审计目标

因为系统论指出，系统必须有明确的目标或特定功能，因此，笔者引入了第三个维度&审计目标维度。

Because the system theory point out that the system must have clear objectives or a specific function , therefore , the author introduces a third dimension-the dimension of audit objectives .

通过因素碎石图发现环境审计目标的影响因素有4个维度：环境审计、会计准则维度，环境审计方法维度，环境审计外部需求维度以及审计人员能力维度。

Thirdly , the author finds four dimensions on environmental factors that affect environmental audit objectives : environmental auditing 、 accounting standards dimension , the dimension of environmental auditing methods , the external demand of environmental audit , as well as auditors ' ability dimension .

内部控制理论与审计目标的确定

The Theory of Internal Control and Establishment of the Audit Goal

投资效益审计目标及内容研究

A Discussion on the Auditing Goal and Contents of the Investment Benefits

注册会计师环境审计目标及其实现方式研究

The Research of Certified Public Accountants Environmental Auditing Object and Achieved Mode

论审计目标的系统设计及应用

Initial Exploration on System Design and Application of Auditing Purposes

国家审计目标及实现机制研究

Research on National Audit Objective and Its Realization Mechanism

相应地，内部审计目标也开始面向风险管理。

Accordingly , internal audit target also began to turn into risk management .

独立审计目标受所处环境的制约。

Independent audit objective is constrained by the environment .

第三，阐明廉政审计目标。

Thirdly , clarify the object of integrity audit .

防火墙审计目标的分析与实现

Analysis and realization of the audit of firewall

政府行为方式与审计目标的调整

The Adjustment of Government Behavior and Auditing Target

县（市）级政府绩效审计目标的特点分析

Analyzing Characteristic of County Government Performance Audit Objective

论审计目标与审计假设之关联

Relation Between Auditing Objectives and Auditing Assumptions

审计目标嬗变与舞弊审计技术策略

The Change of the Audit 's Target and the Technical Tactics of Fraudulent Practices Auditing

符合性测试的具体审计目标

Specific audit objective of compliance test

中国在树立审计目标的全球基准方面可以发挥一定的作用。

The country has a role to play in shaping global benchmarks on the objectives of auditing .

审计目标导向存在着广泛的实践基础与可靠的科学依据。

In the " Auditing Objective Orientation ", there is an extensive practical foundation and reliable scientific basis .

审计目标是人们在审计实践活动中所期望达到的境地或最终结果。

Auditing purposes refer to a kind of final result that people hope to get in the practice of auditing .

审计目标是评价政府部门公共管理活动的经济性、效率性和效果性，为改善公共管理效果提供意见和建议；

The audit goals are to evaluate economy , efficiency and effectiveness of government administration activities and provide proposals for improvement ;

从审计目标看，应侧重合规性、资金使用的三性、企事业单位环境控制和治理情况等的审计。

Considering the audit objective , the content of environmental audit should include the regularity , the three part of the funds application .

本文首先以独立审计目标基本理论作为建立独立审计质量衡量标准体系的理论基础，在审计目标理论这一构建基础上，建立一个互动的基础理论支撑体系。

The author first refer to auditing objects theory as our theory foundation of the building-up of the appraising standard system of auditing quality .

根据审计目标以及所采用的审计方法，商业银行审计模式经历了账项基础审计、制度基础审计、风险导向审计三个发展阶段。

There are three main periods in the development of commercial bank audit : the Transation-based auditing , the System-based auditing and the Risk-based auditing .

外部环境的变化直接影响审计目标的内容，内部条件的变化直接影响审计目标的实现。

Change in the external environment affects the audit objective contents , while change in the internal environment affects the realization of the audit objective .

这三个层次在审计目标、审计主体、审计范围和审计报告等方面都存在着区别。

The author compares the three levels of business fraud auditing , & auditors , audit scopes and audit reports according to their audit objectives .

审计目标是审计活动所要达到的目的，在审计理论和审计实践中具有重要作用。

The audit target is the purpose that audit want to attain , it plays a vary important role in the audit theories and the audit practice .

这一部分首先简要回顾民间审计目标的历史演进，阐明审计人员应该合理承担披露舞弊的审计责任，接着又讨论了我国独立审计准则对审计人员揭露舞弊的要求。

The paper briefly reviews the history of auditing object . After that the paper draws a conclusion that auditors should take on the responsibility of discovering fraud .

内部控制是影响审计目标确定的重要因素之一，内部控制理论的发展推动了审计目标的发展与创新。

Internal control is one of the most important factors that influence the establishment of audit goal ; the theory of it has been promoting the development and reformation of audit goal .

设定高层次的双重审计目标、推行定期轮换制和开展风险基础审计是提高我国注册会计师舞弊审计水平的重要措施。

In order to improve the Chinese CPA 's level of auditing for fraud , it is essential to set double auditing objective , to enforce reasonable appointment and to implement risk-oriented auditing .

廉政审计目标就是改进特种审计制度，并具体阐述了廉政审计的目标、内容和方法，比较了两者之间差异。

The objective of " The incorrupt Auditing " is to improve " Special Auditing system " . The paper illustrates the objective , contents , methods and differences of the two system .