By introducing comptroller role and security role,the permission between super users is mutually checked and supervised.
提出了一种对超级用户权限的控制方法,通过引入安全员与审计员两个角色,使超级用户之间的权限相互制约,改善了在创建角色及用户授权方面的安全性,从而进一步增强信息系统的安全性。
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
Each Auditor-General appoints a staff of auditors who inspect UN offices all over the world.
每个审计长任命若干审计员，审查联合国在全世界的办事处。
And independent auditor audit our books every year.
每年我们的帐目都得经过独立审计员的审核。
Board of Auditors/Panel of External Auditors
审计委员会／外聘审计团
Auditors are independent of the people being audited.
审计人员不受被审计人员支配。
Auditor Change, Audit Fees and Audit Committee Effectiveness;
审计师变更、审计收费与审计委员会效率
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
Shanghai Resident Audit Office
上海审计特派员办事处
Airport Authority Audit Committee
机场管理局审计委员会
auditor's liability to client
审计人员对客户的责任
Accounting Standards Review Board
会计标准审查委员会
auditor's consideration
审计人员所考虑的事项
International Auditing Practices Committee
国际审计实务委员会
legislative auditor
法律授权的审计人员
United Nations Board of External Auditors
联合国外聘审计委员会
Audit carry out by an independent auditor
由独立的审记员进行的审计
Resident audit officers shall, according to the authorization of audit institutions, conduct audit work in accordance with the law.
审计特派员根据审计机关的授权，依法进行审计工作。
Empirical Study of the Association between Audit Committee Characteristics and Audit Fees;
审计委员会特征与审计收费相关性的实证研究