本文在对舞弊的动机、成因、手段分析的基础上,提出当前遏制财务舞弊应实行特种审计制度和联合审计制度。
Based on the analysis of the motivation, cause, tricks of financial fraud, this article points out the special audit system and joint audit system to control the financial fraud.
监管这部分计划的联合国开发计划署,曾企图掩盖这类新闻,限制对审计结果外传,并且拒绝媒体来调查。
The United Nations Development Program, which oversees that part of the program, tried to bury the news, limiting circulation of the audit and refusing media inquiries.
第二条涉外企业联合税务审计工作由各级税务机关国际(涉外)税务管理部门负责实施或组织实施。
Article 2 the joint tax audit of foreign-related enterprises shall be conducted or organized by the international (foreign-related) taxation department of the taxation authority at each level.
结合工作实际采用审计委托书和组建审计联合主体等方法,可以有效解决上述问题,使干部经济责任审计工作顺利开展。
The paper proposes some useful solutions to solving the problems, such as using auditing mandate and setting up an auditing unit, to ensure smooth op.
陕西今典联合会计师事务所设置有办公室、审计一部、审计二部、质量控制部、代理记账部、软件事业部等机构;
Shaanxi Classic C. P. A. Partnership constitution have office, audit 1 and audit now two, quality control department, act for organizations, such as bookkeeping department and software department…etc.
陕西今典联合会计师事务所设置有办公室、审计一部、审计二部、质量控制部、代理记账部、软件事业部等机构;
Shaanxi Classic C. P. A. Partnership constitution have office, audit 1 and audit now two, quality control department, act for organizations, such as bookkeeping department and software department…etc.
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