In auditing lingo, controls are not technological measures, but are the processes by which technological measures are assessed and reviewed on a periodic basis.
在审计术语中，控制没有技术上的标准，而只是一些过程，通过它们可以访问标准，并在一定周期的基础上进行审阅。
The significance and role of management auditing are also set forth on the basis of what should be done in management auditing.
同时，根据管理审计所关注的对象阐述了实施管理审计的意义和作用。
In the "Auditing Objective Orientation", there is an extensive practical foundation and reliable scientific basis.
“审计目标导向”存在着广泛的实践基础与可靠的科学依据。
Putting into effect computerized accounting, great changes have taken place in the clue, the basis, the contents and technique of auditing.
会计电算化的实施，使审计的线索、基础、内容、技术等都发生了很大变化。
On the basis of analyzing the four features of auditing importance level and revealing the five factors influencing it, this paper explores some issues in identifying auditing importance level.
在分析审计重要性水平的四大特征和揭示影响审计重要性水平的五大因素的基础上，探究了确定审计重要性水平应关注的问题。
On basis of environment-deciding theory , this article analyzed the power conversion of auditing market according to the changes of internal and external environments .
本文立足于环境决定论，对处于内外环境交互作用变化中的中国民间审计市场的动力转换问题进行了深入分析。
On the basis of correctness and normative of auditing accounting titles, this paper points out importance and accuracy of auditing financial statements and data.
文章通过对审核会计科目的正确性及规范性进行阐述，进而提出了对账务及报表填列数据进行审核的重要性及正确性。
These managers also will be responsible for auditing each of the sites, supported by outside expertise on an occasional basis.
这些管理者也将在外单位专家的协助下随机的对每个点数据进行审核。
Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives; otherwise, auditing postulates are basis of auditing concepts and auditing criterions.
审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。
It is an essential condition that ensures the quality of performance auditing and also a fundamental basis on which auditors put forward adequate audit conclusions.
它是保证效益审计质量的一个必要条件，也是审计人员提出审计意见、做出恰当审计结论的基本依据。
First of all, we analyze the relationship between auditing opinion and earnings management, and the influence of auditor size on it on the basis of previous research comments.
首先，在评述前人相关研究成果的基础上，分析了审计意见与盈余管理的关系以及事务所规模对其产生的影响。
The third part discusses the theoretic basis of CPA auditing responsibility and it analyses internal and external factors of it at the same time.
第三部分对注册会计师审计责任界定的理论基础进行论述，并分析审计责任产生的外部和内部因素。
We believe, the auditing evidences we get are sufficient and proper, which is the basis of providing auditing opinions.
我们相信，我们获取的审计证据是充分、恰当的，为发表审计意见提供了基础。
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。
On the basis of analyzing the four features of auditing importance level and revealing the five factors influencing it, this paper explores so...
在分析审计重要性水平的四大特征和揭示影响审计重要性水平的五大因素的基础上，探究了确定审计重要性水平应关注的问题。
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。
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。
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