建立严格的财务制度和审计制度；
第三十四条支付清算组织应建立定期审计制度。
Article34 Any and all payment and settlement organizations shall effect and implement a regular auditing system.
审计绩效的提高是以一定的审计制度环境为条件的。
The improvement of audit performance is to take certain auditing system environment as the condition.
最后从人员管理、保密制度、审计制度等方面论述了电子商务的安全管理。
Lastly, personnel management, security systems, auditing system security management and other aspects of e-commerce.
作为现代企业内部制度的重要组成部分的内部审计制度所面临的形势更为严峻。
As important component in modern enterprise internal system, internal auditing systems are faced with severe situations.
最后则需要完善会计制度、审计制度、寿险精算制度及信用制度等相关配套措施。
Finally, it is necessary to improve the correlative supporting measures such as accounting system, auditing system, actuarial system and credit system about life insurance.
目前，世界上已有160多个国家和地区建立了适合了自己国情的国家审计制度。
At present, there are more than 160 countries and regions in the world having established their own condition-suited system of the national audit.
因此，建立健全环境审计制度，采取切实可行的措施，是环境管理和环境审计的重要任务。
So, it's important task for the environment audit and environment management to set up and amplify the environmental audit system and take the feasible measure.
成绩有目共睹，但无论是内部审计制度的实际操作还是内部审计制度的法制化均存在不同程度的缺陷。
Although it made achievements for all to see, there are varying degrees defects in both practical operation and legal system.
减少会议、文件，健全严格的财务预算、核准和审计制度，着力控制“三公”经费支出和楼堂馆所建设。
Reduce meetings and simplify official documents. Improve the financial budgeting process, along with approval and audit systems, and focus on the control of administrative expense.
公司监事审计在西方一些发达国家的企业审计制度中占有重要地位，在对经营者的约束机制中起着重要作用。
Supervisory audit system is of great importance in the enterprise auditing system in west developed countries, and has a roll to restriction mechanics of manager.
文章对环境审计的兴起、定义及特点、必要性、内容作了简单的分析，并对我国环境审计制度提出几点建议。
This paper makes brief analysis on the development, definition, features, necessity and contents of the environmental audit, and puts forward some suggestions for our country's environmental audit.
本文在对舞弊的动机、成因、手段分析的基础上，提出当前遏制财务舞弊应实行特种审计制度和联合审计制度。
Based on the analysis of the motivation, cause, tricks of financial fraud, this article points out the special audit system and joint audit system to control the financial fraud.
从世界各大公司最近暴露出的“财务欺诈”，说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。
The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
阐述了在修船生产中建立机务费用审核审计制度的必要性以及应采取的措施，并通过实例说明其产生的经济效益。
This paper expounds the necessity of managing cost verification and audit system in ship repair, measures for achieving it and samples for showing its economic efficiency.
同时，注册会计师专业胜任能力低，执业环境以及注册会计师审计制度本身存在缺陷也导致了注册会计师职业道德低下。
In addition, their professional competence are inferior, the shortcomings of working environment and audit system on CPA lead to their low professional morality.
本文着重对这一经济审计制度的作用和原则，重点和方法，以及实施这一审计制度的重要保证方面，进行了全面的分析和论述。
This paper has made a comprehensive analysis and discussion on the function and principles, the focal points and methods as well as the important guarantee of this audit system.
自二十世纪八十年代高等学校开展内部审计工作以来，内部审计制度就对高等学校内部的经济活动起到了不可或缺的监督和评价作用。
The internal audit system have been developed in the institutions for higher education since 1980s, it played indispensable roles of supervision and evaluation in their internal economic work.
自二十世纪八十年代高等学校开展内部审计工作以来， 内部审计制度就对高等学校内部的经济活动起到了不可或缺的监督和评价作用。
The internal audit system have been developed in the institutions for higher education since 1980s, it played indispensable roles of supervision and evaluation in their internal economic work.
它既是审计实践的理论升华，也是一种制度安排。
It is not only a theoretical improvement of audit practice, but a system arrangement.
及时对审计工作中反映的公司管理制度需改进的问题提出建议。
Providing Suggestions to improve the management system of the company which is reflected in the audit work in time.
制度基础审计应该是内部审计主要采用的方法。
Systems auditing should be the main approach that is adopted by internal auditors.
银监会在必要时可指定会计师事务所对消费金融公司的经营状况、财务状况、风险状况、内部控制制度及执行情况等进行审计。
The CBRC may designate an accounting firm, if necessary, to make an auditing of the consumer financial company about its business, finance, risk and internal control system and implementation.
内部审计是我国审计监督制度的重要组成部分。
Internal audit is an important component of audit supervision system of China.
相对于账项基础审计、制度基础审计而言，风险导向审计具有的特征优势更适合于中小会计师事务所的审计。
For basic auditing of the entry item and basic auditing of the system, auditing with risk guidance, which is of its own advantage, is fit for auditing from medium and small offices of accountants.
审计测试以及审计报告、与被审对象的讨论等都会加深审计师对制度流程的理解。
Audit testing will provide further details, and report writing and discussions with staff will usually enhance the auditor's understanding of the system.
审计测试以及审计报告、与被审对象的讨论等都会加深审计师对制度流程的理解。
Audit testing will provide further details, and report writing and discussions with staff will usually enhance the auditor's understanding of the system.
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