审计客体

首先，从审计主体与审计客体两个角度对国内外相关文献进行了回顾，对前人的研究做了自己的分析与总结。

Firstly , this dissertation made analysis and summary based on the former study through reviewing of the literature from the perspectives of audit subject and audit object .

可见，审计主体是审计机关及审计人员：审计客体是政府部门公共管理活动；

That is to say , auditing agencies and auditors are subjects ; government administration activities are audit object ;

在审计客体层次方面，客户的诚信度与正直性、风险和内部控制制度都是影响审计质量的因素；

As for clients , the influence factors are their integrity , risk and inner control management .

审计客体包括经济责任人和经济组织，实践中要注意从经济组织和经济责任人两方面收集证据；

The object to audit covers both the person and organization who shall take the financial responsibility , so it is important in practice to collect necessary evidences from both .

审计的客体是财政、财务收支。

An audit is conducted by investigating revenues and expenditures .

审计价值主客体的产生是审计价值论的前提。

The production of subject and object is on the premise of the audit value .

针对以上实证分析的结果，从审计市场、客体、主体三个方面讨论了该结果产生的原因，从理论上对实证分析的结果加以论证。

Aim at this conclusion , we discuss the reason from three aspect : audit market , audit object , auditor firms , and analyze from the theoretic .

第二部分从审计主体、审计客体、审计环境三个方面深入剖析了导致我国审计质量低下的主要原因。

Part 2 . This part introduces the three main reasons for the low audit quality .

主要从社会环境方面、审计主体和审计客体等三个方面来探讨我国审计失败的成因。

Within these reasons , three factors including social environment , auditing subject and auditing object are involved .

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

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 .

论文分别以会计师事务所规模和公司治理结构作为衡量审计主体与审计客体的替代变量，研究审计主体、审计客体如何影响审计质量。

Paper uses the size of accounting firms and corporate governance structure as alternative variables of auditing subject and auditing object to study how the audit subject and object can affect auditing quality .

对其形成原因做了详细的探讨，其形成原因有审计主体自身的原因、审计客体方面的原因、审计客体内外部环境方面的原因等；

The reasons that the audit risk emerged are analyzed concerning CPAs and the public accounting firms , the subjects audited , the internal and external environments of the subjects , and so on .

与其他审计类型相比，经济责任审计在审计客体、审计内容、审计程序和审计报告上有比较明显的特征。

Compared with other types of audit , the accountability audit has some characteristics distinct from them in object , audit coverage , procedure and reporting .

审计风险的成因主要来自审计主体、审计客体以及审计报告的使用者。

JILIN COMMERCE COLLEGE Auditing risk mainly comes from auditing entity , auditing object and users of auditing report .

结合国内外的研究发现，审计意见的影响因素主要包括的是审计客体方面、审计主体方面和审计市场方面的因素。

To combine the study we found that the factors of audit opinion mainly include audit subject , audit object and audit markets .

在这个过程中，审计信息质量特征主要受到审计主体、审计客体、审计行为三个因素的制约；再次，基于企业利益相关者理论构建了审计信息质量特征体系。

In this process , the quality characteristics of audit information are subject to the effect of audit subject , audit object , and auditing behavior . Thirdly , the system of audit information qualitative characteristics is contributed based on stakeholder theory .

本文首先将审计质量的影响因素归纳为审计主体层次、审计客体层次、市场层次三方面。

Firstly , we analyze the influence factors of audit quality from three aspects , auditors , clients and auditing market .

首先，采用规范研究的方法讨论了审计质量的制约因素，即：审计主体、审计客体与审计环境。

First , standard research method is used to discuss the auditing quality constraints , namely : auditing subject , auditing object and auditing environment .

经济责任审计作为一项专门性审计，无论在审计主体、客体的确定，还是在审计方法、审计评价、审计风险成因等方面都具有特殊性；

As a professional one , audit of economic responsibility is different in not only the identification of audit subject and object but also in auditing methods , auditing evolution and the causes for auditing risks .

在审计过程中存在着三个基本的市场主体&审计主体、审计客体、审计委托人，即审计理论中的审计关系人，三者相互都存在着信息不对称现象。

There are three primary subjects called audit entity , audit object and audit client in the process of auditing in which the phenomenon of asymmetric information exists .

审计理论研究要为中国经济建设服务，要和建立有中国特色的社会主义很好地结合起来，密切联系不断变化的审计客体。

S : Study of audit theory should serve economical construction of China , should well combine with establishing socialism in Chinese way , connect closely with audit objects changing constantly .