现行经济责任审计评价依据主要是财务报表。
Evaluation of the current economic responsibility audit is mainly based on financial reports.
审计评价是经济责任审计的重要组成部分与核心内容。
Audit evaluation is an important part and the core content of economic responsibility audit assessment.
下文列举了审计评价尺度，标准和相关的审计和后续审计。
Outlined below is the auditing Rating Scale, the criteria and associated auditing and follow-up frequency.
经济责任审计评价是审计工作的重要环节，是审计质量高低的综合体现。
Evaluation of accountability audit is the key link of audit work, and comprehensively reflects the quality of auditing.
所以，本文将针对我国公共财政支出绩效审计评价体系的构建做进一步研究。
Therefore, this article will aim at our country public finance expenditure performance audit appraisal system's construction to do further studies.
第三部分，高校经济效益审计评价指标体系的建立和如何在高校开展经济效益审计。
The three part , the establishment of high school's valuing indexes system and how to carry out economical effectiveness audit in high school .
从审计实践角度来看，缺乏一套行之有效的高新技术企业核心竞争力审计评价体系。
In the audit practice, it lacks a suitable evaluation index system to make an objective and fair assessment of the audit.
构建完整的经济责任审计评价指标体系，有利于提高经济责任审计工作的质量和效果。
Constructing a complete evaluation index system of economic responsibility audit can help improving the quality and effectiveness of economic responsibility audit.
因此，注重财务报告表外信息的审计，可提高经济责任审计评价工作质量，降低审计风险。
Accordingly, noticing the audit about financial report form outside information can improve the quality of economic responsibility audit evaluation and reduce the audit risk.
效益审计评价指标体系由效益评价相对指标、效益评价平均指标和效益评价指数三部分构成。
This index system consists of three parts: comparative indexes, average indexes and basic indexes for the evaluation of beneficial effects.
究其原因，缺乏一套系统、科学、全面、公认的企业效益审计评价标准和评价指标体系是主要原因之一。
One of the reasons is the lack of a performance measurement system systematic, scientific, comprehensive and accepted, for enterprise performance auditing.
高校经济效益审计评价指标体系的建立主要有三方面：衡量产出效果的总量指标、衡量投入经济性的指标和衡量学校管理效率的指标。
There are three aspects in establishing high school 's valuing indexes system : the total output indexes, the input indexes and the management effectiveness indexes .
因此，本文的研究将全面剖析企业核心竞争力的内在机理，着力构建高新技术企业核心竞争力评价指标体系，以期为审计评价提供客观依据。
So the article intends to analyze the theory of enterprise's core competitiveness, and then tries to provide an objective basis for evaluation of the audit.
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。
The article discourses the basic concept of financial audit evaluation including meaning, subject, object and mode, and expounds its contents, methods, principles and standards.
很多监管机构和审计机关都认为，这支管理团队的贷款与借贷程序是非常合理的，并且会给予满意或者更佳的评价。
Loans and lending procedures from this management team were regularly reviewed by multiple regulators and auditors, and given satisfactory marks or better.
本报告根据实际经验提出了一些短期措施建议，如在腐败问题变得根深蒂固之时聘请采购评价人员或技术审计人员开展工作。
Based on practical experience, the report recommends short-term measures, such as an independent procurement evaluator or technical auditor when corruption is deeply ingrained.
内部审计具有监督、控制和评价三种职能。
The internal audit has three functions of supervision, control and evaluation.
预计的关键控制表的目的是为了在审计过程中辅助评价实际存在的控制程序。
The purpose of the schedule of expected key controls is to assist in the evaluation of the actual controls identified during the audit.
从工程项目战略策划着手，分析了工程项目战略审计的内容、审计的目标、审计的步骤和绩效评价；
In the study of construction strategic audit, the contents, objects, process and performance appraisal are analyzed from the beginning of construction strategic audit plotting.
向审计委员会提交重要的评价目标及其结果的清单。
Provide a list of significant measurement goals and results to the audit committee.
审计人员应当关注于关键控制的恰当性和可靠性的评价。
The audit should concentrate on assessing the adequacy and reliability of these key controls.
审计师没有对实质审计行为的每个运作目标逐一进行评价。
Every single operating objective of a substantial audit activity was not evaluated by the auditor.
内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。
The objective of internal audit is to rate the control of organizations, and guarantee to uncover potential risks and achieve the objectives of organizations effectively.
风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。
Risk basic audit is on the basis of analyzing and evaluating audit risks, so it is the mark of transition from traditional audit to modern audit.
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
上述评价工作形成了审计工作的核心。
This evaluation should form the core part of the audit work.
在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
在评价内部审计功效时，我们发现一些机构已经实施了一些最佳实务，并取得一定的成效。
During the review of the effectiveness of internal audit function, we found that some agencies had implemented some of the "best practices" with varying degrees of success.
第二章讨论审计判断绩效的评价标准。
Chapter two discusses the evaluation criteria of audit judgment performance.
第二章讨论审计判断绩效的评价标准。
Chapter two discusses the evaluation criteria of audit judgment performance.
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