这还有助于各国准则制定者在当地采纳国际审计准则。
It may also help national standard setters to adopt the ISAs locally.
有同样需要识别国际审计准则对外部审计员的潜在影响。
You also need to recognise the potential impact of International Auditing Standards on the external auditor in the context of the assignment.
欧盟也作出了类似的决定,很快将开始采用国际审计准则。
A similar decision has been taken by the European Union, which will shortly be going through the process of endorsing the ISAs.
新国际审计风险系列准则使传统审计模式发生了深刻的变化。
The new international audit risk standards make the traditional audit mode to produce profound change.
很高兴今天能代表国际审计与鉴证准则理事会(IAASB)来到北京。
It is a great pleasure to be able to represent the International Auditing and Assurance Standards Board (IAASB) in Beijing today.
使学员了解根据国际审计标准,达到审计目标所要做的工作以及需要取得的证据。
Identify and describe the work and evidence required to meet the objectives of audit engagements and the application of the International Standards on Auditing.
随着我国审计准则向国际审计准则趋同,中国注册会计师行业正逐步向世界接轨。
As auditing standards convergence in the international auditing standards, China's CPA industry is gradually to the world community.
我们认为,这种分别列示的做法有助于各国准则制定者正确地实施国际审计准则。
We think that for us to make that separation will assist national standard setters in the proper implementation of the ISAs.
从一定层面上说,我们通过国际审计准则制定中稳健而透明的程序来实现该目标。
We do this, in part, by having a sound and transparent process for the development of the ISAs.
近年来,非审计服务对审计独立性及审计质量的影响引起了国际审计界的广泛关注。
In recent years, lots of concerns are focused on the effects of non-audit service on audit independence and audit quality in international audit industry.
来自不同国家的各种意见有利于确保国际审计准则能为多数国家接受并无需修正地施行。
A good range of comment from many jurisdictions is essential to help us to ensure that our ISAs will be acceptable and will work in most countries without amendment.
在使国际审计准则变得清晰的过程中,我们有机会来考虑其他准则是否需要大范围的修订。
The process of clarifying our ISAs will give us an opportunity to consider whether any other standards require more extensive revision.
IAASB需要确保所制定的国际审计准则能被不同司法体系、历史和文化的国家所采纳。
At IAASB, we need to ensure that we write ISAs that can be adopted in jurisdictions with such different legal systems, histories and cultures.
虽然该修订案已制定,但这并不阻碍审计人员在审计报告中声明他们已遵循了国际审计标准。
But the proposed revision has been made so that it will not preclude auditors from asserting, in their audit reports, that international auditing standards have been complied with.
我们确信我们的准则制定程序是经得起比较的,这将使我们的准则使用者有信心相信国际审计准则是高质量的。
We believe that ours stood up well to this comparison, and should give those who use our standards confidence that the ISAs will be of high quality.
为了保证整个过程是透明的,德勤国际会计公司成立了审计监督小组,村长会签署文件证明他们收到了物资。
To ensure the whole process was transparent, international accounting firm Deloitte set up an audit supervision team in which village chiefs signed papers acknowledging they had received supplies.
国际财务报表准则更基于原理,赋予审计员更大的空间做判断。
It is also more principles-based, granting auditors greater room to use judgment.
自从2003年引入国际会计师事务所进行审计,我们实现了平均每年37.5%的利润增长,这使我们成为世界上利润增长最快的银行。
Since the introduction of international auditing, in 2003, we've enjoyed a CAGR6 of 37.5 percent in profits-making us one of the fastest-growing Banks in the world.
此外,利华国际还接受全球前十名的国富浩华会计师事务所(Crowe Horwath)的审计。
In addition, Lihua is audited by a global top ten accounting firm, Crowe Horwath.
一家国际性的,针对公司运营的审计公司就要找出这个商业单元不盈利的原因了。
An internal audit of the business operations are being carried out to find out why the business units are not making money.
A7熟悉会计准则、审计准则及国际会计与审计准则,掌握会计、审计实务基本操作技能;
A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.
内审外包作为近年来国际内部审计活动的发展趋势,已经引起了广泛的关注。
As an international trend of internal audit activity in recent years, internal audit outsourcing has got extensive attention.
咨询与审计之间的冲突最终导致了国际大型会计公司业务范围的重大变革。
The conflict between consulting service and auditing service has led to big changes in service scope of international accounting companies.
我国的内部审计实践尚处于较初级的阶段,与国际水平相比有很大差距。
Our country internal audit practice still was at the comparatively primary phase, compared with the international standard has the very big disparity.
内地事务所在国际扩张中面临着激烈的审计竞争市场。
They are confronted with the fierce competition in the audit market during the international expansion.
本文试图以管理学和组织行为学理论为基础,通过借鉴内部审计学家的理论和国际职业组织的规范,来探讨内部审计应否被授予处理处罚权。
This paper is a study on the power to dispose and punish of internal auditing based on the theories of management and the science of organizational behavior.
2009年1月,立信会计师事务所加入了BDO国际集团,业务扩展到为委托人提供境外审计服务。
In January 2009, SHU LUN PAN CPAs co., Ltd. joined BDO International, and its business scopes extended to providing clients with audit services abroad.
国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。
International Standards for the Professional Practice of Internal Auditing (ISPPIA) and CIAS are published in different environments.
全面理解凯悦国际对于收入审计的要求目标,对酒店的收入和票据提供一个完善有效的审计系统。
Understands thoroughly Hyatt International objectives in Income audit as to provide an effective auditing system for all hotel revenues and receipts.
全面理解凯悦国际对于收入审计的要求目标,对酒店的收入和票据提供一个完善有效的审计系统。
Understands thoroughly Hyatt International objectives in Income audit as to provide an effective auditing system for all hotel revenues and receipts.
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