本文从审计独立性的先天性缺陷和后天不足两个方面进行了分析，并进而提出建议供研究讨论。
This passage is the analysis of inborn defect and postnatal deficiency, and provides some improvements, hopes to supply a kind of new thinking for people to discuss.
本文阐述了SOX法案对IT部门的审计要求，对IT部门应如何应对这一挑战，整合IT资源，规范IT流程，提高核心竞争力做了一些探讨性分析。
This paper describes SOX audit requirement to it department, analyses how it can handle this challenge, integrate it resource, correct it process, improve core competence.
合理运用分析性程序能帮助审计师在质量与成本之间制定出一套经济有效的审计方案。
Using analytical programme properly can help auditors work out an economical and effective audit scheme between the stock quality and its cost.
分析性复核贯穿于审计全过程，是一个全程性的判断会计信息质量的方法。
Analytical review run through all the auditing courses, it is a full course method of judging accounting information quality.
结合对我国交通安全现状的分析，论证了在我国进行道路安全审计的必要性和重要意义。
Combining analyzing the current situations of traffic safety in our country, it states the importance and necessity of mounting the road safety audit in our country.
在分析审计重要性水平的四大特征和揭示影响审计重要性水平的五大因素的基础上，探究了确定审计重要性水平应关注的问题。
On the basis of analyzing the four features of auditing importance level and revealing the five factors influencing it, this paper explores some issues in identifying auditing importance level.
重要的是，要强调这种差距分析不是法规遵循性审计。
It is important to emphasize that a gap analysis is not a regulatory compliance audit.
本文运用经济学的分析方法，对民间审计独立性进行了分析。
The paper analyses the folk independence by the means of economics analytical method .
然后分析促使审计合谋行为发生的均衡条件，并且检验了间接委托模式下的模型对我国上市公司审计的适用性。
Then it analyses the equilibrium condition when the manager and the CPA colluded, and also checks up if the model is fit for the audit process of the listed company in our country.
分析了非现场审计在审计应用中的重要性，提出了一种实现非现场审计的方法。
At present, the importance of off-site audit in audit analysis is analyzed, and an off-site audit method is proposed.
文章对环境审计的兴起、定义及特点、必要性、内容作了简单的分析，并对我国环境审计制度提出几点建议。
This paper makes brief analysis on the development, definition, features, necessity and contents of the environmental audit, and puts forward some suggestions for our country's environmental audit.
它强调审计战略，使用审计风险模型，并积极采用分析性程序。
Risk-oriented auditing emphasizes audit strategy, makes use of audit risk model and adopts analytical procedures.
通过对影响审计风险的因素分析，论述了审计风险的不可完全避免性。
Through the analysis of the elements that influence audit risk, it is concluded that audit risk cannot be totally avoided.
从建设项目审计现状分析入手，指出审计信息系统建设的意义和重要性。
Beginning from situation analysis in construction project auditing, this paper point out the importance of establishing the information system of tele - auditing.
本文分析了战略审计用于财务报表审计的必要性和可行性。
The necessity and feasibility that the strategic auditing is used on financial statements auditing are analyzed in this dissertation.
本文在对审计独立性影响因素进行分析的基础上，提出保持审计独立性的对策。
Upon analysis of the influencing factors to independence and the influence caused by lack of independence, the paper clarifies the views on how to keep audit independence.
因此，非常重要的是，这种理解再审计的计划阶段就应该发挥到最大，好据此决定采用何种最适宜的分析性复核技术。
It is therefore essential that this understanding be used to the full at the planning stage of the audit in order to determine the most appropriate analytical review techniques.
同样地，我们也应记录下我们认为会改善审计工作效果和有效性的潜在的分析性复核技巧。
We should similarly record potential analytical review techniques which we consider would improve the efficiency and effectiveness of the audit work.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
这些研究成果从不同的角度分析了现代风险导向审计的应用情况，认为虽然现代风险导向审计体现出一种历史的必然性。
There are several articles listed in this part, and they analyzed the risk-based auditing from different aspects. They also pointed out the disadvantages of the risk-based auditing.
其次，对我国审计收费的影响因素进行了描述性分析，以此为基础，建立了一个审计收费与各影响因素的多元线形回归模型。
Secondly, China's audit fees on the impact of factors of the descriptive analysis as a basis for the establishment of an audit fees and the impact of factors of multi-linear regression model.
利用数据挖掘技术对审计数据加以分析，总结出一些正常模式，用来进行异常检测，将有助于提高入侵检测系统的检测准确性和完备性。
Use data mining methods to analyze the audit data and provide anomaly detection based on the generated normal patterns, this method can improve the performance of intrusion detection system.
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.
第三条审计人员应当依据专业判断来确定运用分析性复核的方式、范围和程度。
Article 3 Auditors shall determine the ways, scope and extent for applying the analytic review through professional judgment.
在分析审计重要性水平的四大特征和揭示影响审计重要性水平的五大因素的基础上，探究了确定审计重要性水平应关注的问题。
On the basis of analyzing the four features of auditing importance level and revealing the five factors influencing it, this paper explores so...
本文结合我国实际，分析了审计失败中独立性缺失的原因，并提出了若干改善审计独立性的途径。
This article links to our country reality, has analyzed the primary cause of independent flaw in the audit defeat, and proposed certain improvement ways of audit independence.
故本文从审计意见类型角度分析审计委员会设立的有效性和审计委员会特征因素。
Therefore, this paper analyzes the validity of the establishment of the audit committee and the characteristics of the organization from the point of view of the type of audit opinion.
故本文从审计意见类型角度分析审计委员会设立的有效性和审计委员会特征因素。
Therefore, this paper analyzes the validity of the establishment of the audit committee and the characteristics of the organization from the point of view of the type of audit opinion.
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