audit environment

On the enterprise 's internal audit environment of china

论我国企业内部审计环境

Discussion on the Effects of Audit Environment on Audit Practice

刍议审计环境对审计实践的影响

Study on Audit Environment and Audit Judgement in China

试论我国审计环境与审计专业判断

Knowledge Economy and the external audit environment .

（二）知识经济与民间审计环境。

Analysis of Audit Environment from the Perspective of Principal-Agent

委托代理视角下的审计环境分析

Emerging and developing of government performance auditing are the results of audit environment variation .

政府绩效审计的产生、发展是审计环境发生变化的结果。

The implementation of ERP in enterprises has caused the audit environment to change greatly .

ERP在企业中的实施使审计环境发生了重大变化。

Chapter 1 presents an overview of new audit environment and information technology audit ( IT audit ) .

本文第一章对审计新环境与计算机审计进行了综述。

The Group thinks that the enterprise 's internal audit environment consists of external environment and internal environment .

本文认为，我国企业内部审计环境可以分为外部环境和内部环境。

The influence of WTO to nation audit environment was systematically dissected afterwards .

然后深入研究了入世对我国国家审计环境的影响。

For the past a few years , many domestic scholars had many different opinions about the audit environment problem .

近年来，国内学者关于审计环境问题的研究可谓仁者见仁、智者见智。

The reform of budget management is a systematic project which involves the transformation of budget audit environment .

预算管理体制改革是一项复杂的系统工程，它必然会导致预算执行审计环境的变化。

Finally , the paper suggests how to improve audit environment and the principal-agency relationship within audit market .

最后，提出改善我国独立审计环境，理顺审计委托关系的若干建议。

The author believes that improving the audit environment is the priority to enhance CPA 's independence .

而前二者正与审计环境有关，并且制约了注册会计师的独立性。

The first part analyses the macroscopical audit environment via stating the substance and the characters of Knowledge Economy .

第一部分进行宏观审计环境分析，主要通过表述知识经济的实质和特征来解决此问题。

The conditions of auditor , client , auditing process and audit environment have a great influence on the audit quality .

审计主体、审计客体、审计过程和审计环境的状况制约着独立审计质量水平。

The enterprise 's internal audit environment has important influence on working contents , goals , functions , and methods of internal audit .

企业内部审计环境对内部审计的工作内容、目标、职能、作用、方法等有着重要影响。

Part 2 : Discusses the concept , the characteristic , and the content classification of SOE 's inner audit environment .

第二部分，论述国有企业内部审计环境的概念、特点及其内容的划分。

The relations of the audit environment and the audit system will be realized through the analysis in the internal audit aim and method .

另外，本文通过对内部审计环境对内部审计目标、方法的影响、对审计实践的影响的深入分析，清楚地认识到了审计环境与审计制度的相互关系。

Part 4 : Compares the inner audit environment of SOE and that of other sorts of enterprises including foreign enterprises .

第四部分，对国有企业与中外企业内部审计的环境进行了比较研究。

This system provides an inside reliable security audit environment for bank , bond department , insurance , government , corporation and so on .

该系统为银行、证券、保险、政府和企业等涉密部门的信息系统提供了一个内部可信赖的安全审计环境。

The second chapter describes the functions of the national audit environment and economic development mode shift , the importance and necessity of the improvement of national audit mechanism .

本文第二章介绍了国家审计的职能和经济发展方式转变的大环境，提出了改进国家审计作用机制的重要性和必要性。

No doubt in China , more improvements in external audit environment will improve the auditing quality and decrease possibility of audit failure or audit compromise .

毫无疑问在中国，随着外部审计环境的不断改进，将有助于提高审计的质量，减少发生审计失败即审计妥协的可能性。

As the economy continues to grow and the audit environment changing , modern risk-based audit as a new audit methodology and philosophy comes into being .

随着经济的不断发展和审计环境的变化，现代风险导向审计作为一种新的审计方法和理念应运而生。

Because the audit environment is constantly changing , that information systems are gradually substituting traditional accountant systems in enterprises and information users need more timely and dependable information .

是因为审计环境发生了变化：企业逐渐使用信息系统代替传统的会计系统；信息使用者需要更及时更可靠的审计信息。

This paper generated from the risk-based internal audit environment , the basic definition of its enterprise risk management processes need to seize the key elements of the audit were discussed .

本文试从风险导向内部审计产生的环境、基本定义及其对企业风险管理过程进行审计需抓住的主要环节进行探讨。

Then based on the change of internal audit environment , this article discusses about the changes of internal audit priorities and points out risk control should become the priority of internal audit .

然后针对内部审计环境的改变，讨论了内部审计重点的变化，指出风险控制应成为内部审计的重点。

The introduction of accounting information system has a great impact on audit environment , audit trail , audit contents , audit technology and methods , and also brings about new risks for auditing .

会计信息系统的应用对审计环境、审计线索、审计内容、审计技术和手段等产生了很大的影响，也带来了新的审计风险。

The development of intellectual economy leads to great changes of audit environment , which requires reconstructing audit theory system , including audit assumptions , in order to effectively instruct the development of audit practice .

知识经济的发展引起了审计环境的重大变化，要求重构包括审计假设在内的审计理论体系，以便更有效地指导和推动审计实践的发展。

Based on our current audit environment , taxation policies , laws and regulations for Growth Enterprises Market , and the audit on the practice involved in related question , I raise a variety of thinking .

基于我国现行的审计环境、税收政策以及法律法规中对于创业板市场审计并没有较为完善的相关政策规定，针对创业板审计在实践中所涉及的相关问题，笔者引发了种种思考。