It offers overall and feasible theory technical support for auditing practice.
它为指导审计实务提供了全面可行的理论技术支持。
Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.
在审计实践中运用风险基础审计，可以有效地规避审计风险，提高审计工作效率和质量。
A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.
A7熟悉会计准则、审计准则及国际会计与审计准则，掌握会计、审计实务基本操作技能；
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
However, the inconsistencies in the interpretation of the independence concept and the subsequent auditing practice resulted herein cause independent supervisory work to be trapped in a vicious cycle.
由于独立性概念的不一致及其所导致的运作与执行的不一致，使得对独立性的监管陷入一种不可自拔的恶性循环之中。
But due to the characteristics of auditing industry, the phenomenon of low-quality auditing and the "conspiracy" between auditors and listed companies frequently arise in practice.
但是，由于审计行业自身的特点，现实中审计质量低下、审计师和上市公司“共谋”的现象却屡见不鲜。
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。
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。
Combined with the practice discussion is made on the properties and significance of the inner control to auditing.
结合审计实践，论述了内部控制审计是一种审计方式以及内部控制审计的性质和意义。
Finally, giving the methods and tactics of auditing, modeling, improvement and evaluation of knowledge process, which would lay the foundation of related theory research and practice.
最后，给出知识流程审计、建模、改进与评价的具体策略与方法，为知识流程相关研究的理论拓展以及实际应用奠定基础。
But in practice, the execution of auditing by law is not as good as expectation, the ability of auditing by law of ministry of audit need to be improved.
但是，从审计实践来看，依法审计的执行情况并不理想，依法审计能力尚待进一步提高。
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。
Researches on environmental auditing theory framework are of great importance in theory and practice, and they are the first key question to be solved in researches on environmental auditing theory.
环境审计理论结构研究对环境审计理论的完善和环境审计实务的开展都具有十分重要的意义，是环境审计理论研究必须首先解决的关键问题。
The risk-based auditing is a risk assessment model that generates in the practice of auditing, in order to adapt to modern society's high risk.
风险导向审计是一种在审计实践中产生的，为了适应现代社会的高风险环境，以风险评估为中心的审计模式。
Last, design a appraise system for auditing professional judgment, put measure into practice.
最后，研究设计了审计专业判断的评价系统。
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。
Environmental auditing has had certain practice foundation in our country. Effective development of environmental auditing needs the instruction of environment auditing criterion.
环境审计在我国已经具有了一定的实践基础，环境审计的有效开展需要环境审计准则的指导。
So the objective of the thesis is to build a systematic, rational and effective fraud auditing theory framework, which will offer a guide for researches on fraud auditing theory and practice.
因此，本文的目的是构建一个全面、系统、合理、有效的舞弊审计理论结构，为深入系统的研究舞弊审计提供一个可供参考的指南，以期进一步指导实践。
Auditor's report is a bridge to link the auditing theory and practice.
审计报告是联系审计理论与实务的桥梁。
These are far-beyond the traditional auditing theory frame, which gives us more new questions on auditing theory and practice.
这些远远超出了传统的审计理论架构，给审计理论和实践都提出了许多新的问题。
Then it gives the auditing market's supply and demand situation and points out that there's a serious gap between theory and practice in supply and demand to provide a realistic basis.
接着给出了我国目前审计市场的供需情况，指出我国目前审计市场供给与需求在理论与实际存在严重的差距，为后文提供现实基础。
Because Enterprise's Strategic Auditing is still a new developing subject, there are still few research in theory and in practice.
由于战略审计还是一个新兴的课题，理论界和实务界对企业战略审计的研究还很少。
The audit computerization frees auditors from the tedious and heavy computation and checking. The practice of computer audit can make auditing more efficient.
审计电算化使审计人员从繁重的计算、复核、审核的工作中解脱出来，提高了审计效率。
International Standards for the Professional Practice of Internal Auditing (ISPPIA) and CIAS are published in different environments.
国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。
Research on Auditing Theory and Practice, Accounting, Financial Management, Corporate Governance, Project management, etc.
审计理论与方法研究，会计学，财务管理，公司。
Research on Auditing Theory and Practice, Accounting, Financial Management, Corporate Governance, Project management, etc.
审计理论与方法研究，会计学，财务管理，公司。
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