审计行为

这个功能是对当前审计行为的增强。

This feature is an enhancement of existing audit behavior .

有限理性、审计行为与审计文化建设

Bounded Rationality , Audit Behavior and Audit Culture Construction

重大自然灾害后的政府审计行为研究

A Study on the Government Audit Action after Fateful Natural Disasters

审计行为科学是一个新的急需研究的课题。

Auditing behavior science is a new question for discussion .

审计行为及其法律责任的博弈分析

A Game Analysis of Auditing Behavior and Its Legal Responsibility

论审计行为科学的研究

A Discussion on the Study of Auditing Behavior Science

审计行为及其经济分析研究

Study on Auditor 's Behavior & Its Economic Analysis

审计行为：模式、规范与管理

Audit Behavior Mode , Regulation and Management

这两个方面的博弈使得审计行为异化最终发生。

The games of the two sides lead to alienation of auditing behavior at last .

注册会计师审计行为的成本效益分析

Cost-benefit Analysis of CPA Auditing Behavior

审计行为科学化的途径

Scientific Ways of Audit Behavior

在本文最后进行了简短的小结，并且有针对性地对基于三个经济学假设的审计行为规范提出了三项政策建议。

On the final part , we make a brief summary and accordingly put up with three policy suggestions .

审计行为异化不仅有审计行业自身的原因，还有更深刻的制度基础。

This alienation results not only from the trade of auditing itself , but also from the institutional background .

在对审计行为目标函数变量进行全面分析的基础上导出审计行为模式。

Based on study of the factors of auditing behavior objectives function , the article established its auditing behavior model .

可以说，如今独立审计行为主体所处的经济环境、所面临的利益冲突较之以前不可同日而语。

That is to say , nowadays the auditing environments and interest conflict of individuals of the have hardly been the same as those before .

但是，由于审计行为主体的权力有限，对审查出的问题执法力度不够，出现如问题麻痹症、屡审屡犯的社会现象。

However , due to the limited power of the auditor and the inadequate of the law , such phenomena as " paralysis ", " ignorance " etc appear .

合理、高效的独立审计行为成为维护广大中小投资者利益的重要措施，为社会稀缺资源实现有效配置提供了重要的制度保证。

The rational and efficient public auditing behaviors become the most important method to protect the interests of the medium-small investors and the institutional guarantee for the efficient allocation of resources .

介绍了论文研究的背景、理论意义和现实意义，并在综述国内外审计行为研究现状的基础上，提出了论文研究的方法、研究的主要命题以及框架结构。

The background and importance of the research on auditor 's behavior , review of the research on auditor 's behavior home and abroad , the method , main focus and structure of the article .

该系统的应用不仅规范了预算执行审计行为，实现了预算执行的精细化审计，提高了审计部门预算执行审计的工作效率。

Application of the system not only regulate the conduct of the audit budget implementation , to achieve the refinement of budget implementation audit of the financial sector to improve the efficiency of budget execution audit .

通过以上的规范与实证研究，我们发现，注册会计师是趋利避害的经济人，规避风险，追求利益，审计行为是一种经济行为。

Through the above norms and empirical studies , we found that the CPA is to seek advantages and avoid disadvantages to the economy , avoid risks , and pursue interests , audit is an economic act .

依据论文研究，针对如何规范注册会计师审计行为、提高审计信息含量与有用性、以及修订审计准则提出了具体建议。

According to the study of the thesis , some concrete suggestions on how to standardize certified accountants ' auditing behavior improve the auditing information content and its usefulness , and some advices on revising the auditing criterion are put forward .

造成证券市场中会计信息失真的主要原因有两个，一是上市公司会计行为的失当和注册会计师审计行为的失当；二是资本市场发行制度、监管体制和产权制度的不完善。

There are two main sources that cause distortion of accounting information in securities market , the first is inappropriate accounting actions of listed companies and inappropriate auditing actions of CPA , the second is incomplete systems of issuing , governing and property rights in capital market .

商学院是否应该作为先行者，培训审计CSR行为的管理者？

Should business schools pioneer and train managers in the conduct of CSR audits ? 10 .

注册会计师审计定价行为研究

A Research on the Pricing Behavior of Audit Service Abstract

在不讲信誉的市场环境中，容易发生审计合谋行为；

In a market without credit , more audit collusion will happen ;

对审计机构行为的经济学思考

The Conduct of Accounting Firms from Economics View

审计折价行为对利益相关者的影响及其治理机制

On Audition of Discounting Behavior 's Effect upon Stakeholders and its Mechanism of Governance

审计人员行为的经济学假设分析

Economic Hypothetical Analysis of the Behavior of Auditor

本文立足于供需角度，分析了审计合谋行为形成及其特点。

Based on supply and demand Mechanism , this paper analyses auditing collusion 's reasons and characteristics .

审计定价行为一方面体现着注册会计师预期在审计过程中投入的人力资源水平；

This paper explored an audit pricing model based on the impact of human resource and risk premium .