public audit 中文意思是什麼

public audit 解釋
公共審計
  • public : adj （opp private）1 公共的，公眾的，公用的；人民的，社會的，國家的；政府的，公營的，公立的。2 （...
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. The basic theories to be used for regulation are the public goods of independent audit, externalism, information asymmetry and the defects of audit methods. it is the defect of the system of audit trust and the current situation of accountants fraud that makes the regulation more necessary

    獨立審計的公共物品性、外部性及信息不對稱和審計方法的自身缺陷是對注冊會計師行業進行監管的理論基礎，而審計委託制度的內在缺陷和會計舞弊現象的嚴峻性，使得加強對注冊會計師行業監管尤為必要。
  2. Each issuer shall provide for appropriate funding, as determined by its audit committee, for payment of compensation to : ( 1 ) the registered public company accounting firm for audit reports ; and ( 2 ) any independent counsel or advisor retained by the audit committee

    每一個上市公司要提供由審計委員會確定的資金支持，用以償付： （ 1 ）編制審計報告的備案登記的注冊會計師事務所；和（ 2 ）審計委員會聘請的獨立律師或顧問。
  3. After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it

    通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。
  4. We mainly discussed the background and the realistic sense of the cadre term audit. we discuss the relations between the cadre term audit and the trust agent and revealed that public entrusted economic duty is the base of the cadre term audit ; we also study the content and basic element of the cadre term audit. comparing the general auditing and operator ' s term economic duty auditing, we analyse the characters of the cadre term auditing

    首先為領導任期審計的概述，主要闡述了其產生的背景及現實意義，論述了領導任期審計與委託代理的關系，揭示了公共受託經濟責任是領導任期審計產生的基礎；研究明確了領導任期審計的內容、基本要素，並通過與一般審計與企業經營者任期經濟責任審計的比較，分析了領導任期審計的特點；第二部分為領導任期審計案例。
  5. Article 23 auditing organs shall exercise audit supervision over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by the government department or by any other entity on commission of the government department

    第二十三條審計機關對政府部門管理的和其他單位受政府委託管理的社會保障基金、社會捐贈資金以及其他有關基金、資金的財務收支，進行審計監督。
  6. Article 24 audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of the social security funds, funds from public donations and other relevant funds and capital managed by governmental departments or by public organizations authorized by the governments

    第二十四條審計機關對政府部門管理的和社會團體受政府委託管理的社會保障基金、社會捐贈資金以及其他有關基金、資金的財務收支，進行審計監督。
  7. This leadership should adhere to the principle of " honing our strengths " in the service of the public rather than for personal fame and glory. i have openly said that the present budget appears more like a " fiscal policy audit " than a budget aiming at fiscal balance. this is not meant to be derogatory

    港人最需要的政治領導，正是要有精誠專一，貫通透澈的智慧，洞悉世情道理，再持著秉要執本的處事方針，才能為市民，而非為個人追求赫赫之功。
  8. The teda audit bureau is a comprehensive institution in charge of controlling public finance and monitoring the economy

    天津開發區審計局是綜合性的財政經濟監督機關。
  9. Mainly it is the status, time, people, and means of audit and so on. then it describes the general information and the character of the public finance audit in the usa, britain, and japan, and its goodness reference to our country. finally, study on adapting to the government budget reformation and the innovation of the public finance audit, and draw an conclusion that we should put the emphasis on adjusting the direction and get on well with the seven relations, improve the meanings of the audit, strengthen the budget ’ s execution and explore the audit on the efficient of the public finance expense

    本文從財政審計的概述入手，首先闡述了財政審計的涵義和構成;其次分析了政府預算的規范模式，展現了1979 - 1998年間我國國家預算制度的變化和1998年以來政府預算制度的改革;再次在以上分析的基礎上研究財政審計不適應預算改革的若干方面，主要是審計地位、審計時間、審計人員、審計方法等方面;接著擺出了美、英、日三國財政審計的概況和特點和對我國的借鑒意義;最後探討了如何適應政府預算改革深化財政審計，主要是調整財政審計改革的方向、處理好七種關系、改進財政審計方法、深化預算執行審計和積極探索財政收支績效審計。
  10. As the national public expenditure has been raised increasingly and the conflict between economic resources and demand has been severe day after day, people more and more concerned about how the economy, efficiency and effectiveness of the government administrative operations and put more and more pressure on the government. on these conditions, performance audit stood on the historical stage of the government audit step by step

    隨著國家公共開支的大幅度增長，經濟資源與需求矛盾的日益尖銳，政府運作的節約、效率、效果如何，更為大眾所關注，對政府的壓力也越來越大，在這樣的環境中，績效審計逐漸登上了政府審計的歷史舞臺。
  11. Performance audit in public sectors is a symbol of measuring whether a country has been modernised, its aim is to assign and use resources reasonably, to improve economic responsibility of public sectors, and to construct, a effective governmental system

