审计标准是审计人员在审计过程中用来判断和评价被审计事项、作出审计结论和得出审计意见的依据。例如,判断被审计单位对某一经济业务的会计处理是否正确、合规,就要依据会计准则和会计制度来进行;判断被审计单位某一经济业务的合法性,就要依据有关财经法规来进行。
...绩效审计;体制;审计人员;审计标准 [gap=951]Key words:Government performance audit; system; auditors; auditing standards ...
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帖子主题: CPA考试加试英文,大家努力一起来汇集自己找到的资料了! ... 审计法实施条例 the Implementary Rules of the Audit law 审计标准 audit criteria,audit standard 审计准则 auditing standard ...
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auditing standards 审核标准; 审计标准; 审计准则 industry-accepted standards 工业公认标准 .
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审计标准说明书 statement on auditing standards
审计标准第5条 AS
内部审计标准 [审计] internal auditing standard
附加审计标准 additional auditing standards
公认审计标准 Generally Accepted Auditing Standards
审计标准审计准则 auditing standard
审计标准的适当性 [审计] appropriateness of audit standards
审计标准的应用 [审计] application of auditing standards
审计标准声明 Statement of Auditing Standard
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我们假设新的审计标准的采用。
We hypothesize that the adoption of the new auditing standards.
我们也发现更大的审计员亡失市场份额随即对新的审计标准的采用。
We also find that larger auditors lose market share subsequent to the adoption of the new auditing standards.
使学员了解根据国际审计标准,达到审计目标所要做的工作以及需要取得的证据。
Identify and describe the work and evidence required to meet the objectives of audit engagements and the application of the International Standards on Auditing.
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