审计过程

然后，审计过程就可以查询这个键了。

The audit process can then query this key .

对于黑箱式的审计过程来说，环境审计报告具有重大意义。

As for the black-box-like audit process , the environmental auditing report has great significance .

正确地实施ISCA模型，可实现企业的物流、业务流、资金流、信息流、控制过程和审计过程的整合和集成，使现代信息技术应用于会计管理工作并取得较好的效果。

The proper implementation of ISCA will integrate the material fow , business flow , capital flow , information flow , control and audit within an enterprise . As a result , we can take full advantage of the modern IT in accounting management .

在比价审计过程中找出管理漏洞。

Control Leaks should be found out in the audit course .

论消防部队基本建设跟踪审计过程控制

The Discussion of Constantly Auditing the Capital Construction of Fire Army

在审计过程中实施风险管理是现代审计的特征。

The implementation of audit risk management is of major concern in modern audit .

所有在审计过程中遇到的、与管理层的严重困难或纠纷。

Any serious difficulties or disputes with management encountered during the course of the audit .

会计师事务所对企业的审计过程中会产生必须由其中一方承担的法律责任。

The legal responsibility appears inevitably in the course of auditing executed by public accounting firms .

审计过程管理与控制

Management and control of audit process

审计过程的最后阶段是交付审计报告&即把发现的信息反馈给用户。

The final stage of the audit process is the audit report-the communication of findings to the users .

最后指出了实时会计报告审计过程中可能面临的问题，并针对这些问题提出了相关的建议。

Finally , it discusses some possible problems in the process of audit and puts forward corresponding suggestions .

这个审计过程不会以任何方式干扰正在被审计的机器上执行的操作。

The audit process does not interfere in any way with operations being performed on the machine being audited .

对某些在质量检查与审计过程中发现的缺陷提出的纠正建议。

Some defects , which are found during the quality inspection and audit process , are recommended for correction .

该文提出了林业工程资金的审计过程中存在的一些风险，并指出了其根源所在，这也正是审计行业在以后所需要进行改革的地方。

This paper points out the risks in the process of fund auditing of forestry projects , indicates the causes .

威尔伯称，关于上面提到的运动员的案例，审计过程应该可以发现类似的错误。

Wilbur notes that , as in the case of the athlete , the auditing process should catch these types of errors .

在审计过程中应注意跟踪审计，及时为施工现场提供优质服务。

In audit course , we should pay attention to trail audit , and offer excellent quality service for construction scene in time .

国内则从风险管理一般知识入手，提出在整个审计过程中进行风险控制的思想。

Domestic researches proceed with general knowledge of risk management , put forward that the risk should be controlled in the whole course of auditing .

注册会计师只有在审计过程中真正做到客观独立，才能保证审计信息的可信性，从而树立起职业声誉，体现其社会价值。

Certified accountants should be independent objectively in audit process , which can guarantee the credibility of the audit information and embody its social wealth .

但是目前审计过程中还存在着评价指标不健全、审计结果运用效果差等问题急待解决。

But the auditing process now remains the pressing problems such as the incomplete norm of evaluation and the worse application of the auditing results , etc.

在审计过程中，能否做到合理地确定审计的重要性水平，直接关系到该次审计是否能够得以顺利地实施。

In the course of auditing , whether the importance level can be appropriately identified directly influences whether the auditing work can be smoothly carried out .

文章认为，在建设项目各阶段的跟踪审计过程中，应制定一套行之有效的审计计划，将事前、事中、事后的审查有机地结合起来。

The paper suggests that a set of effective auditing plan should be formulated in the process of follow-up auditing in each stage of construction project .

批准的缺陷补救就是为了纠正质量检查或审计过程中发现的产品缺陷，而批准并形成文件的请求。

The approved defect repair is the documented , authorized request for product correction of a defect found during the quality inspection or the audit process .

本文从行为科学的角度考察了审计过程，认为审计过程本质上是一个评价行为过程。

This paper reviews the process of auditing from the view of behavioral science , and considers that auditing is a process of behavior of evaluation substantially .

审计过程实际上是审计风险的控制过程，也是审计收益、审计风险和审计成本的权衡过程。

The audit process in fact is the course to control audit risk and to balance the income , risk and cost of audit at the same time .

在整个审计过程中，有三个概念至关重要：重要性、审计风险和审计证据。

Through the whole audit procedure , there are three conceptions , which are very important , they are : audit importance , audit risk and auditing accordances .

在审计过程中存在着三个基本的市场主体&审计主体、审计客体、审计委托人，即审计理论中的审计关系人，三者相互都存在着信息不对称现象。

There are three primary subjects called audit entity , audit object and audit client in the process of auditing in which the phenomenon of asymmetric information exists .

在审计过程可能花费500元或600元，但它会帮助找到附近的房子，这是很重要的前做绝缘的空气泄漏。

An audit can cost $ 500 or $ 600 , but it will help locate air leaks around the house , which is important to do before insulating .

如何在审计过程中运用恰当的审计方法发现小金库，如何通过审计工作规范企业的经营行为，是审计工作应认真研究的问题。

How to find out UOE with proper auditing method in auditing and to standardize enterprise 's operation behavior through auditing is a problem to be earnestly studied in auditing .

合理的收益分配不仅有利于遏制审计过程中的机会主义行为、防止人力资本偷懒及非人力资本的滥用，而且有利于审计技术和方法的创新。

A reasonable allocation can not only prevent the shirking of human as well as the abuse of substantial capital , but also promote the originality on auditing technique and methods .

本文阐述了公司治理模式中各因素对审计过程的影响，其中，公司管理层作为公司治理模式确立者对于审计过程具首要影响。

The objective of this paper is to examine the impact of various corporate governance factors , such as the board of directors and the audit committee , on the audit process .