    摘要公共部門績效審計是衡量一國政府審計是否走向現代化的標志之一，它有助於公共部門合理配置和使用資源、強化公共部門的經濟責任，建立廉潔高效的政府機制。
  12. The author holds that activities of government environmental audit should include compliance audit of environmental policies, audit of non - environmental policies, audit of environmental and non - environmental designs, audit of systems for environmental management, audit of fund for environmental protection, audit of investment in environmental protection projects and the construction of the projects, etc. this paper justifies the environmental audit activities exclusively performed by governmental institutions and suggests the different facets to perform environmental audit. since there are little study of environmental audit performed by internal auditing staff and public auditors, the author merely provides some perspectives to the contents of them

    鑒于內部環境審計和社會環境審計在我國尚未開展，有關的研究也較少，作者僅對內部環境審計和社會環境審計的內容提供了一些思路，如內部環境審計應該包括合規性審計、污染預防審計、產品審計、財產使用審計、製造、貯存和處置審計、環境負債審計、環境管理系統審計和環境項目成本效益審計等內容，而環境系統審計、環境報告審計和對企業環境責任報告的審計應納入社會環境審計的內容。
  13. This text make use of the system on the domestic and international risk of understanding which lead to audit practicing to study the present condition ' s foundation with are theories, deduces, and research methods, such as, attestations and analysis etc., factors of right audit risk down audit risk that theories of construction in the problem proceeds analysis research look for the theories fulcrum to lead to the audit theories and possibility towards risk lead to audit risk model that problem proceed analysis research. this paper brings up the fourth main factor project, and also is distinction of audit report risk with audit occupation risk, announcing to public audit risk actuality conversion, pointing study to operate the influence of the risk factor. to the model that risk of perfect audit risk of function, here the foundation study have the maneuverability to lead to the audit procedure and method problems with the period of the right fulfillment which have the leading meaning

    20世紀80年代中期，審計風險成為審計理論界和實務界研究的熱點和難點問題，為彌合審計期望差距，降低審計職業風險，在實踐中產生了一種以風險評價為中心的審計模式，即風險導向審計模式，該模式的出現對審計理論與實務影響都是深遠的，但目前還未形成統一的認識，尚有許多問題需要研究和解決，本文在了解國內外風險導向審計實踐和理論研究現狀的基礎上，利用系統，演繹，實證，分析等研究方法，對審計風險因素下審計理論結構的問題進行分析研究，以尋求風險導向審計的理論支點，以及對風險導向審計風險模型問題進行分析研究，提出四要素方案，也就是區分審計報告風險和審計職業風險，揭示審計風險現實轉化的可能性，重點探討經營風險因素的影響，對完善審計風險模型的作用，在此基礎探討具有可操作性的風險導向審計程序與方法問題，以期對實踐具有指導意義。
  14. This paper established two models after reviewing literature and thinking development, demand, quality and carrying risk of public audit in chinese securities market

    本文在回顧相關文獻和對我國證券市場獨立審計發展、需求、執業質量、風險認識的基礎上，建立兩個實證模型。
  15. The pac considers reports of the director of audit on the accounts and the results of value - for - money audits of the government and other organisations which are within the purview of public audit

    ：政府帳目委員會負責研究審計署署長就審核政府及屬于公開審計范圍內的其他機構的帳目及衡工量值審計結果所提交的報告書。
  16. With chinese characteristics of government reform, the governing thought of public audit which comes from the idea of new public - management should become the theoretical core of national auditing reform

    我國的政府改革是具有中國特色的政府改革事業，具有新公共管理思想特徵的「公共審計治理理念」是國家審計改革的理論基礎。
  17. The public accounts committee considers reports of the director of audit on the accounts and the results of value - for - money audits of the government and other organizations which are within the purview of public audit

    府帳目委員會負責研究審計署署長就審核政府及屬于公開審計范圍內的其他機構的帳目及衡工量值審計結果所提交的報告書。
  18. Public accounts committee the public accounts committee ( pac ) considers reports of the director of audit on the accounts and the results of value - for - money audits of the government and other organizations which are within the purview of public audit

    府帳目委員會負責研究審計署署長就審核政府及屬于公開審計范圍內的其他機構的帳目及衡工量值審計結果所提交的報告書。
  19. As an important case in governmental reform, the audit - storm, the information revolution of national audit, is the positive incident in the process of approaching to public audit. nowadays, the government has been changed by the new public - management movement, and national audit must follow the trend

    審計風暴是一場國家審計信息革命，是我國政府進行「依法行政、建設法治政府」改革過程中的重大事件，也是具有「公共審計」特徵的國家審計改革的探索。
  20. Since sec required the listed companies to disclose external audit fees at the beginning of 1980s, foreign scholars have studied different questions about audit fee in securities market. their studies discussed supervision and state of public audit from the point of audit fee

    自二十世紀八十年代初美國證券交易會要求披露外部審計費用以來，西方學者對獨立審計市場與市計費用有關的問題進行了不同的研究，這些研究從審計費用角度探討了獨立審計市場監管、執業狀況。
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