审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility.
审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
而审计责任可以分为外部责任和内部责任两方面。
Generally speaking, audit liability consists of two parts, exterior liability and interior liability.
本文分五个部分来诠释注册会计师审计责任的界定问题。
This paper is divided into five parts to explain the question of limiting and dividing audit responsibility reasonably.
注册会计师审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
注册会计师审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility.
这使得注册会计师和会计师事务所的审计责任一直成为人们关注的焦点。
This enables certified public accountants and accounting firms audit responsibility has become the focus of attention.
本文系统阐述了注册会计师审计责任的构成要件、归责原则、因果关系以及损害赔偿。
The essay discussed the auditing liability of certified public accountant(CPA) and its constitutive requirements, principle of liability delimitation, causality and compensation for damage.
最后介绍了一些审计责任界定的新做法并罗列了注册会计师避免法律责任的几项措施。
At last, I give a brief introduction of some new methods in responsibilities identification and avoiding extra auditing risk.
确定注册会计师的法律责任，会计责任与审计责任的科学区分和合理承担则是前提和关键。
Must determine chartered accountant's legal liability, accountant the responsibility and the audit responsibility science discrimination and undertakes is reasonably the premise and the key.
审计诉讼频频爆发的原因多种多样， 毕业论文范文审计责任界定不明确是其中很重要的一个方面。
There's a variety of reasons contributing to the explosion of auditing suitcases, and the vague identification of auditing responsibility takes a big account between them.
第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。
The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.
本文结合高校内部审计工作实际，论述了规范高校内部审计责任的现实意义。指出规范高校内部审计责任的内涵及其存在的问题。
Concerning the responsibility of inner audit in higher education, this paper discusses its practical significance, contents and existing problems in the light of the working experience.
负责部门预算执行情况的审计监督；负责对部属单位负责人经济责任离任审计；指导部属单位的内部审计工作。
To audit and supervise the implementation of department budgets; to audit the economic accountability of outgoing officers of institutions affiliated to the Ministry.
这使得对每个用户的动作进行审计以及提高责任性都变得更加容易。
This makes it easier to audit the actions of each user and improves accountability.
2002年，安达信事务所就因其销毁文件以及其他为安然公司(一家已倒闭的能源巨头)所做的审计行为而负有刑事责任。
In 2002 Arthur Andersen was found criminally liable for its shredding of documents and other actions linked to its audits of Enron, a collapsed energy giant.
管理者有行政责任来回顾审计报告，回顾质量体系的适用性和有效性。
Management with executive responsibility reviews audit reports as part of their review of the suitability and effectiveness of the quality system.
经济责任审计是一项政策性很强的工作。
Economical responsibility auditing is a job with a strong political significance.
由于先进的计算机技术和审计开始，助理审计正在迅速得到更大的责任和挑战。
Because of advances in computer and audit technology, beginning assistants on the audit are rapidly given greater responsibility and challenges.
侦查所有欺诈是审计师有责任。
银行业金融机构董事会对外部审计负最终责任。
The board of directors of a banking financial institution shall bear the ultimate responsibility for external audit.
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
Our responsibility is to express an opinion on these financial statements based on our audit.
经济责任审计作为强化领导干部监督的措施，其对于强化领导干部履行自身经济职责有重要意义。
As a measure to strengthen surveillance for leading cadres, audit in economic responsibility has important significance to strengthen leading cadres to do their duties.
高等学校内部经济责任审计工作是一项主要的经济监督与评价活动。
The auditing job of economic responsibilities in colleges and universities is a major activity for economic supervision and appraisal.
审计师有责任去记录公司簿记。
目的作用的特殊性、方式方法的复杂性、工作安排的被动性，是经济责任审计的特点。
The characteristics of the economic responsibility audit refer to the specialty of purpose and function, the complexity of method and the passivity of work arrangement.
如何判定CPA的审计法律责任，CPA职业界与法律界一直存在着不同的认识。
How to judge the legal liability for the audit of CPA, there are different views between CPA profession and law profession.
如何判定CPA的审计法律责任，CPA职业界与法律界一直存在着不同的认识。
How to judge the legal liability for the audit of CPA, there are different views between CPA profession and law profession.
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