本文的重点是基于管理大型学术网络子网的系统管理员的真实需求而总结出的一些周期性的系统审计实践。
This article focuses specifically on the practical aspects of periodic system auditing based on real-world requirements from a system administrator of a subnet in a large academic network.
中国审计史的研究，应当走出西汉上计是国家审计这一学术误区。
The study of audit history of China should be moved from the wrong academic area that upper project is a state audit.
审计职业界、注册会计师行业监管机构及学术界有关审计独立性问题的探讨，从审计职业产生至今从未停止过。
Ever since the arising of audit profession, there is a consistent effort to explore the problems of audit independence among CPA profession, regulators of CPA profession and the academies.
内部审计如何实现价值增值是近年来学术界关注的焦点问题。
Based on the strategic view, high value-added audit service is the core driving power to realize the added value.
审计职业界、监管机构及学术界一直不断探索审计独立性问题，从审计职业产生迄今未停止过。
Since the audit profession's arising, the profession, regulators and academies had been exploring the problem of auditing independence without suspending a moment.
这一举措为广大信息使用者提供了一个公开了解审计服务的平台，同时也为学术工作者研究审计定价提供了依据和契机。
This behavior provide an open platform for the majority of information users for understanding the audit services, as well as an opportunity and a basis for academic workers to study audit pricing.
由于审计委员会制度属于“舶来品”，国内实务界对其缺乏了解，而学术界对其研究也停留在某些方面的介绍、探讨阶段，没有进行系统的、全面的研究。
Because audit committee was invented by foreign country, practitioner lacked understanding it and scholar "s study which stayed introducing and discussing its some parts wasn" t comprehensive.
近年来，对审计意见的研究逐渐成为学术界和实务界的一个热点问题。
In recent years, the study on audit opinion has become a hot research area in academic fields and practice fields.
非审计服务的提供是否导致盈余管理、是否影响审计的独立性，仍然是审计学术界和职业界关注的热点问题。
Whether the provision of non-audit services leads to earnings management and affect the independence of the audit or not, which is still a hot issue in audit academic and vocational sector.
有关内部控制的研究主要是由学术界和会计审计职业管理机构进行的。
Internal controls of the study was to audit by the accounting academic and career management agencies.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
The relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
The relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
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