联合审计

法国早就拥有一个联合审计体制。

France has long had a joint audit system .

本文在对舞弊的动机、成因、手段分析的基础上，提出当前遏制财务舞弊应实行特种审计制度和联合审计制度。

Based on the analysis of the motivation , cause , tricks of financial fraud , this article points out the special audit system and joint audit system to control the financial fraud .

包括丹麦在内的一些欧盟国家一直强烈反对联合审计，它们早已放弃了这一做法。

Some EU states , including Denmark , had strongly opposed joint audits after abandoning them in the past .

批评人士声称，联合审计只会推高成本或导致审计机构相互推卸责任。

Critics who claim that joint audits merely push up cost or allow each auditor to shift responsibility should be dismissed .

对特种审计制度、联合审计制度的组织形式、工作范围、工作方式、舞弊审计技术运用等方面作了探讨。

This article further studys the organizational form , the scope and the way of work , the aggregation of audit resources and the technics of financial fraud .

研究显示，联合审计的成本平均高出约10%，对于质量更高的审计服务而言，这无疑是一个合理价格。

Studies have shown that , on average , costs of joint audits go up by about 10 per cent surely an acceptable price for a higher quality service .

改革内容包括，禁止审计机构为一家公司工作超过9年，以及对某些客户必须进行联合审计。这些措施能够在一定程度上产生相互制衡的效果。

Measures such as imposing a nine-year limit on auditors to a single company , and requiring joint audits for certain clients go some way to creating checks and balances .

尽管强制性“联合审计”不再纳入改革计划，但这些提案将鼓励企业使用两家审计机构，如果审计机构自愿选择联合审计，那么它们可以每9年再轮换一次。

And although mandatory " joint audit " is no longer included , the proposals would encourage companies to use two auditors by allowing them to rotate every nine years if they opted for a joint audit voluntarily .

牵头审计的会计师事务所，在审计情况说明中，还应当列明参与企业集团联合审计的其他会计师事务所及其出具的审计报告类型。

The leading accounting firm shall also , in the explanation of the audit , list the other accounting firms participating in the joint audit of the Group Corporation and the types of audit report issued by them .

联合国审计委员会-纽约，美国

United Nations Board of Auditors - New York , USA

联合国审计委员会及联合国、各专门机构和国际原子能机构外聘审计团秘书处

Secretariat of the United Nations Board of Auditors and Panel of External Auditors of the United Nations , the Specialized Agencies and the International Atomic Energy Agency

联合国外聘审计委员会

United Nations Board of External Auditors

如果能将不同类型的日志联合进行安全审计，并具有较高的灵活性，将会极大的提高系统的安全。

If several kinds of log informations is audited jointly , and the analysis system with high flexibility will improve system security greatly .

提高电能使用效率的可中断电价与峰谷分时电价的联合优化设计审计判断中的时近效应和肯定性倾向&基于持续经营能力判断的实验研究

The Optimal Design of Integrating Interruptible Price With Peak-Valley Time-of-Use Power Price Based on Improving Electricity Efficiency Recency and confirmatory effect in audit judgment & An experimental study on a going-concern task