Based upon analysis of the present audit situations of capital construction project questions deserving attention by auditors are proposed in order to increase audit quality and strengthen investment management to improve investment benefits.
对审计主体、审计客体、审计本质等基本建设项目审计的相关概念进行了介绍,阐述了基本建设项目审计的现状,并提出了审计人员在审计中要注意的几个重点,以提高审计质量,从而改善投资管理,提高投资效益。
Therefore, the honesty and credit of auditors became a serious problem.
因此,审计人员的诚信建设已成为一个亟待解决的问题。
Thus, it is urgent to strengthen professional ethics of the auditors.
这样 ,就迫切需要加强对审计人员职业道德的培养与教育 ,而最关键的则是要让审计人员能具备一种“历史意识
Principles on auditing work of economic responsibility;
经济责任审计工作应把握的原则
The realization of the accounting computerization produces multiaspect influences on the auditing work,which include the variation of the auditing traces,the variation of the internal control of the accounting system,the variation of the auditing contents,the variation of the auditing techniques,and the increase of the requirements for the auditing personnel,etc.
会计电算化的实现对审计工作产生了多方面的影响,包括审计线索的改变、会计系统内部控制的改变、审计内容的改变、审计技术的改变以及对审计人员要求的提高。
The auditing work of enterprise plays an important role in promoting the operation and management of enterprise towards the perfect, increasing the economic benefit of enterprise, and guaranteeing the production and operation of enterprise in the benign circulation.
在推动企业经营管理走向完善,增加企业经济效益,保证企业生产经营的良性循环的过程中,企业审计工作起着举足轻重的作用。
The consciousness of hospital audit work which should be consolidated are introduced particularly under marker economy.
本文详细介绍了在市场经济条件下 ,医院审计工作应强化的意识 :1强化全局意识 ,落实审计监督 ;2强化法规意识 ,坚持依法审计 ;3强化节约意识 ,注重效益审计 ;4强化责任意识 ,实施监控措
This paper analyzes on the influence of WTO entry of China on the audit work from three aspects of the variation of the financial and economic environment, the variation of the legal environment, and the variation of the technical environment, and puts forward some measures for doing well the audit work.
从财政经济环境的变化、法治环境的变化及技术环境的变化3个方面分析了我国加入WTO对审计工作带来的影响,提出了今后应重点做好审计工作的措施。
Through analyzing on the objective and subjective factors influencing the quality of the construction cost, this paper advances some corresponding measures for preventing the audit risks of the construction cost for improving the quality of audit work of the construction cost and controlling effectively the construction cost.
通过对影响工程造价质量的客观因素和主观因素的分析,提出防范工程造价审计风险的相应措施,以提高工程造价审计工作质量,有效控制工程造价。
With the rapid development of China s higher education cause, the work auditing leaders taking financial responsibilities at universities or colleges has been increasingly important.
分析随着高等教育事业的迅速发展,高校领导干部经济责任审计工作面临的新形势。
Economic responsibility audit has seen rapid development since the implementation of regulations on economic responsibility audit.
但是,如何提高审计质量,进一步深化经济责任的审计工作,更好地发挥审计在鉴定和评价领导人员的经济责任,促进和加强领导干部廉洁自律的积极作用,本人从做好“三个结合”、围绕“三个重点”、运用“四个原则”、划清“三个界线”、处理“三个关系”、抓好“五项措施”、倡导审计人员“四有”等方面谈谈如何深化和发展经济责任审计工作。
Discussion on hospital office staff image modeling;
浅议医院办公室工作人员形象塑造
A Study on Job Burnout among Staff of Administrative Organs and Institutions and Influence Over Their Quality of Life
济宁市机关事业单位工作人员工作倦怠对其生活质量影响研究
[Objective]To learn the health status of the staff in the kindergartens of Beijing, improve the health examination work and ensure the children's health in kindergartens.
目的了解北京市托幼园所工作人员健康状况,加强健康检查工作,确保在园儿童健康。
Auditors are independent of the people being audited.
审计人员不受被审计人员支配。
auditor-client relationship
审计人员与审计客户的关系
Frandulent Andit and the Requirements for Auditors;
舞弊审计的特点及对审计人员的要求
auditor's liability to client
审计人员对客户的责任
auditor's consideration
审计人员所考虑的事项
legislative auditor
法律授权的审计人员
Empirical Research on the Effect of Governmental Auditors Qualities On Audit Performance;
政府审计人员素质影响审计成果的实证研究
The Role of American Government Auditor and Enlightenment for China in Performance Auditing;
美国政府审计人员角色对我国绩效审计的启示
The auditor has agreed the account .
审计人员批准了所有项目。
auditor's responsibility for subsequent event
审计人员对期后事项的责任
auditor's responsibility for detection of fraud
审计人员发现欺诈行为的责任
The auditor have agree the account.
审计人员批准（通过）了所有项目。
certified financial statements
经审计人员公证的财务报表
auditor's study and evaluation of internal control
审计人员对内部控制的研究与评价
legal liability of auditor to client and third party
审计人员对委托人和第三方的法律责任
No organization or individual may refuse or obstruct auditors' performance of their functions in accordance with the law, or retaliate against auditors.
任何组织和个人不得拒绝、碍审计人员依法执行职务，不得打击报复审计人员。
The chairman spent yesterday afternoon with the auditor.
昨天下午，董事长跟审计人员一起度过的。
When the auditors arrived at the company, they have already destroyed the account book.
审计人员到公司来的时候, 他们已经销毁了账本。