依据内容审计或帐户审计，使用稍有不同。
Usage is slightly different depending on whether it is a content or account audit.
“审计目标导向”存在着广泛的实践基础与可靠的科学依据。
In the "Auditing Objective Orientation", there is an extensive practical foundation and reliable scientific basis.
同时法律与国家审计又相互区别，它们是两种不同的事物，其产生的依据、职能、特征、作用各有特点。
At the same time law and state audit are two different items distinguishing from each other.
第三章：廉政审计理论依据。
因为有了前两章的研究基础，在第四章对不同公司治理模式下审计风险的识别测试程序的研究才有了研究依据。
Since there has two previous chapters as research basis, in the fourth chapter the study of audit risk testing procedure under different governance models has research ground.
并依据可控性原理，确定审计质量评价内容是影响审计质量的可控性因素。
According to the controllable theory, the controllable factors which influence the audit quality are the content of audit quality appraisal.
它是保证效益审计质量的一个必要条件，也是审计人员提出审计意见、做出恰当审计结论的基本依据。
It is an essential condition that ensures the quality of performance auditing and also a fundamental basis on which auditors put forward adequate audit conclusions.
本文从审计时间、职能、目的、成果、依据、方法及内容诸方面论证了公共工程跟踪审计所具有的效益性特征。
This paper explores such performance audit features as time, functions, goals, results, bases, methods and contents in terms of tracking audit of pubic projects.
应用结果表明，系统既实现了局域网络的安全审计功能，又为局域网络采取进一步的安全措施提供了依据，并且具有较好的可移植性。
Application results show that this system achieves the security audit function of LAN and provides basis for taking more security measures. Besides, it possesses good transportability.
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.
审计基本目标是确定我国审计人才总体需求结构和审计人才个体知识能力结构的依据。
The basic objective of auditing decides the overall demand of auditing talents in China and auditor's individual knowledge structure.
研讨会将为制订内部审计计划提供依据以减少和管理风险。
The workshop provides the basis for development of the internal audit plan to mitigate and manage exposures.
应用结果表明，系统既实现了局域网络的安全审计功能，又为局域网络采取进一步的安全措施提供了依据，并且具有较好的可移植性。
Application results show that this system achieves the security audit function of LAN and provides basis for taking more security measures. Besides, it possesses good transport...
审计从本质上讲是一个信息系统，审计的本质目标在于客观公正地为受托责任关系双方提供判断是否继续这种关系的信息依据。
Audit essence is a kind of information system whose target is to supply information proof to judge impersonally and fairly whether both sides of bailees maintain responsibility connection.
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.
第三条审计机关应当依据国家有关法律、法规、规章和其他相关规定，对审计事项进行评价。
Article 3 the audit authorities shall assess the audited items in accordance with the relevant laws, regulations, rules and other related provisions of the state.
任何一项审计都必须有可证实的信息和一些标准(最好是IFPUG 4.0)做为评估的依据。
To do an audit of any kind, there must be information in a verifiable form and some standard (hopefully IFPUG 4.0) by which the auditor can evaluate the information.
其次对内部审计规范与受托责任、委托代理关系进行分析论证，说明了内部审计规范的理论依据。
Next, it will analyze and prove the relation of internal audit standards to trustee responsibilities and authorized agency, thus illustrating the theoretical basis for internal audit standards.
变更审计师的决策依据是预期审计意见的改善而不是上期审计意见类型。
It is the expected audit opinion improvement, not last issued audit opinion, that influences firms' auditor switching decision.
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.
审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。
Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives; otherwise, auditing postulates are basis of auditing concepts and auditing criterions.
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.
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.
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