接着分析了持续审计在我国应用的必要性和可行性。
After that the thesis analyzes the Necessity and Feasibility of Continuous Auditing in application in China.
而由于持续审计在我国内部审计领域渐渐受到重视,应用的条件也渐趋成熟,在很多方面已经具备了应用持续审计的可行性;
As CA has gradually been taken seriously in Internal Audit field, and the application conditions are mature, the application of CA already has the feasibility in Internal Auditing field.
目前,按照要求,审计师本应评估一家公司是否具有持续经营的能力,但审计师往往只关注企业的财务实力,而不是经营的可持续性。
Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.
这份陈年老报的发行量持续下跌,美国发行量审计局最新的数据显示该报发行量再次下跌3.9%。
The Grey Lady’s circulation is tumbling, down another 3.9% in the latest data from America’s Audit Bureau of Circulations (ABC).
审计师在审计报告日来到之前必须确保资金有再次流入的良好前景,使得他们能对公司持续经营的结论签字。
Auditors also want to be reassured about refinancing prospects well before maturity dates so they can sign off on companies as going concerns.
通用汽车的审计机构必须在3月底前对该公司的“持续经营”状态作出决定。
GM's auditors must make a decision on the company's 'going concern' status by the end of March.
审计职业界能赢得今天的社会地位和声誉,在很大程度上源于审计独立性以及对这一问题的持续关注。
Audit profession should owe its current status and prestige, to a high degree, to the persistent auditing independence.
这表明某些方面的风险是不被持续的现行审计风险模型。
This provides an indication that some aspects of going-concern risk are not subsumed by the current Audit risk Model.
SCADA系统的技术设备和网络的审计是至关重要的持续的安全有效性。
Technical audits of SCADA devices and networks are critical to ongoing security effectiveness.
涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。
CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.
企业持续经营风险的加大同样增大了注册会计师的审计风险。
The increase of risks in going concern also gives an edge to CPAs' auditing risks.
审计人员需要评价企业也许不是一个持续经营实体的风险。
The auditors need to assess the risk that the company may not be a going concern.
持续刮起的审计“风暴”引发人们对审计的需求和职能效用的质疑。
Constant "auditing Explosion" arouses people's enquiry for the demand and effectiveness of government auditing.
审计人员需要考虑管理层使用持续经营假设是否适当。
The auditor needs to consider the appropriateness of management's use of the going concern assumption.
第三组:有内部审计部门并且认为该部门对于持续经营很有价值而且很有必要的。
Group 3: This group had an internal audit department and believed the function was valuable and necessary to sustain the business.
审计经理向你询问一些问题,关于在审计中借助外部专家和内部审计人员工作,以及对持续经营假设的考虑。
The audit manager has asked you several questions concerning the reliance on the work of expert, internal auditors and consideration of going concern issue in the course of auditing.
参与外部和内部审计,参与持续改进项目。
通过走向趋同,你们将会强化你们的财务报告框架并将持续提高审计师完成审计工作的质量。
By working towards convergence, you will strengthen your financial reporting framework and continue to enhance the quality of work performed by auditors.
这是很有帮助,不只为持续的安全的努力,但也为软件审计、预算和预测。
This is helpful not only for ongoing security efforts, but also for software audits, budgeting and forecasting.
邮件安全审计被越来越多的人关注,并且的相关的工作也持续在进行。
More and more people pay attention to mail security audit, and the correlated work is carrying on.
随着新会计审计准则的实施,上市公司的会计质量也在持续提升,上市公司对审计师变更的情况也具有新的特点。
With the new accountant and audit criteria implementation, the accounting quality of listed companies has been improved. The situation of the auditor switched also has new features.
通过监控、跟踪、审计等手段,识别售前数据管理中相关痛点、问题和差距,进行根因分析,持续提高销售数据质量。
Identify pain points, issues and gap in pre-sales data management, analyze root causes and constantly improve sales data quality by the way of monitoring, tracking and auditing.
第五,建立良好的自我监督机制,包括对日常经营活动进行持续性监督和内部审计监督。
Fifth, a sound self-supervision mechanism is needed, including a continuous supervision on daily operations and internal audit supervision.
即使是对一家小公司的审计,也会持续几天。
An audit can take several days, even for a fairly small company.
完成事务所提高审计质量,在风险遍布的审计市场中保持持续的竞争优势的目标。
Completing the accounting company's target on enhancing the quality of auditing and maintaining the competitive advantage in the risky auditing market.
我们建立了品牌推广计划,基于墨尔本的各种身份和其长期的可持续发展和战略计划进行彻底的审计结果。
We built the branding program based on the results of a thorough audit of City of Melbourne's various identities and its long-term sustainability and strategic plans.
研究还表明,尽管面临经济衰退,内部审计人员平均收入仍将持续增长。
The study also found that internal auditors on average will continue to receive raises over the next year, despite a looming recession.
什么是控制数据中心的影响、持续性、审计和调查的主要因素?
What are the leading datacenter control considerations that impact adherence, auditing and investigations?
什么是控制数据中心的影响、持续性、审计和调查的主要因素?
What are the leading datacenter control considerations that impact adherence, auditing and investigations?
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