modern auditing 中文意思是什麼
modern auditing
解釋
現代審計-
But, meanwhile, auditing is regarded as the inevitable production of commission agent relationship in the modern company, the external favorable controlling mechanism in the modern company and the tutelary of the securities market, whose validity is being queried
然而，同時，審計作為現代公司制下委託代理關系的必然產物，作為公司治理的外部控制機制，作為證券市場的守護神，其有效性卻在遭受質疑。 -
Especially in the modern society, the external and internal environment of business has become more complicated. under this circumstance, some multinational companies such as enron and world com bankrupted because of problems in business operation and finance. and it is important to set up and perfect company management structure. therefore, it is significant to find some efficient measures to develop the function of internal auditing
特別是在世界經濟趨向一體化、企業所面臨的內外環境日益復雜、安然、世界通訊等一大批跨國公司因經營問題、財務問題相繼破產、倒閉的當今社會，建立和完善公司的治理結構、建立、健全公司的現代企業制度的呼聲再次高漲，此時，認真審視和深入研究作為現代企業制度與公司治理結構重要組成部分的內部審計的功能發展軌跡，尋求充分發揮我國內部審計功能的合理對策，有著極其重要的現實意義與理論意義。 -
Although it has an effect on enforcing financial discipline, protecting state assets and promoting operation and management, there are some shortcomings. with the developncent of the operating enciorment, it is more important to enforce the internal auditing of the modern state enterprises. it shows great vitality and a vast developing space
國有企業內部審計作為企業自我控制、自我監督、自我約束、自我協調的職能機構，從1983年成立以來，雖在嚴肅財經法紀、保護國有資產、促進企業經營管理等方面發揮一些作用，取得過一定的成效。 -
Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports
注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。 -
Reflection about modern auditing
知識經濟時代現代審計的創新與發展 -
Meanwhile, the internationalization trend of accounting and auditing raises specific requirements on the expansion of modern audit function
同時，會計審計國際化的趨勢也對現代審計功能拓展提出了具體要求。 -
The development of auditing is an irreversible trend. the expansion of modern audit function is the core of modern auditing development
現代審計的發展是一種不可逆轉的趨勢，而現代審計功能拓展則是現代審計發展的核心所在。 -
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。 -
Thus, the author considers it necessary to study the subject systematically and hopes to offer some prospective and theoretical support for the development of modern auditing in china
因此，筆者認為有必要對現代審計功能拓展這一課題進行研究，並希望通過該課題的研究，為現代審計的發展提供前瞻性的理論支持。 -
The expansion of modern audit function is displayed in two respects. for one thing, it appears as the developments in the forms, kinds and contents of modern auditing ; for another, it presents as the expansions in the scopes, forms, levels and means of functioning of modern auditing
現代審計功能拓展，一方面表現為現代審計在形式、種類以及內容等相關方面的不斷發展;另一方面表現為現代審計發揮作用的范圍、形式、程度、途徑等方面的擴展。 -
Modern corporate governance models and the auditing supervision system
現代公司治理模式中審計監控體系 -
On modern risk - oriented auditing
論現代風險導向審計 -
Due to the rapid capital market growing in the modern market economy, the listed company has been the fundamental form of the modern business enterprise system, and the regulation of the management behavior of the listed company is naturally and intensively related with the development of the cpa ’ s auditing market
資本市場是現代市場經濟發展的產物，上市公司是現代企業制度的基本形式，上市公司經營行為的規范同獨立審計市場的發展具有「天然」的血緣關系。 -
The operation mechanism of audit committee system in the internal auditing of modern enterprises
審計委員會制度在現代企業內部審計中的作用機制 -
Electronic business developed under network information technology make business information system and financial system of an enterprise to be highly integrated, at the same time the traditional auditing theory and practical application meet unprecedented challenge under the extensive application of modern technology
基於網路信息技術下的電子商務使企業業務信息系統和財務系統高度集成，傳統審計理論與實務在現代技術的廣泛應用下受到空前的挑戰。 -
The third chapter focuses on the auditing relationships derived from different principal - agent relationships, i think that there ' re 3 different levels of auditing relationships in modern enterprise, the bottom level is the auditing relationship : manager as auditreceiver, accountant as auditee, cpa as auditor, and this auditing relationship is derived from the principal - agent relationship between manager and accountant
在該部分，首先回顧了審計關系的發展變化，然後分析現代企業組織結構下的審計關系：現代企業內部包含了三層委託代理關系，即：一、經理? ?員工之間的委託代理關系；二、董事會? ?經理之間的委託代理關系；三、股東大會? ?董事會之間的委託代理關系。 -
In this dissertation, the author probes into the expansion of modern audit function from the angle of auditors. the following issues are included in the paper : the conceptual framework and contents of the study on the expansion of modern audit function, the expansion conditions and dimensions for modern auditing function, and other relevant problems rising after the expansion of modern audit function
本文主要站在審計師的角度來探討現代審計功能拓展問題，這些問題包括:現代審計功能拓展研究概念框架構建及其內容;現代審計功能拓展的約束條件;現代審計功能拓展的維度;現代審計功能拓展后的其他相關問題。 -
At present, the network audit theory research are less, but with violent development of computer technology 、 the modern communication as well as the internet technology swift, traditional auditing will face the stern challenge as network economy is the representative of knowledge economy time. traditional auditing is gradually developing to the internet computer audit system, namely network audit
目前網路審計理論的研究還不多，而隨著計算機技術、現代通信技術以及國際網際網路技術的迅猛發展，在以網路經濟為代表的知識經濟時代下傳統審計面臨著嚴峻的考驗，傳統審計將逐步發展為網際網路絡計算機審計系統，即網路審計。
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