审计理念是指在一定的社会环境条件下，审计为达到其目标、实现其职能而对社会所产生的价值判断。
Audit idea is a value judgment to the society made by audit when it achieved its purpose and function under the certain social environment.
治理会计信息失真，我们应该走一条法制与社会审计相结合的道路。
Control the distortion of accounting information, we should go the way to legality and society audit.
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.
在当今社会，审计独立性受到各方面因素的制约和干扰。
In the current society, the independence of audit is restricted by the various factors.
负责社会劳动保障方面年检和审计工作。
Being responsible for annual inspection declaration and auditing about social labor security.
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.
国内外上市公司的一系列财务丑闻暴光之后，使社会审计职业形象严重受损。
The exposure of a series of financial scandals in both domestic and foreign corporations affected the image of social audit seriously.
对于社会公众高度关注的一些领域，比如像土地出让金收入、矿产权的转让等，我们要全面审计。
We will also carry out comprehensive audits in those areas which are of high concern to the public, including the revenue on the transfer of land use rights and transfer of mining rights.
然而，已有的文献表明，我国目前对社会责任审计的研究远远落后于实际需求。
As it is indicated, the research on social responsibility audit in China now drop behind actual requirement.
审计职业界能赢得今天的社会地位和声誉，在很大程度上源于审计独立性以及对这一问题的持续关注。
Audit profession should owe its current status and prestige, to a high degree, to the persistent auditing independence.
注册会计师的职业性质决定了它是一个容易遭受法律诉讼的行业，由于社会、公众、法律等原因，使民间审计职业近年来一直遭受“诉讼爆炸”的困扰。
The profession of registered accountants easily meets the actions at law. The folk audit is obsessed by actions at law due to the causes of the society, public and law.
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the society responsibility accounting rising and being attached importance, the society responsibility audit springs up.
审计学作为一门社会学科，也有其自身的审计假设。
Auditing as a social-science discipline, has its own hypotheses as well.
社会审计文化是我国社会审计人员长期审计实践活动形成的经验、知识积累的系统总结。
The culture of social audit is the systemic summarization of experience and knowledge which derived from audit practice actions for a long time of social auditor in our country.
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the social responsibility accounting rising and being attached importance, the social responsibility audit springs up.
可以从事或提供各类资产评估和社会审计的咨询服务。
So, I can provide all kinds of assets evaluation and social audit consultation services.
邻里进行了审计，客观地衡量每个答辩物理和社会环境。
Neighborhood audits were conducted to objectively measure physical and social environments for each respondent.
事实上外部审计发现，社会团体似乎已被完全排斥在战略规划会议了。
In fact an external audit discovered that community groups appeared to have been entirely left out of the strategy planning sessions.
但是，社会对注册会计师行业高审计质量的偏好与注册会计师行业暴露出的审计质量低劣的个案有些不协调。
But, it isn't coordinative between social hobby of the high auditing quantity to the CPA's profession and the individual cases of the inferior quantity.
目前我国社会审计质量低下，审计独立性缺失，引发了对审计业务与非审计业务是否分拆的争论。
The poor quality of social audit in China and the lack of auditing independence have led to an argument on whether the audit business and the non-audit business should be separated.
会计师事务所是由注册会计师依法设立的从事社会审计工作的自负盈亏的社会中介机构，其盈利来源于所接受的项目。
Accounting firm is established by law in social audit of the self-financing of social intermediary organizations, accepted by the profits from the project.
由于审计在现代社会经济生活中的重要作用，对审计活动的管理也越来越重要。
Audit is even more necessary for the management of audit activities because it's taking more and more important part in modern social economic life.
风险导向审计是一种在审计实践中产生的，为了适应现代社会的高风险环境，以风险评估为中心的审计模式。
The risk-based auditing is a risk assessment model that generates in the practice of auditing, in order to adapt to modern society's high risk.
本世纪初以来，世界各国的重大舞弊案频繁发生，审计职业界面临着社会公众的巨大压力。
Since early this century, the world's major event occurred frequently, auditing profession faced the social public pressure.
随着社会公众对环境信息的需求，民间审计组织应成为未来环境审计的主导。
With the increasing need of environmental information by the public, non-governmental auditing organizations should be the leading part of the future environmental audit.
于是，社会对内部审计人员的综合能力(素质)也随之有了更高的要求。
And then, the society asks internal auditors to have more comprehensive ability (quality).
审计活动历来属于高风险的职业领域，这种高风险既来自于全社会对审计工作质量越来越高的厚望和要求，也来自于日益复杂化的审计工作环境。
The risks not only come from the desire and requirement on high quality of audit from the whole society, but also come from the audited units with more and more degree informationization.
作为会计信息鉴证人，注册会计师发表的审计意见日益受到社会公众的关注。
As a attestor of accounting information, The audit opinions expressed by CPA are concerned by the public more and more.
作为会计信息鉴证人，注册会计师发表的审计意见日益受到社会公众的关注。
As a attestor of accounting information, The audit opinions expressed by CPA are concerned by the public more and more.
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