The research result is of great significance to audit theory and audit practice.
上述研究结果对于审计理论界和实务界均具有一定的意义。
It is not only a theoretical improvement of audit practice, but a system arrangement.
它既是审计实践的理论升华，也是一种制度安排。
Supply-based audit theory structure is the specification, is the guide of audit practice.
供给导向审计理论结构是供给导向审计理论的具体化，是审计实践的理论指南。
Combined with audit practice, the paper discussed how to carry out the works in the claims and counter claims.
结合审核工作实践，讨论如何开展工程中索赔与反索赔。
The guidance interior audit produces to the modern audit practice, takes the risk assessment as the core audit model.
风险导向内部审计产生于现代审计实践，是以风险评价为中心的审计模式。
In the audit practice, it lacks a suitable evaluation index system to make an objective and fair assessment of the audit.
从审计实践角度来看，缺乏一套行之有效的高新技术企业核心竞争力审计评价体系。
In order to find effect theory basis for the independence audit practice, the Modern Risk-Oriented Auditing was advanced.
为了给审计实践寻求有效的理论支持，审计界提出了现代风险导向审计理论。
The audit target is the purpose that audit want to attain, it plays a vary important role in the audit theories and the audit practice.
审计目标是审计活动所要达到的目的，在审计理论和审计实践中具有重要作用。
From the audit practice, it is not enough for comprehensive evaluation of the fulfillment of economic responsibility of leading cadres.
从审计实践来看，它对全面评价领导干部所承担的经济责任履行情况是不够的。
The first part and the last part are corresponding. Supply-based audit theory structure is the specification, is the guide of audit practice.
供给导向审计理论结构是供给导向审计理论的具体化，是审计实践的理论指南。
Our country internal audit practice still was at the comparatively primary phase, compared with the international standard has the very big disparity.
我国的内部审计实践尚处于较初级的阶段，与国际水平相比有很大差距。
Prior to this proposal, it was possible for an overseas firm to obtain atemporary audit practice certificate to come to the mainland to audit a specific company.
此项建议发布前，海外公司可以获得临时执行审计业务许可，前往大陆审计某一家特定的公司。
How to improve the audit quality and avoid the audit risk is not only the critical problem in audit practice, but also is the important issue in audit theory research.
如何提高审计质量，防范审计风险，不仅是审计实践面临的紧迫问题，也是审计理论研究的一个重要课题。
The application of the theory "limited reason" demands that we put a more emphasis on the reason of procedure and specialty judgement of audit practice to ensure the re…
有限理性“理论的运用，要求我们更加重视审计实务的程序理性和审计专业判断的理性，以保证审计结果步入良性循环。
With continuous expansion of school size and increase of professional volume of construction work's audit, the subjects facing in the audit practice are impatient for solution.
伴随学校规模的不断扩大，基建工程审计的业务量增多，审计实践中面临的问题急待解决。
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.
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。
Similar to the Project Management discipline, which is governed by its own standards and best practices such as PMBOK and Projects in Controlled Environments (PRINCE2), so is the Audit practice.
类似于项目管理规程，受到其自己的标准和最佳实践治理，例如PMBOK 和ProjectsinControlledEnvironments（PRINCE2），因此是审计实践。
Audit culture is the way of activity and the result of activity that is the audit subject of taking a given society culture as background, which has been shaped over the audit practice of activity.
审计文化是以一定的社会大文化为背景的审计主体在审计实践活动中所形成的活动和活动结果。
Finally, several Suggestions are mentioned, in the hope of introducing value-added idea to Chinese auditors, and facilitating value-added auditing applying in Chinese internal audit practice widely.
最后提出几点建议，希望能推进价值增值的思想在中国内部审计界的宣传，促进增值型内部审计在中国内部审计实践的开展。
This paper analyses some neglected questions about the level of materiality, which displays some instructive role in application of the level of materiality and improves the quality of audit practice.
本文阐述了重要性水平在审计实务应用中应重视的几个问题，对审计实务中重要性水平的正确应用有一定的指导作用。
The internal audit department will meet or exceed the Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors.
内部审计部门执行或参照内部审计师协会内部审计专业实务标准。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
Relevant legislation, standards and policies should be recorded, to determine requirements for practice, review, audit and testing of records management processes.
档案管理相关的立法、标准及政策均应被记录下来，以订定档案管理过程中有关实务、清查、稽核及测试的需求。
Perform a practice audit where appropriate.
在适用的时候实践一次审核。
After several year fundamental research and the practice exploration, the follow-up auditing this kind of new audit pattern promotes gradually.
经过几年的理论研究和实践探索，跟踪审计这种新的审计模式逐渐在工程项目审计中推广开来。
Study of the network audit system has been a prospective area and has far-reaching significance in theory and practice.
流量审计系统开发是一个非常有前景的领域，具有深远的理论研究和实践应用价值。
Study of the network audit system has been a prospective area and has far-reaching significance in theory and practice.
流量审计系统开发是一个非常有前景的领域，具有深远的理论研究和实践应用价值。
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