审计范围

添加了将审计范围限定为内容和帐户审计的功能。

Added ability to restrict audit scope for Content and Account audits .

该审查已作为一项涉及以下审计范围的跨专业工程设计审查实施。

The review has been conducted as a multi-discipline engineering and design review of the following audit scope .

内部审计范围涵盖了企业生产经营的方方面面。

The internal audit covers all aspects of production and operation of enterprises .

与审计范围受限有关的若干问题

Some Issues on Limitation on the Scope of Audit

审计范围可能受到风险管理过程结果的影响。

The audit universe can be influenced by the results of the risk management process .

通过分析，得出第1个因子对政府审计范围的适当性影响显著。

Through analysis , the first principal components impact the scope of the audit of government significantly .

随着内部审计范围的不断扩大和延伸，内部审计的风险也在不断增加。

Along with constantly extend and stretch of internal auditing scope , the risk of internal auditing also in escalation .

企业并购审计范围包括宏观环境审计、法律审计、产品审计、管理审计等七个方面。

Merger audit includes 7 aspects of audit work such as macro environment audit , law audit , products audit and management audit .

在更新审计范围与计划的内容时，应该反映管理层的方针、目标、工作重心出现的变化。

Changes in management direction , objectives , emphasis , and focus should be reflected in updates to the audit universe and related audit plan .

建议至少每年对审计范围进行一次评估，以反映机构的最新战略和方针。

It is advisable to assess the audit universe on at least an annual basis to reflect the most current strategies and direction of the organization .

确定重要性水平的目的在于估计财务报表的可容忍误差、确定审计范围、评价已知误差和可能误差对财务报表的影响。

The aim to define importance is to assess proper deviation in financial reports , to define audit range and to assess the influence of expected deviation and possible deviation on financial reports .

违反企业会计准则、审计范围受限、无法继续经营和多重保留的非标准无保留意见在事件日与观察期间中并无显著的负信息含量；

When qualified audit opinions are specified regarding non-consistent with accounting standards , going concern , limitation in audit scope , and multiple qualified audit opinions , no significant negative stock returns are observed on the event date .

通过对5个阶段的环境分析，总结出影响政府审计范围的多个因素，再参考相关文献，提取出11个影响政府审计范围的因素。

Through environmental analysis of the five stages , summed up a number of factors which influence government audit , and then refer to the relevant literature , extracted 11 factors that affect the scope of government audit .

随着社保审计范围不断扩大，需要处理的业务数据呈现多源化、异构化、海量化等特点，因此如何实现异构分布式数据源信息共享成为当前亟待解决的问题。

With the growing range of the Audit of Social Security , the business information needs to be processed has some properties , such as multisource , heterogeneity and magnitude , so how to share information among the heterogeneous distributed data sources has become a burning issue .

识别与审计业务范围相关的一般舞弊类型。

B.Identify common types of fraud associated with the engagement area .

浅议超越经营范围试析经营审计的范围

An Analysis of the Range of Auditing Business Operations

然后对社会责任审计的范围进行了研究；

Then it probes into society responsibility audit conception and the research rang .

政府审计的范围非常丰富，涵盖政府机关、社会团体、教育、医疗、科研等多个方面。

The scope of government audit ranges from government agencies , community groups , education , health care , to scientific research , and among others .

由此部分的介绍可以知道，随着企业的战略发展，企业内部审计的范围和作用在不断扩大和延伸。

From the brief introduction of this part , we can know that scope and function of enterprise internal audit is continuous expansion and extension with the strategic development of company .

尤其是随着审计工作范围的扩大，审计中的各个要素及审计的标准和准则也随之发生变化，审计的风险也越来越大，因而注册会计师必须密切关注会计信息系统审计的风险及控制方法。

Especially , with the expanding of the accounting working , the factors in the auditing process and the standards , rules of audit are all changed , and the risk increased .

作为增加企业价值的一种活动方式，内部审计业务范围在不断拓展，比如财务审计、业绩审计、评估服务及新进员工培训等。

As a business value-added activity , the extent of internal auditing is constantly expanding , in such ways as financial audit , performance audit , assessment services , and new staff training and so on .

基于对内部控制鉴证的预期使用者和注册会计师的胜任能力的分析重新定位了内部控制审计的范围为财务报告内部控制审计。

Based on the analysis of expected users of the audit of internal control and the competence of the CPA repositions the scope of the audit of internal control as the audit of internal control over financial reporting .

随着信息化的迅猛发展，审计业务范围不断扩大，审计软件信息技术的应用，计算机形式的审计也离我们越来越近，逐步成为今后审计的主流。

Along with the rapid development of informatization , the expanding of audit scope of business , the application of information technology on software audit , computer form of audit also from us , gradually become closer in the mainstream of audit .

可见，现代风险导向审计在世界范围内的实施已是不可逆转的趋势。

It is obvious that modern risk-oriented audit approach being used worldwide is an unchangeable trend .

首先，成立了内部客户知识调查小组，主要通过访谈的形式进行现状调查，列出客户知识审计的工作范围；

First , a survey team is founded to do the survey , mainly by interviewing , to determine the coverage of customer knowledge audit ;

选取司法机关每年处理的职务犯罪人数作为因变量，选取政府审计的审计范围，执行力度，和信息传递水平作为自变量。

I select the number of crimes committed which the judiciary processed each year as dependent variable , and the scope of government audit , enforcement level , and information transmission level as independent variables .

随着《萨班斯&奥克斯利法案》（SOX）在全球影响的扩展，内部审计发挥作用的范围及其所扮演的角色都在不断扩大，而组织机构对于内部审计职能的期望也在不断增加。

With the expansion of implications of SOX in the global , the role of internal audit is constantly expanded , and the expectation of organizations for the internal audit function has also increased .

您能够对审计的目标和范围有个清晰的认识？

You were able to obtain a clear understanding of the audit objectives and the scope ?

凡是有国有资产的合资、合作企业及其分支机构，均属审计机关的审计范围。

Any equity and contractual joint ventures and their branches that have State-owned assets shall be subject to examination by auditing offices .

各地通过土地买卖获取的收入，并不在中央政府会例行审计的财政预算范围内。

When the city flips the land , the revenue isn 't part of regular budgets that can be audited by beijing .