企业审计

加入WTO要按国际惯例改进企业审计

Entering into WTO . Improving Enterprises Audit According to the International Usages

作为我国政治经济制度重要组成部分的审计，也要以WTO规则的相关要求作出及时调整，包括调整财政审计目标、金融审计目标、企业审计目标、社会保障基金审计目标和经济责任审计目标。

Auditing , an important part of China 's political and economic system , has to make adjustment according to the relevant demands of WTO regulations .

国有企业审计现状分析；

The third , Analysis of the audit of national enterprise ;

试论市场经济体制下的企业审计

Views on Enterprise Audit Under the System of Marketing Economy

金融企业审计委员会的职能与动作

The function and operation of audit committee in financial institutions

小规模企业审计报告对内控制度的考虑

Influence of the Inner Control System on the Audit Reports in Small-sized Enterprises

国有企业审计的重新思考

Rethinking of the State Audit for the State-owned Enterprise

试论乡镇企业审计

Primary study on audit of small rural industries

析企业审计准则与审计假设

Analysis of Enterprise Audit Standards and Audit Postulates

国有控股企业审计研究

The Audit Research of State Holding Enterprises

本文共分为七个部分：一、导论；二、国有企业审计沿革及风险概述；

The second , Summarize of the audit of national enterprise and the audit risk ;

为进一步加强和改进企业审计积累了经验。

Through this exploration , audit institutions have accumulated experiences for further strengthening and improving enterprise audit .

中央企业审计招标和审计师轮换研究&基于一项调查问卷的分析

The Research on the Audit Bid and Audit Rotation of Central Enterprises & Based on the analysis of the questionnaire

担保链中企业审计报告&持续经营审计状况及一种新的审计意见变通行为

Audit Reports of the Listed Companies in the Surety Chains & A New Approach to Alter the Opinion of Audit Reports

注册会计师的作用是在企业审计中增加信息的可靠性，从而降低投资者等信息使用者进行相关决策的风险。

The role of CPAs is to increase the reliability of the information , thereby reducing the information users ' relevant decision-making risks .

管理审计是企业审计的高级形式，具有独特的内在功能，是现代企业管理的必然要求。

Auditing management is the higher form in enterprise auditing . It has unique inner function and is the inevitable requirement of modern enterprise management .

本文试图从创业板上市企业审计的主体、客体及其环境三个方面来研究控制风险的对策。

This article attempts to audit listed companies from the GEM subject , object and its environment to study three aspects of risk control measures .

公司监事审计在西方一些发达国家的企业审计制度中占有重要地位，在对经营者的约束机制中起着重要作用。

Supervisory audit system is of great importance in the enterprise auditing system in west developed countries , and has a roll to restriction mechanics of manager .

而创业板上市企业审计则是规范创业板上市企业健康发展的工具，是帮助创业板上市企业持续经营的有利保障。

The audit of listed companies on GEM GEM is a standardized tool for the healthy development of enterprises is to help GEM favorable business continuity protection .

在科技改变企业审计方式之际，跻身于全球最大毕业生雇主之列的“四大”专业服务公司正在彻底反思各自的招聘实践。

The Big Four professional services firms - among the largest employers of graduates globally - are drastically rethinking their hiring practices as technology transforms the way companies are audited .

将该系统用于企业审计系统，可极大地提高审计工作效率，高效遏制网络中的违规操作，也将为企业带来效率的提升和利润的增长。

The system for enterprise audit system can greatly improve the efficiency of audit work , efficient containment of illegal operations in the network , and the system will also bring improved efficiency and profit growth .

该模式是在完善的企业审计委员会的基础上，通过审计委员会对风险的识别、评估、应对和监督，实现对企业的风险管理。

The model is built up on the basis of the perfect audit committee . Through the identification , assessment , treatment and monitoring to the risk , the audit committee achieve the management to the risk .

科学的管理和有效的监督是经济建设的重要保证，加强我国创业板上市企业审计，科学控制创业板上市企业审计风险，联合各方力量，规范创业板上市企业的经营管理意义深远。

Scientific management and effective supervision is an important guarantee for economic development , enhance our audit of the GEM listed enterprises , scientific control of audit risk GEM listed companies , joined forces , standard GEM far-reaching enterprise management .

ERP环境下石油销售企业内部审计体制建设

Construction of Internal Auditing System in Oil Marketing Enterprise under ERP Situation

本文主要论述了ERP实施后对企业内部审计工作带来的影响及企业的对策。

This article focuses on the influence and countermeasures for internal audition after the application of ERP .

文章从加入WTO的中国国情出发，提出了加强企业内部审计的建议。

Starting from the national conditions of China after entering the WTO , this paper puts forward the suggestion of strengthening the inside audit of enterprises .

中国大陆方面一直禁止PCAOB赴香港调查内地经营企业的审计事务。

Mainland authorities have blocked the PCAOB from coming to Hong Kong to inspect audits of companies with mainland operations .

上周，美国证交会（sec）启动了对各大审计公司中国附属机构的诉讼程序，这些机构拒绝交出那些涉嫌欺诈而遭调查的中国企业的审计工作底稿。

Last week , the US Securities and Exchange Commission began proceedings against Chinese affiliates of the big auditing firms for refusing to produce audit papers on Chinese companies under investigation for suspected fraud .

浅谈风险评估与现代企业内部审计

Discussion on the risk assess and internal audit in modern enterprises

企业内部审计现状及其发展对策

Present Situation of and Developing Countermeasures for Enterprise 's Internal Audit