它为指导审计实务提供了全面可行的理论技术支持。
It offers overall and feasible theory technical support for auditing practice.
金融领域是其中的一个分支，而该领域的绩效审计实务研究较少。
Finance is one of those industries but the related practical research of which is substantive little.
在审计实务当中需要审计人员在审计各阶段、各环节作出审计判断。
Among audit, it need to make audit judgement in each stage and link of audit.
本准则中使用“可以”词汇的条款为指导性条款，是对良好审计实务的推介。
Articles containing "can" or "may" in these Standards are permissive provisions which represent the desirable audit practices.
近日，英国及爱尔兰审计实务委员会（APB）承诺将修订《职业道德准则》。
The UK and Irish Auditing Practices Board (APB) is currently undertaking a review of its Ethical Standards for Auditors (ESs).
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。
International Standards for the Professional Practice of Internal Auditing (ISPPIA) and CIAS are published in different environments.
研究审计风险和重要性原则，无论对审计理论还是审计实务，都具有非常重要的意义。
It is of great importance not only to audit theory but also to audit business to study audit risk and significance principle.
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；
A7. Be familiar with accounting and auditing principles and international accounting and auditing standards; Mastering accounting and auditing practice basic operation skills.
审计报告的变迁过程不仅反映了审计理论与思想的演变过程，而且反映了审计实务的演变过程。
All the great development of audit theory and practice are sure to reflect on the evolution of audit report.
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；
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
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。
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.
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。
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…
在2001—2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。
From 2001 to 2002, a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance, audit practices, and financial reporting.
在审计实务中，审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须时时加以考虑的一个重要因素。
Audit risk is considered the important element of making audit plan, carrying out its procedure, taking out its report and so on in the process of audit.
审计重要性与审计风险、审计证据之间有着密切关系，并对审计实务有着重要的指导作用，但如何理解它们之间的关系却并不容易。
There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. But it is not easy to understand their relationships.
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。
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.
在评价内部审计功效时，我们发现一些机构已经实施了一些最佳实务，并取得一定的成效。
During the review of the effectiveness of internal audit function, we found that some agencies had implemented some of the "best practices" with varying degrees of success.
公司治理和内部审计是当前两大理论和实务热点问题。
Corporate governance and internal auditing are the current two major theoretical and practical issues.
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。
The internal audit department will meet or exceed the Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors.
因此，对现代风险导向审计进行理论和实务方面的系统研究就显得尤为重要。
Hence, research on theory and practice of this audit mode is very important.
目前在我国，不同规模会计师事务所的审计质量是否存在差异，实务界与理论界一直存在争议。
Currently in China, are there different audit qualities among accounting firms of different sizes, practical and theoretical circles have been controversial.
以下是一个内部审计最佳实务清单。
The following is a list of internal auditing "best practices."
注册会计师的独立性、审计质量受到理论界、实务界和广大投资者广泛的关注。
Public accountants audit quality of the independence and by practice and theory, and the investors widespread concern.
本论文属于应用性与实务性的审计研究。
This dissertation studies the applicable auditing theory and practices.
近年来，对审计意见的研究逐渐成为学术界和实务界的一个热点问题。
In recent years, the study on audit opinion has become a hot research area in academic fields and practice fields.
审计报告是联系审计理论与实务的桥梁。
Auditor's report is a bridge to link the auditing theory and practice.
第三、四章则就审计委员会现行的最佳指引，逐一探究其制度内容并分别就理论与实务加以阐述；
S. , Britain and Canada. The third and fourth chapters analyze the current audit committee regulation on both theoretical and actual practices.
第三、四章则就审计委员会现行的最佳指引，逐一探究其制度内容并分别就理论与实务加以阐述；
S. , Britain and Canada. The third and fourth chapters analyze the current audit committee regulation on both theoretical and actual practices.
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