for the public interests as the client, the auditing system ' s real fairness and objectiveness can be achieved, thereupon the independent audit entity can achieve a real independent position

    只有變革現行的審計關系，以代表公眾利益的政府作為委託人，才能做到公正客觀、不存私心，使獨立審計主體真正獨立。
  18. Research methods and thoughts in this thesis, the author starts from domestic and oversea auditing environment analysis, then particularly address the independent environment factors in our country. in this part, the main point is the new development and new phase. then, the author expatiate how audit

    二、本文的研究方法和研究思路本文從國內外對審計環境的研究分析入手，進而對我國的具體獨立審計環境因素進行較為詳盡的論述，主要著眼于當前我國獨立審計環境的新發展、新局面。
  19. The research on the arrangement of responsibilities of the independent auditing focuses mainly on the direct discussion of the content of the independent auditing responsibilities, and that restricts the scope of research. however, as an integrated system, the arrangement of the responsibilities of independent auditing must be based on a certain structure, every part of which influences each other and functions jointly, thus, the structure of the independent auditing responsibilities is selected as the perspective of the research on the arrangement of the independent auditing responsibilities. this essay makes research mainly on the structure of scope of the responsibilities or non - responsibilities of independent auditing, the structure of ethics responsibility and legal duty, and the evolution of responsibility structure from ethics orientation to law orientation, then, the issue of responsibility structure of independent auditor in our country is discussed

    現有涉及獨立審計責任安排的研究更多的是直接針對獨立審計責任的具體內容加以論述，頗有就事論事的味道，然而獨立審計責任安排作為一個完整的體系必定是以一定結構組成的責任體系，獨立審計責任各個組成部分相互影響共同發揮效力，因此本文選擇獨立審計責任結構作為切入點研究獨立審計責任安排，主要對獨立審計責與非責的范圍結構、道德責任與法律責任的構成結構與由道德責任為主向法律責任為主的責任結構演變進行研究，然後在此基礎上對中國獨立審計責任結構問題作一番思索。
  20. After having analyzed the conclusions and suggestions above, i think all of them had n ' t reached the core of independent auditing system : auditing relationship

    本文對相關政策建議逐一進行了分析，認為這些建議並未觸及獨立審計制度的根源? ?審計關系。
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