The study of internal accounting control has always been a focus of public attention in the accounting and auditing field, and has been thought of great importance all over the world.
对内部会计控制的研究，在会计与审计研究领域中历来倍受关注，世界各国都给予了高度的重视。
Auditing judgment standard is the indispensable element in the auditing judgment. Therefore we should make a deep study of the auditing judgment standard.
审计判断标准是形成审计判断不可或缺的要素，因此，应对审计判断的标准进行深入探讨。
The study of internal accounting control system is one of the most important subjects in the field of accounting and auditing.
对内部会计控制制度的研究是在会计、审计领域中十分重要的研究课题，然而目前对内部会计控制制度的研究却存在一些缺陷。
The newly published huge series book "China's auditing history" represents a new level of the study on auditing history in China.
新出版的巨著《中国审计史》体现了我国审计史研究的新高度。
Therefore, the result of study contributes to analysis of the characteristics of the auditing market and to provide foundations for the securities market's participants' decision-making.
因此笔者认为，无论从监管环境的变化还是从研究的及时性、可靠性来看，对近年来我国证券市场中上市公司审计机构变更的行为进行研究都具有重要意义。
To study the dosimetric properties of GD-301 glass dosimeter to provide a new measure for dose auditing in radiotherapy.
为开展放射治疗剂量核查提供新手段，研究GD-301型玻璃剂量计的辐射剂量学特性。
Following this idea, this paper has encompassed the auditing materiality into the research framework to study the relationship between the auditing independence and earning management.
遵循上述思路，本文将审计重要性水平纳入上述研究框架中来考察配股政策诱发的盈余管理行为与审计独立性问题。
This paper is a study on the power to dispose and punish of internal auditing based on the theories of management and the science of organizational behavior.
本文试图以管理学和组织行为学理论为基础，通过借鉴内部审计学家的理论和国际职业组织的规范，来探讨内部审计应否被授予处理处罚权。
This study found mixed results regarding whether qualification of audit reports has "information content" to users in the present auditing environment in China.
研究发现在当今中国审计环境中，有关审核资格报道是否对其使用者而言存在信息含量，这样的结果是多种多样。
In auditing checking are the following question which deserve careful study and thorough discussion:on the starting point of audit checking; on the limits of audit checking;
审计复核工作中有如下问题值得认真研究和深入探讨：关于审计复核切入点；
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
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