We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
注册会计师审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
审计责任与会计责任是两个容易混淆的概念。
This paper is divided into five parts to explain the question of limiting and dividing audit responsibility reasonably.
本文分五个部分来诠释注册会计师审计责任的界定问题。
Must determine chartered accountant's legal liability, accountant the responsibility and the audit responsibility science discrimination and undertakes is reasonably the premise and the key.
确定注册会计师的法律责任，会计责任与审计责任的科学区分和合理承担则是前提和关键。
Obviously Congress is within its authority to audit an organization it created by statute, and it is time to assume that responsibility.
当然国会有权审计它自己根据法律创设的机构，现在是行使这个权利的时候了。
Because of advances in computer and audit technology, beginning assistants on the audit are rapidly given greater responsibility and challenges.
由于先进的计算机技术和审计开始，助理审计正在迅速得到更大的责任和挑战。
Management with executive responsibility reviews audit reports as part of their review of the suitability and effectiveness of the quality system.
管理者有行政责任来回顾审计报告，回顾质量体系的适用性和有效性。
The board of directors of a banking financial institution shall bear the ultimate responsibility for external audit.
银行业金融机构董事会对外部审计负最终责任。
Audit essence is a kind of information system whose target is to supply information proof to judge impersonally and fairly whether both sides of bailees maintain responsibility connection.
审计从本质上讲是一个信息系统，审计的本质目标在于客观公正地为受托责任关系双方提供判断是否继续这种关系的信息依据。
The purpose, authority, and responsibility of the internal audit activity should be formally defined in a charter, consistent with the Standards, and approved by the board.
内部审计活动的宗旨、权利和职责应在章程中进行正式的界定，这样的界定应与《标准》保持一致，并须经董事会通过。
As a measure to strengthen surveillance for leading cadres, audit in economic responsibility has important significance to strengthen leading cadres to do their duties.
经济责任审计作为强化领导干部监督的措施，其对于强化领导干部履行自身经济职责有重要意义。
Audit evaluation is an important part and the core content of economic responsibility audit assessment.
审计评价是经济责任审计的重要组成部分与核心内容。
The characteristics of the economic responsibility audit refer to the specialty of purpose and function, the complexity of method and the passivity of work arrangement.
目的作用的特殊性、方式方法的复杂性、工作安排的被动性，是经济责任审计的特点。
The present of universities' economical responsibility audit work is analyzed, and the main problems in it are presented.
通过分析高校经济责任审计工作的现状，找出存在的主要问题。
And the audit to financial responsibility just like other projects of routine audit, has its own risks.
而经济责任审计与其他常规审计项目一样，也存在着审计风险。
Without audit postulates, enterprise audit will be caught in such a dilemma that objective, responsibility and risk cant be made clear, even punishment is imposed on for others error.
如果没有审计假设，企业审计将陷入目标无法设定、责任无从认定、风险无以界定、随时可能替人代过的尴尬境地。
The audit of the internal economic responsibility in colleges and universities is characterized by its objectivity, uncertainty, high risk and controllability.
高校内部经济责任审计具有客观性、非确定性、高风险性、可控性等特征。
Constructing a complete evaluation index system of economic responsibility audit can help improving the quality and effectiveness of economic responsibility audit.
构建完整的经济责任审计评价指标体系，有利于提高经济责任审计工作的质量和效果。
With the society responsibility accounting rising and being attached importance, the society responsibility audit springs up.
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the social responsibility accounting rising and being attached importance, the social responsibility audit springs up.
随着社会责任会计的兴起并日益受到重视，社会责任审计也应运而生。
With the carrying out of economic responsibility audit in educational departments, audit risk of economic responsibility and how to keep it away becomes more important.
随着经济责任审计在教育系统的全面推行，经济责任审计风险的防范显得尤为重要。
Audit committee has responsibility for the supervision of internal auditing department and carrying out the performance evaluation of internal auditing department.
审计委员会负责监管内审部门，对其进行业绩评价，以使其具有更好的审计相关性。
As it is indicated, the research on social responsibility audit in China now drop behind actual requirement.
然而，已有的文献表明，我国目前对社会责任审计的研究远远落后于实际需求。
Responsibility: Be in charge of supervising and urging to improve the defect of products found in producing area. Do products audit according to the auditing instructor strictly.
主要职责：负责对生产区域发现的产品缺陷进行监督改进，严格按照审核指导书进行产品审核；
Corporate Audit scheme: How the days are distributed between the site (s) and any supporting functions remote or not is the responsibility of the certification body.
整体审核方案：怎样在现场和外部支持场所(或没有)间分配审核日是认证机构的责任。
Final it set up an economic responsibility audit procedure and method based on of HongLi's actual situation.
最后论文建立了符合宏立公司实际情况的经济责任审计程序和方法。
Critically assess the historical shift in the audit profession's attitude towards the external auditor's responsibility regarding fraud detection and prevention.
认真地评估关于职业审计对外部审计员舞弊侦查和防止责任的态度历史变革。
Critically assess the historical shift in the audit profession's attitude towards the external auditor's responsibility regarding fraud detection and prevention.
认真地评估关于职业审计对外部审计员舞弊侦查和防止责任的态度历史变革。
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