第四章研究内部审计准则问题。
我们按照在美国普适的审计准则进行审计。
We conducted our audits in accordance with auditing standards generally accepted in the United States of America.
2007年是新会计审计准则正式实施的第一年。
The year of 2007 is the first year that implements the new accountant and the audit criteria.
现行国家审计准则其实已蕴含若干审计假设思想。
Current government audit standards actually have included some ideas of audit postulates.
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.
我们按照中国注册会计师审计准则的规定执行了审计工作。
We conducted our audit in accordance with China Standards on Auditing.
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.
内部审计准则委员会进行了广泛的协商和讨论之前，发行标准。
The Internal Audit Standards Board engages in extensive consultation and discussion prior to issuing the Standards.
要想使审计工作达到审计准则规定的质量水平，就必须实行质量控制。
If you want to make the audit work reach the quality level provided by the auditing standards, it is necessary to implement the quality control.
2006年新审计准则的发布标志着风险导向审计在我国即将步入实施阶段。
The risk-oriented audit in China come to the implementation stage after the release of new auditing standards in 2006.
与管理人员、外部审计师一道检查评价公认审计准则要求与委员会沟通的事项。
Review with management and the external auditors all matters required to be communicated to the committee under generally accepted auditing Standards.
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.
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.
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.
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.
本文从审计内容、审计准则、审计技术等方面浅谈知识经济时代的到来对我国审计的影响。
In the respects of audit contents, rules and techniques, this article talks about its influence on our audit.
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.
新会计和审计准则颁布和执行三年多来，很大程度上强化了会计监督，但也出现一些新问题。
New accounting and auditing standards promulgation and implementation for the past three years, largely strengthened the accounting supervision, but also appears some new problems.
环境审计在我国已经具有了一定的实践基础，环境审计的有效开展需要环境审计准则的指导。
Environmental auditing has had certain practice foundation in our country. Effective development of environmental auditing needs the instruction of environment auditing criterion.
由于审计项目管理方式、层次不同，各会计师事务所实施同样的审计准则往往产生不同的结果。
As the methods of management of audit project, different levels, accountant's firm to implement the same auditing standards tend to produce different results.
随着国内外审计准则制定机构相继发布新的审计风险准则，现代风险导向审计的推行成为了核心。
The auditing authorities in and abroad responsible for making new auditing standard released the new rules one after another recently, the Modern risk-oriented auditing is being given more concern.
同时，新审计准则的一个重大变化就是全面渗透风险导向审计的理念，更加强调对风险的充分关注。
Meanwhile, an important change in the new auditing standard is the absorbing of the risk-oriented auditing, which emphasized the concern of risk.
本研究建议最高审计机关在审计项目战略计划、审计准则建设和提高审计人员能力三个方面展开行动。
The research suggests that the National audit Office take action in strategic audit project program, construction of audit standards and improvement of auditor's capacity.
2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。
In 2003, the Chinese internal audit association had released the first batch of Chinese interior audit criterion, stepped out our country's profession of internal audit step.
2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。
In 2003, the Chinese internal audit association had released the first batch of Chinese interior audit criterion, stepped out our country's profession of internal audit step.
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