Chapter Two is a study of the theoretical issues of internal audit standards.
第二章是内部审计规范理论问题的研究。
Current government audit standards actually have included some ideas of audit postulates.
现行国家审计准则其实已蕴含若干审计假设思想。
The Internal Audit Standards Board engages in extensive consultation and discussion prior to issuing the Standards.
内部审计准则委员会进行了广泛的协商和讨论之前，发行标准。
Benefit audit is the center of modem audit, however, the university audit standards in existence mainly aimed at financial audit.
现代审计以效益审计为中心，然而，现有的高校审计却主要是针对财务审计的。
Ensures consistency in governance and that all internal control policies, procedures and audit standards are enforced and monitored.
确保管理工作的一贯性，并确保所有内部控制政策、程序和审计标准均已得到执行和监督。
In 2003, the China Institute of internal audit issued the first internal audit standards, which is the first step to promote the profession of internal audit in China.
2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。
The research suggests that the National audit Office take action in strategic audit project program, construction of audit standards and improvement of auditor's capacity.
本研究建议最高审计机关在审计项目战略计划、审计准则建设和提高审计人员能力三个方面展开行动。
These problems mainly follow that the listed companies are more concentrated, audit standards issued unscientific, overall financing scale is small, Intraday mechanism is not sound.
这些问题主要是：发行公司行业集中、发行审核标准不科学、市场规模过小和做空机制不健全等。
In regulation, public medical institutions, private medical institutions the same access conditions, the same exit mechanism, the same supervision and management, the same audit standards.
在监管上，公立医疗机构、民营医疗机构相同准入条件、相同退出机制、相同监督管理、相同审核标准。
Audit quality control is the management activity of audit control, which the audit organization and the auditor take out according to the regulated audit standards to achieve the audit aim.
审计质量控制涵盖了审计作业全过程和与其有关的审计机关一切管理活动。
First, it gives a detailed analysis of the meaning, features, classification and internal logical structure of internal audit, after defining the basic concepts of internal audit standards.
首先在界定内部审计规范相关概念基础上，对内部审计规范含义、特征、分类及其内在逻辑结构进行深入的分析。
Next, it will analyze and prove the relation of internal audit standards to trustee responsibilities and authorized agency, thus illustrating the theoretical basis for internal audit standards.
其次对内部审计规范与受托责任、委托代理关系进行分析论证，说明了内部审计规范的理论依据。
Following the audit standards is supposed to be the bottom line of law for auditors. The intervention of the law is essential and effective to perfect the standards and maximize the efficiency of a...
法律对审计行业这种介入是必要和有效的，它能够对完善准则和优化审计工作起到促进作用。
QA can implement a valuable and appropriate audit function by applying a "trust, but verify" model to development standards.
通过应用根据开发标准的“可信的，却又验证”模型，QA能够实现有价值和适当审计的功能。
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。
After this period of time, the system operation, monitoring and measurement of process and the internal audit, seraph success through these standards, certification.
经过这段时间的体系运行、过程的监视和测量及内部审核，赛拉弗成功通过了这些标准，获得认证。
Our monthly round-up from CFO.com: accounting standards, trouble at the tech-face, facing up to a poor audit, and a financial prescription from Robert Pozen
我们每个月从CFO.com上搜索信息：会计准则，技术层面上困难，面对糟糕的审计，以及罗伯特•波曾那里来的金融策略
We conducted our audit in accordance with China Standards on Auditing.
我们按照中国注册会计师审计准则的规定执行了审计工作。
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。
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。
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。
Articles containing "can" or "may" in these Standards are permissive provisions which represent the desirable audit practices.
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。
The GCA standards are defined in this manual and are the only criteria to be used for performing the Global Customer Audit.
该手册已经将全球顾客评审的标准详细描述，并且将作为全球顾客评审过程中使用的唯一标准。
Identify and describe the work and evidence required to meet the objectives of audit engagements and the application of the International Standards on Auditing.
使学员了解根据国际审计标准，达到审计目标所要做的工作以及需要取得的证据。
The Attribute and Performance Standards apply to all internal audit services.
的属性和性能标准适用于所有内部审计服务。
In 1995 April started the implementation of EMAS EC (European environmental management and audit system), it is a series of ISO14000 standards to early.
1995年4月欧共体开始实施EMAS(欧洲环境管理和审核体系)，它较iso 14000系列标准要早。
Attribute Standards address the attributes of organizations and individuals performing internal audit services.
属性标准处理属性的组织和个人履行内部审计服务。
The performance Standards describe the nature of internal audit services and provide quality criteria against which the performance of these services can be measured.
的性能标准描述的性质，内部审计服务，并提供质量标准，履行这些服务可以衡量。
Ensures EHS practices compliance with local and company standards, able to conduct compliance audit or attend the audit, identify improvement opportunities and corrective actions.
确保EHS实践与当地法规及总部标准相一致，能进行合规性审核或参加审核，识别改进机会并确定纠正预防措施。
Ensures EHS practices compliance with local and company standards, able to conduct compliance audit or attend the audit, identify improvement opportunities and corrective actions.
确保EHS实践与当地法规及总部标准相一致，能进行合规性审核或参加审核，识别改进机会并确定纠正预防措施。
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