工作范围为中国及大中华区佳通集团控股下非上市公司的营运及经营审计。
The work scope would be operational audit of non-listed companies of the group in greater China.
从最初直接为所有者服务的财务审计到为管理者服务的经营审计、管理审计向为利益相关者服务的治理审计转变。
It continually changing from the financial audit services for owner to the operating audit for manager to the corporate governance audit for stakeholders.
至关重要的是，日本公司和美国的不同而无需监管局或经营的独立性来选择审计员或磋商其费用。
Crucially, Japanese companies are not obliged, as are American ones, to have oversight boards, independent of management, to select auditors and negotiate their fees.
目前，按照要求，审计师本应评估一家公司是否具有持续经营的能力，但审计师往往只关注企业的财务实力，而不是经营的可持续性。
Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.
审计师在审计报告日来到之前必须确保资金有再次流入的良好前景，使得他们能对公司持续经营的结论签字。
Auditors also want to be reassured about refinancing prospects well before maturity dates so they can sign off on companies as going concerns.
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.
它不是国家审计在企业的延伸，而是企业不可或缺的管理手段，对企业经营和管理起着保障和促进作用。
It is not the elongation of audit in enterprise, but is an indispensable administration means, making the actions of guarantee and promoting to the management and administration of enterprise.
重要部门的人员调整，例如，经营、会计、资料处理，内部审计。
Personnel turnover in key functions, e. g. , operating, accounting, data processing, internal audit.
通用汽车的审计机构必须在3月底前对该公司的“持续经营”状态作出决定。
GM's auditors must make a decision on the company's 'going concern' status by the end of March.
银监会在必要时可指定会计师事务所对消费金融公司的经营状况、财务状况、风险状况、内部控制制度及执行情况等进行审计。
The CBRC may designate an accounting firm, if necessary, to make an auditing of the consumer financial company about its business, finance, risk and internal control system and implementation.
公司关键经营岗位员工辞职，如无特殊原因，离职审计工作在5个工作日内完成。
For the resignation of employees in key operation positions of the company, the resignation audit should be finished within 5 working days without special reasons.
企业风险管理审计不仅是企业实现经营目标的保证，而且是强化内部控制的有效手段。
Enterprise risk management audit is not only enterprises operating objectives, and which is to strengthen the internal control of the effective means.
风险评估过程的作用是识别、评估和管理影响被审计单位实现经营目标能力的各种风险。
Thee process of risk assessment aims to identify, assess and manage the risks that can affect the entity's capacities of achieving goal.
接下来发生的是消砍，——给人的感觉是整个国家由一个审计公司经营，他们手握一柄钝刀，一番狂砍。
Then came the cuts. It feels like the country is being run by a firm of auditors hacking away with a blunt machete.
其目的是通过实施该审计模式，为整个企业的未来绘制蓝图，制订全盘战略，实现企业一体化经营。
The audit mode is to work out a blueprint for the enterprise, make an overall strategy and implement enterprise integrated operation.
现代网络技术改变了传统的企业管理模式、经营模式和会计模式，并对传统审计提出了挑战。
Modern technology of network has changed the traditional patterns of business management, business sales and accounting activities, which has put forward a challenge to the traditional audit.
审计人员需要考虑管理层使用持续经营假设是否适当。
The auditor needs to consider the appropriateness of management's use of the going concern assumption.
最后，在客户选择策略上，我们通过实证检验发现，偏好“四大”审计的客户与我国本土大所客户相比，规模更大，经营状况更好，审计风险更低。
Third, the empirical results suggest that the corporates which choose the big four for auditing have bigger size, better operating status, and lower audit risks than domestic big CPA firms'clients.
涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。
CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.
世界已进入产品极其丰富的时代，市场营销在企业经营活动中的重要性与日俱增，营销审计的作用也日显突出。
In the age with abundant products, since marketing becomes more and more important, marketing audit plays a great role in the enterprise operation.
企业持续经营风险的加大同样增大了注册会计师的审计风险。
The increase of risks in going concern also gives an edge to CPAs' auditing risks.
其中的信息包括：净收益，营业收入，资产负债表数据，审计报告，对公司经营记录和未来方向的管理讨论。
Information includes earnings, revenues, balance sheet data, an auditor statement, and management discussion of the company track record and future direction.
内部审计日益成为企业强化经营管理的重要手段，在现代企业管理中越来越显示出重要地位和作用。
Strengthening the internal audit and management of the enterprise has become an increasingly important tool in the modern enterprise management and demonstrate the important status and role.
从宏观到微观、从生产到经营、从管理到业绩、从物质领域到非物质领域等，都存在经济效益审计问题。
Audit of Economy Return is concerned with many problems ranging from macrocosm to microcosm, production to operation, management to achievement, and material field to non-material field.
随着风险管理在企业经营活动中的作用越来越重要，如何利用内部审计的手段进行有效的风险管理是亟待解决的问题。
As risk management has played an increasingly important role in business activities, how to make use of the effective means of internal audit to improve risk management is to be resolved.
审计人员需要评价企业也许不是一个持续经营实体的风险。
The auditors need to assess the risk that the company may not be a going concern.
审计人员需要评价企业也许不是一个持续经营实体的风险。
The auditors need to assess the risk that the company may not be a going concern.
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