audits

Requires that use of all bond funds is subject to independent audits .

需要使用的所有债券基金是受独立审计

The Problem and Development of the Computer Audits in our Country

我国计算机审计面临的问题及其发展

Why did the bank not conduct its own audit before lending still more ?

银行为什么不在贷出更多钱之前先审计自己的账目呢？

Each year they audit our accounts and certify them as being true and fair .

他们每年对我们进行账务审核，以确保其真实无误。

A committee will audit the department 's performance .

一个委员会将对这个部门的业绩进行审核。

Auditing standards are the rules governing how an audit is performed .

收支检查标准是规则统治一个稽核如何被运行。

We 'll audit your accounts next week .

下星期要查你们单位的账。

The yearly audit takes place each december .

年度审计在每年的12月份进行。

Audit Law of the People 's Republic of China

中华人民共和国审计法

Establish the process and product audit plan and assures its implementation .

建立过程和产品审核计划并确保审核计划实施

Article 26 In addition to the audit matters specified by other laws , administrative rules and regulations .

第二十六条除本法规定的审计事项外，审计机关对其他法律、行政法规规定应当由审计机关进行审计的事项，依照本法和有关法律、行政法规的规定进行审计监督。

Support the locations during customer-visits , audits and quality-improvement programs .

支持客户参观，稽核和提高品质等项目

Article 33 Audit institutions shall , in conducting audit , have the power to carry out investigations information and relevant testimonial material .

第三十三条审计机关进行审计时，有权就审计事项的有关问题向有关单位和个人进行调查，并取得有关证明材料。有关单位和个人应当支持、协助审计机关工作，如实向审计机关反映情况，提供有关证明材料。

Article 40 Audit institutions shall , after examining the audit reports , give evaluations or punishment to the competent authorities .

第四十条审计机关审定审计报告，对审计事项作出评价，出具审计意见书；对违反国家规定的财政收支、财务收支行为，需要依法给予处理、处罚的，在法定职权范围内作出审计决定或者向有关主管机关提出处理、处罚意见。

Only IATF registrars are authorized to conduct the surveillance audit .

仅仅IATF登记官被授权进行监视审计

Article 20 Audit institutions shall exercise supervision through auditing over the assets , liabilities , profits and losses of the State - owned enterprises .

第二十条审计机关对国有企业的资产、负债、损益，进行审计监督。

Article 13 In handling audit matters , if auditors have an interest in the auditees or the audit items , they shall withdraw .

第十三条审计人员办理审计事项，与被审计单位或者审计事项有利害关系的，应当回避。

Persons in charge of audit institutions shall be appointed or removed in accordance with legal procedures . None of them may be removed or replaced at random for the post .

审计机关负责人依照法定程序任免。审计机关负责人没有违法失职或者其他不符合任职条件的情况的，不得随意撤换。

Article 5 Audit institutions shall independently exercise their power of supervision through auditing in accordance with the law , and be free from interference by any administrative organ , public organization or individual .

第五条审计机关依照法律规定独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。

Article 31 Audit institutions shall have the power to require auditees to submit , in accordance with the relevant regulations , their budgets or plans for financial revenues and expenditures or make false reports .

第三十一条审计机关有权要求被审计单位按照规定报送预算或者财务收支计划、预算执行情况、决算、财务报告，社会审计机构出具的审计报告，以及其他与财政收支或者财务收支有关的资料，被审计单位不得拒绝、拖延、谎报。

Article 9 Local audit institutions at various levels shall be responsible and report on their work to the people 's governments at the corresponding levels and to the audit institutions at the next higher levels , and their audit work shall be directed chiefly by the audit institutions at the next higher levels .

第九条地方各级审计机关对本级人民政府和上一级审计机关负责并报告工作，审计业务以上级审计机关领导为主。

Article 32 Audit institutions shall , in conducting audit , have the power to examine the accounting documents , account books , accounting statements and other information and assets relating to budgetary revenues and expenditures or financial revenues and expenditures of the auditees , and the auditees shall not refuse such examination .

第三十二条审计机关进行审计时，有权检查被审计单位的会计凭证、会计帐簿、会计报表以及其他与财政收支或者财务收支有关的资料和资产，被审计单位不得拒绝。

Role of Engineering Audit over the Control of Project Cost

工程审计对工程造价控制的作用

Government Performance Audit and Program Evaluation : Practical Characteristics and Its Integration

政府绩效审计与项目评估：实践特征及融合

The environment and strategy of result audit in China

我国绩效审计的环境和发展战略

Comparison and Analysis on Key Points of Overseas Performance Audit

国外绩效审计相关问题的比较与分析

Network Security Audit System Design and Implementation

网络安全审计系统的设计和实现

Study Effect , Private Relationship , Audit Tenure and Audit Quality

学习效应、私人关系、审计任期与审计质量

Probe into the Influence of Computerized Accounting Information System on Audit Work

电算化会计信息系统对审计工作影响的探析

Risk Oriented Internal Audit : Background Analysis and Framework Construction

风险导向内部审计：背景分析与框架建构