而审计质量是审计工作的生命线,是有效完成审计任务、降低审计风险、提高审计效益的保证。
Audit quality is life line of audit work, is guarantee for completing audit task effectively, decreasing audit risk, increasing audit efficiency.
作为完整的经济效益审计方法,应包括技术方法,思想方法和工作方法。
As a complete method of economic efficiency auditing, it includes the spheres of technology, ideology and working methodology.
经济效益审计的思想方法和工作方法是完成经济效益审计的前提条件,是对经济效益审计人员提出的一般性要求。
The auditing process concerning ideology and working methodology constitutes the pre-condition in the auditing of economic efficiency and a general requirement for the auditors.
本文提出财政资金效益审计的客观基础是检查公共责任。
The objective foundation of fiscal funds benefit auditing is to check the public accountability.
我国的各级审计机关不同程度地开展了类似效益审计的试点和探索,但这种试点和探索只是初步的、零星的,缺乏系统性。
The auditing authorities at all levels of our country pilot and explore the efficiency audit in various degree similarly, but it is preliminary, fragmentary and lack of systematization.
帮助企业用内部审计的工具去发现问题、分析问题、改进管理并提高效益。
Assisting enterprises to utilise internal auditing tools for revealing problems, analysing problems, enhancing management and improving efficiency.
阐述了在修船生产中建立机务费用审核审计制度的必要性以及应采取的措施,并通过实例说明其产生的经济效益。
This paper expounds the necessity of managing cost verification and audit system in ship repair, measures for achieving it and samples for showing its economic efficiency.
介绍了建筑施工企业的内部审计与风险管理,并就如何提高企业的管理水平与经济效益提出了几点建议。
This paper introduces the internal audit and crisis management of construction enterprise, and puts forward some suggestions on how to increase the management level and economic benefit of enterprise.
本文从医院经济效益审计的原则、内容、程序和方法等几方面就医院如何开展经济效益审计进行初步的探讨。
This article has discussed how to carry out economic benefits auditing from the aspects of the principle, content, procedure, and methods of economic benefits auditing.
由于农业科技专项资金建设项目较多、金额较大,探索效益审计很有价值。
It is worth studying the benefit audit because of the large number of construction projects and the big amount of special funds of agricultural science and technology.
对财务效益审计子系统与工程造价审计子系统系统做了详细的系统分析及设计,并编制出财务效益审计部分子模块演示程序。
Make detailed system analysis and design to the finance benefit auditing and cost auditing and system, and program to demonstrate the former.
企业内部审计的第一位任务是效益审计。
The first task of the audit is the audit of the enterprise's beneficial results.
在这种情形下,进行高校效益审计体系的研究就非常必要。
Under such a circumstance, it's very necessary to study the benefit audit system of university.
前言:目的:为加强医疗机构药品管理和利用效益审计提供参考。
OBJECTIVE: To provide references for the performance auditing of the management and use of drugs in medical institutions.
本篇论文选择对高校经济效益审计进行研究。
This thesis will do some researches about high school's economical effectiveness audit.
通过对工业企业清洁生产的审计验收,取得了较好的经济效益、社会效益和环境效益。
The good benefits of economy, society and environment were gained through auditing, checking and accepting procedures to clean production at Haimen industries.
在现代企业制度下,只有建立与之相适应的内部审计模式,才能真正发挥内部审计的服务作用,实现内部审计的效益作用。
In the modern enterprise system, only to set up the corresponding inside audit pattern, inside audit can play the service role and realize its effects.
它是保证效益审计质量的一个必要条件,也是审计人员提出审计意见、做出恰当审计结论的基本依据。
It is an essential condition that ensures the quality of performance auditing and also a fundamental basis on which auditors put forward adequate audit conclusions.
内部审计的最终目标是提高企业经营效益。
The final target of internal audit is to improve the company's benefit.
审计机关对前款所列财政收支或者财务收支的真实、合法和效益,依法进行审计监督。
Audit institutions shall, according to law, supervise through auditing the authenticity, legality and beneficial.
本文从审计时间、职能、目的、成果、依据、方法及内容诸方面论证了公共工程跟踪审计所具有的效益性特征。
This paper explores such performance audit features as time, functions, goals, results, bases, methods and contents in terms of tracking audit of pubic projects.
要揭示高校校办企业资产及效益的真实性,需对企业的潜亏进行审计。
To reveal the enterprises' genuineness of assets and benefits in college, it needs to audit the enterprises' potential capital loss.
而在国有商业银行审计中推行风险导向内部审计,可以达到加强内部管理、提高效益和防范风险的作用。
To promote risk-oriented internal audit in the state-owned commercial Banks can make it possible to strengthen the internal management, improve the efficiency and prevent the risk.
高校内部价格审计是为降低学校采购成本,提高教育资金使用效益服务的。
The price audit within the colleges is in the service of decreasing the purchasing costs of colleges and improving beneficial results of the educational funds.
全面主持公司的日常业务运营,监测指标,完成运营审计,建立业务运作体系,提升业务营运效益。
Overall charge of the company's daily business operations, monitoring indicators, completed operations audit, the establishment of business system to enhance business operation efficiency;
现代审计以效益审计为中心,然而,现有的高校审计却主要是针对财务审计的。
Benefit audit is the center of modem audit, however, the university audit standards in existence mainly aimed at financial audit.
理论证实,当局绩效审计在促进当局改善办理、进步公共资本运用效益方面阐扬着宏大感化。
Practice proves that the government performance audit in promoting the government improve management and improve the efficiency in the use of public resources play a huge role.
第三部分,高校经济效益审计评价指标体系的建立和如何在高校开展经济效益审计。
The three part , the establishment of high school's valuing indexes system and how to carry out economical effectiveness audit in high school .
我国国家审计内容正由真实合法审计为主向真实合法审计与效益审计并重转变。
China national audit is committing to pay equal attention to performance audit while giving priority to reality and compliance audit.
我国国家审计内容正由真实合法审计为主向真实合法审计与效益审计并重转变。
China national audit is committing to pay equal attention to performance audit while giving priority to reality and compliance audit.
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