审计对象

固定资产投资项目绩效审计对象和内容的再认识

A Re-definition of the Object and Content of Fixed-assets Investment Performance Audit

浅析煤炭企业内部审计对象及发展趋势

Analysis on internal audit objects and their development trends in coal enterprises

固定资产投资审计对象主要是财政预算中安排的建设资金在建设工程中的管理、使用、效益和与财政资金有关的工程建设项目。

Capital asserts investment audit focuses on the funds management of the construction projects .

首先，要依据具体审计对象明确适用的法律依据；

Firstly , it should apply the suitable law and rules according to particular audit objects ;

在经济环境和审计对象日趋复杂化的发展中，现有的审计技术的提升和完善是至关重要的。

To improve and perfect audit technique is very important when economic environment and auditing object becoming more and more complex .

其次，分别提出了审计对象专营、审计师行业审计专长以及会计师事务所行业专业化经营的衡量方法及标准；

Secondly , this paper proposes the method and criterion about the judgment of audit target specialization , auditor 's industry expertise and accounting firms ' industry specialization respectively .

会计电算化乃至网络财务及电子商务对审计对象、审计线索、审计内容、审计技术、审计环境和内部控制都产生了重要的影响。

Accountants computer calculation , network financial affairs and electronic business have significant impact on auditing target , auditing clue , auditing contents , auditing technology , auditing environment and internal control .

本章是对第二章提出的风险导向内部审计对象研究的细化。主要论述内部审计与公司治理之间的关系，阐述了传统内部审计对公司治理的报告关系的演进。

Chapter Three Risk-oriented Internal Audit and Corporate Governance This chapter examines the relationship between internal audit and corporate governance and describes the evolution of the traditional internal audit reporting relationships to corporate governance .

本文从我国党政机关的组织机构入手，探讨在界定被审计对象经济责任时的难点，以期为正确评价被审计对象的经济责任提供分析问题的新视角，并给出了若干解决问题的技巧。

This paper first explores the difficulties in auditing the economic responsibility of the Party and Government leaders in the terms of office from the organization viewpoint , and then offers some views to analyze the problem and finally puts forward some practical solutions .

应重新审视和重视审计服务对象。

We should rethink about the subjects of audit service .

在不朽内存中创建审计线程对象，在堆中运行。

Create the auditing thread object in immortal , running in the heap .

安全审计信息对象的来源（包括主机、网络和其它设备）；

Origin of target in audit information ( including host computer , network and other equipment );

新华社说，最新一轮审计的对象包括17家国有企业，三峡集团是其中之一，但新华社未提供进一步的详情。

China Three Gorges was one of 17 state-run enterprises covered in the latest audit , Xinhua said without providing further detail .

随着市场经济环境的变化，内部审计的对象不仅限于财务审计，而是向更多的管理领域发展。

With the change of market economic environment , the object of internal audit is not only limited to financial audit , but also extends to management .

由于内部审计服务对象和业务范围的内向性，内部审计机构和内部审计人员的审计风险意识相当淡薄。

The idea of internal audit section and staff has little conception of audit risk as a result of the internal audit 's internal-oriented object and operation range .

文章就当前建设项目审计的对象、重点、方法进行了论述，提出树立现代审计理念的观点。

The article discourses on the objects , focal points and methods of the present audit of the construction project to come up with the idea of building modern auditing notion .

以行政行为为横轴，政府职能部门为纵轴，建立二维绩效审计具体对象分析表。

It builds the two-dimensional analysis of the performance audit of a specific object table which administrative action to be the horizontal axis and the government agencies to be the vertical axis .

准确定位政府绩效审计具体对象后，通过分析影响具体行政目标的因素，得到具体的审计目标，形成政府绩效审计目标体系。

After accurately positioning the government performance object , by the analysis the influence element of administrative objective ; then , getting the concrete target and forming the government performance audit objective system .

要求审计的任何对象只需要增加4个字段，每个字段存储一种审计信息。

Any object that requires auditing needs just four additional fields , one for each piece of auditing information .

高校内部经济责任审计具有审计对象双重性、审计内容广泛性、审计结果作用多元性、审计高风险性等特征。

The economic liability audit inside universities and colleges is characteristic of object duality , content extensiveness , result multivariance and riskiness .

生硬的方式：在需要修改审计信息的对象的任何地方，都确保用正确的值填充审计信息。

Brute force : You can simply make sure that audit information is populated with the correct values anywhere an object requiring audit information is modified .

作为信息系统审计的审计对象不再局限于财务会计审计或管理效益审计等，而是扩大到网络化的经济活动和管理信息系统。

The auditing target of information system audit does not only include financial accountant audit and management efficiency audit , and it has extended to network economic activities and management information system .

本文围绕经济效益这一工作重心，着重探讨了审计职能、对象、方法、作用、假定和审计科学研究对象等六个方面的审计理论问题，旨在探索和研究适合我国国情的审计理论。

E. , its function , purpose , approach , role presumption and research subjects . The aim of this paper is to research into the audit theory suited to the condition of our country .

经过前人近80年的实践研究，管理审计在审计对象、审计方式等等方面都取得了一定的成果，它大大的扩展了审计的业务范围。

Through the nearly 80 years ' previous research and practice , management audit has achieved certain results in the audit object and audit approach etc , and it has greatly expanded the business scope of the 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。

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 .

因此，针对政府审计制度服务对象而言，基于功能优化下的政府审计制度的改进主要从民意表达制度的改进入手解决。

Therefore , in view of the role of government auditing system service objects , based on the optimization of the functions , the improving of government auditing system is primarily from a settlement of an improved system for the expression of public opinion .

Oracle允许审计跟踪用户和对象。

Oracle allows you to audit trail users and objects .

本文以ZZ大学内部审计风险为研究对象，首先，作为理论借鉴，介绍了内部审计的定义及其产生和发展的一般理论，阐述了审计风险的含义、特征、内容和分类。

Firstly , as a reference , it introduces the definition of internal audit and the general theories of its origin and development , discusses the meaning , features , contents and categories of audit risks .

二是以JX省审计系统为研究对象，通过JX省某审计案例将绩效考核与实际工作相结合，并运用多目标决策数学模型得出人力资源优化结果，用以指导实践工作。

Second , By study on JX audit system and combine a provincial audit cases of JX with practical work , using Mathematical model of multi-objective decision to produce results to guide the empirical study .

一些不合作企业成了审计和调查的对象，而且往往被处以巨额罚款。

Uncooperative companies have found themselves subject to audits and investigations , and often big fines .