内部控制评价的程序和方法。
The procedures and methods of the evaluation of internal control;
内部控制评价包括过程评价和结果评价。
An internal control evaluation includes the evaluation of both the process and the result of the internal control system.
企业可以委托中介机构实施内部控制评价。
The enterprise may entrust an intermediary institution to conduct the evaluation of internal control.
综合性内部控制评价是在上述两个评价的基础上进行评价。
The synthesis assessment to internal control is a kind of method which is based on the on appraisal the above two stage.
在企业内部控制实务中，内部控制评价是极为重要的一环。
Practice in internal control, internal control evaluation is a very important part.
然而，目前内部控制评价的研究工作仅停留在定性分析方面。
Recently, accounting literature and auditing literature have laid increasing researches on internal control evaluation, and achieved great achievements.
本文通过对内部控制评价体系的全面分析和分解，对财务数据的变动作了相关性的分析。
This thesis makes correlation analysis of the financial data's change through the comprehensive analysis and decomposition of the internal control evaluation system.
首先，对内部控制评价的研究背景进行了简要分析，从而揭示了本文的理论和现实意义。
The article includes five parts. The first part briefly analyzed the background of internal control evaluation research, and revealed the theoretical and practical significance.
内部控制评价对于改善信息不对称状况和促进内部控制系统的建立健全有着十分重要的意义。
Internal control evaluation has been the trend of economic development, and it is of great significance for the improvement of information asymmetry and perfection of internal control system.
为企业提供内部控制审计服务的会计师事务所，不得同时为同一企业提供内部控制评价服务。
Any accounting firm that provides audit services of internal control to an enterprise shall not provide evaluation services of internal control to the same enterprise.
针对目前采购业务内部控制评价方法的不足，提出了在采购业务内部控制评价中采用模糊数学综合评价方法。
As to the drawbacks of review methods in the internal control of purchasing, a comprehensive fuzzy mathematic review method is proposed.
如果使用动态搜索，那么您需要确定在定时器内部控制的所有控件，都需要在开始评价之前搜索到。
If using dynamic find, make sure all controls that will be manipulated inside the timer have been found and bound prior to starting the measurement.
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.
本文写作的目的，主要是将模糊评审方法运用于商业银行内部控制评审中，使其内控评价更为客观、准确。
The goal of this article is to make it more objectctive and accurate by applying fuzzy evaluation theory to commercial banks' internal control evaluation and auditing.
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.
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.
为了达到这个目的IT审计人员需要对信息技术内部，控制和流程以及利用信息技术对系统和数据进行一系列的综合检查与评价活动。
In order to achieve this goal it auditors need to conduct a comprehensive review and evaluation of systems, data, and processes in the context of information technology.
内部审计人员了解现行的内部控制程序并且记录以后，他们可以进一步评价这些内部控制是否恰当。
Once internal auditors have discovered the controls that actually exist and made notes of these they can go on to assess whether these controls should be adequate.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
评价公司内部控制系统的有效性，包括信息技术安全和控制。
Consider the effectiveness of the company's internal control system, including information technology security and control.
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.
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。
An important feature of modern editing is that it is based on the research and evaluation of internal control system of the audited entities.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
理论部分主要是介绍内部控制的概念演化、内部控制的内容、内部控制的设计原则、及对内部控制体系的评价。
In the theory part, the concept evolvement, content, principle of design, and appraisal of system of internal control are presented.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
第二部分，内部控制模糊评价理论。
The second part introduces the fuzzy evaluation theory of internal control.
第二部分，内部控制模糊评价理论。
The second part introduces the fuzzy evaluation theory of internal control.
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