第二章是内部审计规范理论问题的研究。
Chapter Two is a study of the theoretical issues of internal audit standards.
审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。
Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives; otherwise, auditing postulates are basis of auditing concepts and auditing criterions.
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.
应建立事前、事中、事后审计相结合的内部审计监督与评价体系，促进内部审计规范化、制度化。
An internal evaluating and supervising system should be established for the audit throughout the whole processs...
鉴于以上情况，本文提出了按照税务审计规范建立涉外税务审计信息系统的设计方案，并加以实现。
With the background, this paper provides and realizes the design scheme for the tax audit management information system based on the tax audit criterion.
首先在界定内部审计规范相关概念基础上，对内部审计规范含义、特征、分类及其内在逻辑结构进行深入的分析。
First, it gives a detailed analysis of the meaning, features, classification and internal logical structure of internal audit, after defining the basic concepts of internal audit standards.
如果只是为了审计和监管的目的而使用FastTrack映射规范，那么这问题不大。
This does not present a problem if you only plan to use the FastTrack mapping specifications for audit and governance purposes.
比如网络安全的审计方面需要的人手可能不必懂编程，但却要知道如何进行规范管理。
The auditing side of cyber security needs candidates who might not be able to write security programs but can understand how to regulate activity.
出现如今这些问题的根本原因不是因为模型，而是因为缺乏审计报告准则来规范输入模型的数据。
The root cause of the current problem is not the models, but the lack of reporting standards for the input data used by these models.
萨班斯—奥克·斯莱法案创设了一个昂贵的及有争议性违宪的新的协调机构去规范审计公司活动，而不是创造一种规则改变现有的机制。
Rather than creating a regulation to change the system, Sarbanes-Oxley created an expensive and arguably unconstitutional new regulatory agency to regulate the audit firms' activities.
充分发挥管理审计的职能在于提高管理审计的认识，构建管理审计的工作规范，提高审计人员的素质。
To give full play to the function of audit management lies in promoting the recognition of auditing management, construct the norm of it and improve the quality of auditors.
如发现任何违法、违反本规范或其它不道德行为，全体员工均有义务立即向其上级主管或董事会审计委员会报告。
All Employees are obligated to immediately report observed violations of the Code and illegal or unethical behavior to supervisors or the Company's Audit Committee of the Board of Directors.
在依法治企的今天，完善企业内部审计机制，是规范审计工作的重要保障。
Today, improvement of internal audit mechanism in enterprises is an important guarantee of standardizing auditing.
因此，要加强领导、规范制度，明确职责，提高审计人员素质。
Therefore, we should strengthen guiding, standardize system, make duty clear and promote auditors' quality.
评审的形式与很多因素有关，比如开发过程成熟度，任何法律或者规范要求，或者审计需求。
The formality of a review process is related to factors such as the maturity of the development process, any legal or regulatory requirements or the need for an audit trail.
依法开展内部审计，规范教育行政管理，将是我们不断探索的方向。
To carry out internal audits in accordance with law and standardize education administration, will be our continuous exploration direction.
本文阐述了SOX法案对IT部门的审计要求，对IT部门应如何应对这一挑战，整合IT资源，规范IT流程，提高核心竞争力做了一些探讨性分析。
This paper describes SOX audit requirement to it department, analyses how it can handle this challenge, integrate it resource, correct it process, improve core competence.
第三章探讨内部审计法律规范问题。
Chapter Three explores the issue of legal standards of internal audit.
在当今纷繁复杂的经济环境下，在人是“有限理性”的前提下，只有审计程序合理及过程规范，才有审计结果的理性可言。
Under the complicated economic environment, the audit results cannot be expected to be impartial unless the procedure and process are reasonable and normative on the premise of "limited reason".
本文试图以管理学和组织行为学理论为基础，通过借鉴内部审计学家的理论和国际职业组织的规范，来探讨内部审计应否被授予处理处罚权。
This paper is a study on the power to dispose and punish of internal auditing based on the theories of management and the science of organizational behavior.
要进一步提高我国国家审计报告的质量，就必须加强审计报告的规范化建设。
The standardization of state audit report is a necessary condition for the improvement of the quality of our state audit report.
研究成果对制定有关行业规范、公司外部审计以及证券司法案件诉讼等也具有一定的借鉴参考价值。
The research achievement has a valuable reference for regulators on establishing some industrial standards, corporate outside audit, securities cases of judicial proceeding, etc.
因此有必要对公共财政支出绩效审计进行系统的分析和探讨，并对其在实践中存在的问题加以规范。
So we need a system analysis and discuss on the public fiance performance audit. And we need to improve the existing the problem from practice.
本文采用规范与实证相结合的研究方法对公司治理结构与审计意见的相关性进行研究。
This paper USES both the Normative method and Empirical method to research the relevance of the corporate governance structures and the audit opinions.
如何规范招标投标审计？
How can the inviting and submitting tenders be standardized?
第三，规范审计市场竞争和审计收费标准，控制竞争对审计定价的影响；
Third, standardize the market competition of auditors and audit fees, control the impact of competition on audit pricing.
解释审计的性质、目的和范围包括外部审计的职责法律规范及道德准则。
Explain the nature, purpose and scope of assurance engagements including the role of the external audit and its regulatory and ethical framework.
解释审计的性质、目的和范围包括外部审计的职责法律规范及道德准则。
Explain the nature, purpose and scope of assurance engagements including the role of the external audit and its regulatory and ethical framework.
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