审计特征是审计理论的重要组成部分，它赋予审计时代特征和行为内涵。
Audit characteristics is an important part of auditing theory, which reflects the demand of the development of The Times.
长期以来，我国工程项目竣工结(决)算审计带有明显的事后审计特征。
In China, for a long time, auditing completed final account (estimate) of construction project has been featured with a significant post-audit.
一旦将审计报告定义为一种“增量”信息，该种信息就必须具备某些重要特征。
When the audit report is viewed as one sort of incremental information, it must have some special characteristics.
黄金企业的性质和特点决定了黄金企业的管理审计不同于其他一般性生产经营企业，具有自己的特征。
The gold enterprise's nature and the characteristic had decided the gold enterprise's managerial auditing is different with other generality production operation enterprise, has own characteristic.
文章从审计风险的概念和模型入手，在系统分析了电子商务环境下审计风险特征的基础上，就降低审计风险的对策进行了探讨与思考。
Beginning with the concept of audit risk and model, this paper, on the basis of systematic analysis of characteristics in electronic business, goes into the way to deal with reducing audit risks.
本文首先阐述了市场营销审计的理论基础，提出了市场营销审计的假设，并分析了市场营销审计的本质和特征。
This paper expatiates the marketing audit's theory foundation at first, brings forward the marketing audit's hypothesis, and analyses its nature and characteristics.
本文从审计判断的特征、成因入手，探讨了在现代审计模式下审计判断在审计过程中的应用问题。
This thesis analyzes the features and contributing factor of audit judgment and discusses the application in audit process under the present audit model.
相对于账项基础审计、制度基础审计而言，风险导向审计具有的特征优势更适合于中小会计师事务所的审计。
For basic auditing of the entry item and basic auditing of the system, auditing with risk guidance, which is of its own advantage, is fit for auditing from medium and small offices of accountants.
最后，结合价值链理论特征阐述了内部审计实现转变的途径。
Finally, the combination of the value chain theory expounded the characteristics of the internal audit to achieve change.
上市公司利润操纵行为的形式和财务特征是什么，我们如何对利润操纵行为进行审计防范，本文就此提出了自己的看法。
What are the forms of listed company and financial characters﹖ How to audit and against these behavior﹖ The author brings forward his opinion.
同时法律与国家审计又相互区别，它们是两种不同的事物，其产生的依据、职能、特征、作用各有特点。
At the same time law and state audit are two different items distinguishing from each other.
通过运用我国A股上市公司2005年和2006年随机选取的772个样本，就上市公司的董事会特征对审计费用的影响进行了实证研究。
By using the 772 samples selected at random from Chinese A-sharing companies in 2005 and 2006, this paper researches empirically the features of board of directors of listed company on the audit fee.
接着在文献回顾的基础上对董事会特征与审计质量进行了分析并提出了本文检验的假设。
Next this article analyzes the relevance between the board of directors characteristics and the audit quality and proposes examined suppositions on the basis of the literature review.
第三部分绩效审计的定义、特征以及比较。
Section III the definition, characteristic and comparison of the government performance audit.
在分析审计重要性水平的四大特征和揭示影响审计重要性水平的五大因素的基础上，探究了确定审计重要性水平应关注的问题。
On the basis of analyzing the four features of auditing importance level and revealing the five factors influencing it, this paper explores some issues in identifying auditing importance level.
地域特征是影响中国上市公司审计定价的重要因素。
Regional characteristics is the important factor of affect the audit pricing of Chinese listed company.
本文通过建立动态博弈模型，分别分析了变动收益和固定收益下的审计意见购买的行为特征及其最优监管策略。
Through solving a dynamic game, this paper analyzes the characteristics of and regulatory strategies to the opinion-shopping behaviors with variable income (APVI) or fixed income (APFI).
接着进一步阐述审计质量的特征，这些特征体现了不同的审计质量衡量标准体系的构建思想。
Then this article discusses the character of auditing quality, which reflect different ideas on the building-up of the appraising standard system of auditing quality.
审计的两个基本特征：独立性和权威性。
Audits of the two basic characteristics: independence and authority.
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。
An important feature of modern editing is that it is based on the research and evaluation of internal control system of the audited entities.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
与其他审计类型相比，经济责任审计在审计客体、审计内容、审计程序和审计报告上有比较明显的特征。
Compared with other types of audit, the accountability audit has some characteristics distinct from them in object, audit coverage, procedure and reporting.
然后以2006年我国上市公司相关数据检验审计委员会的有效性以及股权特征对这种有效性的制约或者促进程度。
Then, we study the efficiency and the impact of ownership character on audit committee based on datas of the listed companies of 2006 in China.
美国广播公司的官网上实时的更新以案件研究为特征的项目，它是一个结合了审计度量的项目。被描述为将会比新出炉的基本报告模式走的更远的模式。
The ABC website currently features a case study that describes going even further than the new basic reporting format, with a new mix of audience metrics.
该文分析了审计风险的成因、特征，提出了审计风险的控制措施和策略。
The paper analyses the cause of formation and the features of audit risk and suggests the measures and policy of controling the audit risk.
理性经济人特征是描述所有者和审计师行为及其效用函数的重要假设和分析基础。
When the behaviors and utility functions of the firm owner and the auditor are described, the rational agent characteristic should be applied as a basic assumption.
阐述了如何强化审计风险意识，同时分析了审计风险的形成及特征，重点论述了防范与控制审计风险的措施。
States how to strengthen the consciousness of audit risk and analyses the formation and characteristics of audit risk, especially discusses the measures to keep watch and control audit risk.
高校内部经济责任审计具有客观性、非确定性、高风险性、可控性等特征。
The audit of the internal economic responsibility in colleges and universities is characterized by its objectivity, uncertainty, high risk and controllability.
民间审计的特征是由特定的审计环境所决定的，审计环境的变迁必然要求民间审计做出相应变化且使民间审计具有阶段性的新特征。
The features of private audit depend on special audit environment whose changes indispensably require relevant changes of private audit and supply private audit with new characteristics of stages.
民间审计的特征是由特定的审计环境所决定的，审计环境的变迁必然要求民间审计做出相应变化且使民间审计具有阶段性的新特征。
The features of private audit depend on special audit environment whose changes indispensably require relevant changes of private audit and supply private audit with new characteristics of stages.
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