As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
审计收费作为客户与注册会计师之间的重要的经济联系,是影响审计质量的重要因素之一,已逐渐成为审计研究的重要对象。
Based on analysis of definition and function of audit mechanism, the principle of setting audit object and rules that audit must abide by are introduced.
分析了审计的定义和功能,介绍了审计对象的选择条件和审计进程应遵循的规则。
Compared with other types of audit, the accountability audit has some characteristics distinct from them in object, audit coverage, procedure and reporting.
与其他审计类型相比,经济责任审计在审计客体、审计内容、审计程序和审计报告上有比较明显的特征。
At first, this paper defines the concept of audit quality based on the modern quality management, then point out that the audit object is the nuclear standard of audit quality appraisal.
本文首先从现代质量管理学关于质量的概念出发,对审计质量概念作了界定,在评价涵义的基础上,明确了审计目标是审计质量评价的核心标准。
The idea of internal audit section and staff has little conception of audit risk as a result of the internal audit's internal-oriented object and operation range.
由于内部审计服务对象和业务范围的内向性,内部审计机构和内部审计人员的审计风险意识相当淡薄。
The article discourses the basic concept of financial audit evaluation including meaning, subject, object and mode, and expounds its contents, methods, principles and standards.
文章对财政审计评价的基本概念,包括财政审计评价的涵义、主体、客体、模式等进行了论述,阐明了财政审计评价的内容、方法、原则和标准。
This thesis starts from board of directors, discuss the relevance between it and audit quality by the Angle of audit object.
本文从董事会的角度出发,欲从审计客体的角度探讨其与审计质量的相关性。
This thesis starts from board of directors, discuss the relevance between it and audit quality by the Angle of audit object.
本文从董事会的角度出发,欲从审计客体的角度探讨其与审计质量的相关性。
应用推荐