确定内部审计的宗旨、权力和职责是否清楚地以书面形式记录并获得批准。
A.Determine if purpose, authority, and responsibility of internal audit activity are clearly documented and approved.
吴先生宣称的成功是难以证实的，因为公司集团的收入及盈利并不按照审计表格的形式公布。
Mr.Wu's claims of success are hard to verify, because the conglomerate's revenue and earnings are not disclosed in an audited form.
在整个系统审计中，复核性测试应当成为测试的标准形式。
Compliance testing should be the standard form of testing used during systems auditing.
控制日志自动记录所有的电脑网络活动，对磁盘或磁带设备，并是一种形式的电子审计线索。
Control logs automatically record all computer network activity on magnetic disk or tape devices and are a form of an electronic audit trail.
对组织、系统、流程或者产品进行评估的行为。外包审计有三种形式：安全、票据与绩效。
An evaluation of an organization, system, process or product. Outsourcing audits take three forms: security, billing and performance.
管理审计是企业审计的高级形式，具有独特的内在功能，是现代企业管理的必然要求。
Auditing management is the higher form in enterprise auditing. It has unique inner function and is the inevitable requirement of modern enterprise management.
最后笔者采用调查问卷的形式对风险导向审计质量控制的效果进行了调查与分析。
Finally the author used the questionnaire to test the effectiveness of risk-oriented audit quality control.
因为审计报告将不再要求标准的格式，内容和措辞，势必会引发事务所之间的竞争，看谁能以最通俗易懂的形式向公众提供增值的信息。
Since the audit report would no longer be standard in style, content or wording, there would be competition between audit firms to be seen to deliver the added value in the most accessible fashion.
上市公司利润操纵行为的形式和财务特征是什么，我们如何对利润操纵行为进行审计防范，本文就此提出了自己的看法。
What are the forms of listed company and financial characters﹖ How to audit and against these behavior﹖ The author brings forward his opinion.
同时，通过设计问卷调查表，采用封闭式问卷的形式，用一种实证的方法确认各指标对审计工作质量评价的影响程度。
Meanwhile, how those indexes influence the evaluation of auditing work quality respectively has been ensured by demonstration in the form of closed questionnaires.
合伙制让合伙人以无限责任的形式为自己的审计失败承担风险，它有助于注册会计师行业的自律，可从责任制度安排上保证注册会计师行业的诚信。
This new system requires the partner undertake all the responsibility for auditing risks and it helps to restrict the certificated public accounting career, which will ensure integrity.
本文从环境信息类型和披露形式的分析出发，探讨了环境报告审计的有关问题。
This article begins with the analysis of environment information type and its report form, paying special attention to the relevant issues of environment report audit.
评审的形式与很多因素有关，比如开发过程成熟度，任何法律或者规范要求，或者审计需求。
The formality of a review process is related to factors such as the maturity of the development process, any legal or regulatory requirements or the need for an audit trail.
文章拟从我国实际出发，对注册会计师充任内部审计主体这一形式进行探讨。
Based on out countrys reality, this paper discussed the pattern of certified public accountant working as internal audit subject.
审计需求的变异产生审计的形式需求方与实质需求方，而各自追逐的目标不一致导致了审计的形式需求方与审计方合谋。
The variation of audit demand produces the audit form demand and the audit essence demand, and the different goals of them lead to the auditing collusion by audit form demand and auditor.
契约经济学表明，无论是何种形式的契约，均具有天生的不完全性，审计契约亦不例外，契约的不完全性促成了其变迁的趋势。
Contract Economics shows, whatever the form of contract, all have the born incompletement, audit contract is no exception, the incompletement of contract promoted its changes trend.
上市公司报表粉饰的防范与审计研究是本文研究的最终目的所在，本文针对上市公司利润操纵的表现形式，从多层面提出了防范上市公司报表粉饰的审计策略。
The final aim of this essay is to keep a lookout on the manifestation of the whitewashing statement and to explore different audit tactics directed against all forms of profit controlling.
根据建设项目审计形式的要求，为改善审计环境，提高审计工作效率，提出了构建建设项目远程审计系统的概念。
According to the requirements of present auditing in construction projects, the concept of establishing a remote auditing system is advanced to improve auditing environment and auditing efficiency.
内部审计内置作为一种传统的内部审计形式，是公司内部控制的重要组成部分。
As one of the traditional auditing forms, internal auditing is an important component of a company's management.
审计机关通报审计结果应当采取书面形式。
我国目前的会计师事务所的组织形式与国际上普遍采用的组织形式大相径庭，这也是导致我国会计、审计造假的主要原因之一。
There is a big difference between the system of CPA's company in our country and in the West. This is also one of the factors for the activities of accounting lies and auditing lies.
结合任中经济责任审计工作实践，探索开展任中经济责任审计的组织形式和应做好的几项工作。
With the working experience, the paper has studied the organizing forms and several tasks which should be done well.
有限责任制并非天生与审计职业水火不容，这种组织形式成为我国审计质量普遍低下的重要原因却是不争的事实。
Though the limited liability system was not born to conflict with auditing, it is the important reason for low auditing quality.
安全审计系统能够及时地将用户操作以日志的形式记录下来，并且对违规操作进行阻断，日志信息可以为事后取证提供证据。
Security audit system can record the user's actions and block the user's illegal operations in a timely manner. The log information can provide evidence for the computer forensics.
它以传统的财务收支审计为基础，在审计目标、范围、组织形式、职能等方面进行了拓展。
Based on the traditional audit of financial revenues and expenditures, accountability audit has developed in the objectives, scope, organization and function etc. of audit.
审计师的观点习惯上以审计报告的形式传达给财务报告的接收者，通常是公司的股东。
The auditor's opinion is customarily conveyed in the form of an audit report to those recipients of the financial statements for whose benefit he is appointed, usually the shareholders of a company.
审计师的观点习惯上以审计报告的形式传达给财务报告的接收者，通常是公司的股东。
The auditor's opinion is customarily conveyed in the form of an audit report to those recipients of the financial statements for whose benefit he is appointed, usually the shareholders of a company.
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