分析性复核贯穿于审计全过程,是一个全程性的判断会计信息质量的方法。
Analytical review run through all the auditing courses, it is a full course method of judging accounting information quality.
分析性复核的有效性在一定的程度上依赖于有关的数据是否是“可管理的”。
The effectiveness of analytical review will depend to some extent on whether the figures involved are "manageable".
如果恰当地运用分析性复核,它将是一个重要、很有帮助和节约成本的方法。
Analytical review is an important, helpful and cost-effective approach if applied sensibly.
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.
同样地,我们也应记录下我们认为会改善审计工作效果和有效性的潜在的分析性复核技巧。
We should similarly record potential analytical review techniques which we consider would improve the efficiency and effectiveness of the audit work.
因此,非常重要的是,这种理解再审计的计划阶段就应该发挥到最大,好据此决定采用何种最适宜的分析性复核技术。
It is therefore essential that this understanding be used to the full at the planning stage of the audit in order to determine the most appropriate analytical review techniques.
通过认真仔细地复核分析记录,尽量减少差错,保证数据的准确性和可靠性。
By checking analysis result serious and careful to minimize mistakes and ensure accuracy and reliability of testing figures.
阐述超声波检测中对仪器和探头系统进行复核的必要性,分析了忽视仪器和探头系统复核的原因。
This paper expounds the necessity to recheck instrument anti detector system in ultrasonic testing, and analyzes the causes to neglect the rechecking of the instrument and detector system.
本文结合丰潭水库工程实例,从水库的工程质量、渗漏安全、金属结构安全、结构安全方面,对该水库的安全性进行复核分析和评价。
This paper, combined with the case of Fengtan reservoir dam, analyzed and appraised dam safety in aspects such as engineering quality, seepage safety, metal structure safety and et al.
本文结合丰潭水库工程实例,从水库的工程质量、渗漏安全、金属结构安全、结构安全方面,对该水库的安全性进行复核分析和评价。
This paper, combined with the case of Fengtan reservoir dam, analyzed and appraised dam safety in aspects such as engineering quality, seepage safety, metal structure safety and et al.
应用推荐