Knowledge-driven economy brings about new problems to modern auditing.
21世纪是知识经济时代,知识经济为现代审计拓展了新领域;知识经济为现代审计提出了新课题;审计作为国家经济监督体系一个重要组成部分,只有与知识经济带来的变革相适应,坚持创新,才能更好地履行审计职能,发挥促进经济的作用。
Internal control is the evaluation and inspection object of modern audit; the evaluation and inspection of internal control is the foundation of modern audit method; and the implementation of internal control is the important development of modern audit.
内部控制是现代审计的评审对象,内部控制评审则是现代审计方法的基础,而实行内部控制又是现代审计的重要发展。
The audit fieldwork management and control is a crucial subsystem of the entire audit quality control system.
审计现场管理与控制是审计质量控制体系中一个非常重要的子系统。
Supporting functions, form part of the site audit as they support the site, cannot obtain stand-alone certification to this Technical Specification.
对于构成现场审核的一部分不能独立获得关于本标准的认证
Carry out according to4.2.2; if necessary, implements on-the-spot appraisal, process evaluation, and product inspection according to the plan.
按4.2.2执行,必要时,按计划实施现场评审、程审核和产品审核。
On-site verification is required by Auditor at next audit visit or at a follow-up audit for a Major NC.
现场验证必须由审核员在下次审核时或对于严重不合格采取跟踪审核。
Analysis in OHS Hazar Identification and Risk Control Audit
施工现场OHS危险源辨识和风险控制审核思路浅析
audit conclusion:outcome of an audit provided by the audit team after consideration of the audit objectives and all audit findings
审核结论:审核组考虑了审核目标和所有审核发现后得出的最终审核结果
After certain on-site investigation and inspection, the Guangdong Provincial Department of Foreign Trade and Economic Cooperation shall hand out its decision upon seeking advice from local examination and inspection authorities.
广东省对外贸易经济合作厅经现场勘察、审核,征求驻省检查检验单位意见后,提出审批意见。
audit findings:results of the evaluation of the collected audit evidence against audit criteria
审核发现:将收集到的审核证据对照审核准则进行评价的结果
last day of field work
现场审计工作终止日
Study and Implementation of Document Verification and Approval System Based on Web Service;
基于Web Service的文档审核审批系统研究与实现
Audit findings can indicate either conformity or nonconformity with audit criteria, or opportunities for improvement.
审核发现能表明是否符合审核准则,也能指出改进的机会。
Studying Present-value-Accountancy from the Angle of Loss and Gain.;
从损益核算的角度审视现时价值会计
Design and Realization of News Verification System Based on ASP.NET
基于ASP.NET新闻审核系统的设计与实现
auditee:organization being audited
受审核方:被审核的组织
Research and Implementation of Secure Data-exchange in Spot Audit;
现场审计数据交换安全的研究与实现
Housing loans are not the only area that has seen a weakening of underwriting standards.
并不是只有住房贷款市场放松了审核标准。
Thought about the fire examination of places of where the user include children
对新型涉及儿童使用场所消防审核的思考
auditor team:one or more auditors conducting an audit
审核组:实施审核的一名或多名审核员
Today, Xiao Liu attends a court trial as a juror for the first time.
今天小刘第一次以陪审员的身份出席庭审现场。
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