成员大会也可以委托审计机构对本社的财务进行审计。
The membership assembly may also entrust an auditing body with the financial auditing of the cooperative.
第七条企业委托审计，应当根据董事会或者经理(厂长)办公会的决定进行委托。
Article 7 the companies shall consign the audit in accordance with the decision of directorate or the manager administrative council.
传输器基于用户名密码组合认证一个输入请求，然后再将认证和审计委托给安全服务。
Transports authenticate an incoming request based on a user-name password combination and then delegate authorization and auditing to a security service.
一份委托外部法务会计集团针对奥林巴斯的审核资料，以及要求翻看菊川冈和其同事的辞呈。伍德福德的这些行为引起了奥林巴斯审计员的警觉。
Mr Woodford alerted Olympus's auditors, commissioned a review by an outside forensic-accounting group and asked for the resignations of Mr Kikukawa and an associate.
检查可以采取抽查有关资料或委托中介机构审计等方式。
It may randomly inspect relevant materials or trust the agencies to audit it.
因此，本文在系统论述社会审计委托模式问题后，提出由监事会担任社会审计委托人的建议。
The paper discusses the problem of the auditing consigner systematically and proposes the board of supervisors serve as the auditing consigner.
不同审计委托模式对独立性的影响各异。
Different audit entrustment patterns have different influence on the independence.
审计收费是注册会计师和委托客户之间联系的“经济纽带”。
Audit fees are the economic link between CPA and audit clients.
依照法律规定，被授权或受委托执行审计业务的组织体系。
In accordance with the law have been authorized or entrusted with the implementation of the audit business, organizational system.
文章从契约经济学的相关理论，特别是委托—代理理论的原理出发，对审计的三方面关系进行了分析。
This paper analyzes three aspects of audit from the related theories such as contract economics, especially trust-agent theory.
现行审计质量问题是审计委托权配置失范的外部性表现。
The current auditing quality problems are the externality of incorrect allocation of auditing authorization.
在简单审计委托关系下，注册会计师能保持较高的独立性，审计市场是有效率的；
Under the simple audit principal-agent relations, the certified public accountant can keep more independence, so the auditing market is effective.
针对代理人的策略，委托人对审计师进行奖励以诱使其不参与合谋。
According to the agent's tactics, the principal lure the auditor not to participate in conspiring by rewarding him.
结合工作实际采用审计委托书和组建审计联合主体等方法，可以有效解决上述问题，使干部经济责任审计工作顺利开展。
The paper proposes some useful solutions to solving the problems, such as using auditing mandate and setting up an auditing unit, to ensure smooth op.
审计授权或委托人与审计人之间由于信息不对称，形成审计的委托—代理关系。
Because of the asymmetry of the information between the audit authorizer and the auditors, the relation of principal-agent is formed.
应健全和完善审计准则，坚持完善的审计公费披露制度，设计较为完善的审计委托模式，从而为提高审计质量提供保证。
We should perfect auditing norms, stick to the revealing system at public expenses, and design comparatively perfect auditing trust mode to guarantee the promotion of auditing quality.
在审计契约制度中，为了维护特定的产权，针对审计委托人、审计人可以采用不同的方案，并对契约的期限予以适当选定。
In the audit contracts system, different designs can be applied to clients and auditors for the purpose of maintaining certain property rights and then the term of contracts can be set properly.
设立一个能代表众多审计报告使用者来进行审计委托并从中支付审计费用的上市公司审计基金是一个新的构想。
It is a new idea to create a fund of audit for listed companies that represents the numerous users of audit reports to entrust an auditor and pay for expenses.
从2006年开始，支付宝将所有客户备付金委托中国工商银行进行托管，并每月出具审计报告，在支付宝首页向全部用户披露。
From the beginning of 2006, pay treasure to all customers to deposit entrust ICBC trust, and monthly audit report, in pay treasure home page to all users disclosure.
然后分析促使审计合谋行为发生的均衡条件，并且检验了间接委托模式下的模型对我国上市公司审计的适用性。
Then it analyses the equilibrium condition when the manager and the CPA colluded, and also checks up if the model is fit for the audit process of the listed company in our country.
审计委托模式就是由谁来委托注册会计师对公司财务报告进行审计，其核心是审计委托权的归属。
Audit entrustment pattern is that someone entrusts Certified Public Accountant (CPA) to carry on the audit to the corporate finance statement. The core is the ownership of audit entrustment right.
委托代理理论下，外部审计是缓解代理冲突的重要制度安排。
In principal-agent theory, external audit is an important institutional arrangement to ease the conflict in agent.
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.
有关研究表明，审计人员的独立性受损是导致审计失败的一个重要根源，而审计独立性受损的主要影响因素是现行审计委托关系中存在的“管理层控制”问题。
The research indicated that the lack in auditor Independence result in the audit failure. And the lack in auditor Independence is mainly caused by the"management control"in audit relationship.
将一些专业化较强的内部审计工作委托给注册会计师，将提高内部审计独立性和审计质量。
If the CPA engages in the professional operation of internal audit, the independence and quality of int...
审计技术和审计委托制度都是审计意见购买行为的重要影响因素。
The pattern of the exertion of the right to audit commission has important influence on AOS.
这些问题主要因公共管理中存在严重的委托代理关系而导致，绩效审计是解决这一问题的有效措施。
These problems are mainly due to a serious principal-agent relationship of public administration and the performance audit is the effective measures to solve this problem .
这些问题主要因公共管理中存在严重的委托代理关系而导致，绩效审计是解决这一问题的有效措施。
These problems are mainly due to a serious principal-agent relationship of public administration and the performance audit is the effective measures to solve this problem .
应用推荐