审计标准

高校绩效审计标准研究

Research of University Performance Auditing Standards

它应该确定审计标准，对审计员发放执照，并有权惩罚违规者。

It should set auditing standards , license auditors , and have power to punish transgressors .

2003年国际内部审计师协会（IIA）对内部审计标准进行了修订，新的定义以风险为基础，对内部审计的对象、目标、职能等进行了重新定位，推动风险导向内部审计的进一步发展。

IIA revised the internal audit standards in 2003 , the new risk-based definition re-position the objects , objectives , functions of the internal audit , which promoting the further development of risk-oriented internal audit .

效益审计标准的选择和确定&以某单位国家建设项目设备效益审计为案例研究卓越绩效模式理论与实践之探讨

The Deciding on Criteria for Performance Auditing Studying and Practicing of Criteria for Performance Excellence

欧洲联盟生态管理和审计标准

European Union eco-management and audit standard

审计标准不规范；

No norm of audit standard ;

我国政府环境管理绩效审计标准与依据探究

Exploratory Research on the Public Performance Audit Standard and Audit Basis of China 's Environment Administration

审计标准与审计责任

Auditing Standard and Auditing Responsibility

一般公认的政府审计标准

Generally accepted government auditing standard

我们也发现更大的审计员亡失市场份额随即对新的审计标准的采用。

We also find that larger auditors lose market share subsequent to the adoption of the new auditing standards .

强化具体落实策略，建立同比、环比等各项审计标准。与校内外监督机制。

Strengthen specific implementation strategy , build up , ring the auditing standards , and the school inside and outside supervision mechanism .

审计标准是为审计宗旨和内容服务的，因而要以审计目标和内容为依据来制订。

The standards of audit serve for the audit aims and contents , so its establishment should be based on such aims and contents .

最后，还提出了安全审计标准和审计报告的基本格式以供网络安全人员参考。

Eventually , it put forward a security audit standard and a basic format of security audit report providing a reference for the network security personnel .

希望藉由对国有企业管理绩效审计标准设计的研究，能为管理审计标准的建立做出自己的一份贡献。

This paper will make its own contribution to establish management audit standards through studying the design on the performance audits ' standards of state-owned enterprises management .

沟通会的关注点是风险结构，包括审计标准、风险类别和一个持续的讨论参考框架。

The focal point of the workshops is the Risk Framework , which provides auditing standards , risk categories and a consistent frame of reference for the discussion .

本文认为，国有企业管理绩效审计标准应该包含三个层次，分别是：战略管理、管理部门和管理人员素质。

This paper argues that management performance audit ' standards of state-owned enterprise should include three levels , namely : strategic management , management departments and quality of management personnel .

首先，分析了战略绩效审计标准产生的动因；其次，分析了风险环境引起的战略绩效审计标准的变化，并论述在不确定性的风险影响下企业战略绩效审计标准的选择。

First , the analysis of the standard have the motivation ; Second , the analysis of the risk of environmental changes caused by the standard , and discusses the risks of uncertainty under the influence of corporate strategy performance audit standard choice .

阐述审计标准化的概念、意义及审计标准体系的基本内容，从法律责任角度说明审计标准和严格执行审计标准能分辨审计中的法律责任以及提高审计质量。

The concept , meaning and elementary content of auditing standard system were elaborated . From the view of legal responsibility that auditing standard and it 's implemention was explained so as to distinguish the legal responsibility in auditing and promote the auditing quality .

公共机构绩效审计评价标准研究

The Research on the Standard of Performance Auditing of Public Institution

再次，设立审计鉴定标准；

Again , establish the audit appraisal to settle the standard .

在标准3中已附录了一个基本的审计培训标准。

A basic audit training standard is annexed to standard No3 .

很多因素影响审计收费标准的确立。

Many factors influence the setting-up of audit fees standard .

第六，分析了廉政审计依据标准。

Then , analyze the basis standard for integrity audit .

所以每一个审计质量标准都应该对应着一个最低的审计收费标准。

So each audit quality standard is correlative to a lowest audit charges standard .

审计报告标准改变的经济后果&来自资本市场的经验证据

Economic Consequence of the Revision on Audit Report Standard : Empirical Evidence from Capital Market

论审计判断标准

On the Judgment Standard of Auditing

目前如何构建和应用比较完善的绩效审计评价标准至今未有定论。

The question of how to build the evaluation criteria and application system is still not answered .

要想调和这种矛盾，就必须确定一个合理的审计定价标准。

To reconcile this contradiction , we must find out a reasonable standard of the audit pricing .

提出了网络设备制造商联合开发网络设备上的数据审计协议标准的倡议。

At last , we propose a motion for developing audit standard on networking device by all manufacturers .

国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。

International Standards for the Professional Practice of Internal Auditing ( ISPPIA ) and CIAS are published in different environments .