OBJECTIVE: to discuss measures taken to improve the auditing quality of the electronic prescriptions.
目的：探讨提高电子处方审核质量的措施。
The current auditing quality problems are the externality of incorrect allocation of auditing authorization.
现行审计质量问题是审计委托权配置失范的外部性表现。
Though the limited liability system was not born to conflict with auditing, it is the important reason for low auditing quality.
有限责任制并非天生与审计职业水火不容，这种组织形式成为我国审计质量普遍低下的重要原因却是不争的事实。
Meanwhile, internal auditing quality control goes against enterprises risk and meets public governing at the platform of risk management.
内部审计质量控制与公司治理在风险管理平台汇合。
This paper expounds the connotation of internal auditing quality control and probes into its function in company governing and risk management.
分析了内部审计质量控制的含义，并对内部审计质量控制在公司治理和风险管理中的作用进行了探讨。
It has a theoretical and practical significance for improving the auditing efficiency, controlling the auditing risk and assuring the auditing quality.
其对于提高审计效率，确保审计质量，驾驭审计风险有着十分重要的理论和现实意义。
The paper also touches the potential moral hazard that Big Five faced in the market with little legal liability and its negative impact on auditing quality.
文章还进一步讨论了以五大为代表的国际知名会计师事务所面临的道德风险困境及对审计质量的负面影响。
Independence is a vital assurance to maintain auditing quality. In order to maintain the CPA's independence, it is important to have a good corporate governance.
独立性是维护审计质量的一个重要保证，而注册会计师独立性的维护必须辅以良好的公司治理。
Then this article discusses the character of auditing quality, which reflect different ideas on the building-up of the appraising standard system of auditing quality.
接着进一步阐述审计质量的特征，这些特征体现了不同的审计质量衡量标准体系的构建思想。
We should perfect auditing norms, stick to the revealing system at public expenses, and design comparatively perfect auditing trust mode to guarantee the promotion of auditing quality.
应健全和完善审计准则，坚持完善的审计公费披露制度，设计较为完善的审计委托模式，从而为提高审计质量提供保证。
Auditing judgment is one of the key factors affecting the auditing quality. In recent years, this question has drawn the attention of professional auditing field and auditing theory field.
审计判断是影响审计质量的关键因素之一，近年来，这一问题正在引起我国审计职业界和审计理论界的重视。
Requirements versioning also streamlines the requirements-auditing function, helping to ensure that the product meets the requirements and thereby improving quality.
需求版本化也简化了需求审计的功能，有助于确保产品满足需求，并因此改进质量。
Apprasial costs are those seen in measuring, evaluating and auditing products and services to assure conformance to quality standards and compliance requirements.
评估成本是衡量、评估和审计的产品和服务以确保符合质量标准和法规要求的费用。
To give full play to the function of audit management lies in promoting the recognition of auditing management, construct the norm of it and improve the quality of auditors.
充分发挥管理审计的职能在于提高管理审计的认识，构建管理审计的工作规范，提高审计人员的素质。
Assist quality Manager to implement quality audit procedures to make sure annual periodic auditing all training procedures. Provide Nonconformity items or sub-standard items to quality Manager.
协助质量经理执行质量审核程序，确保每年定期审核所有培训程序，向质量经理提供观察到的不符合项或低于标准项。
Auditing independence has an indirect and important effect on accounting information quality.
审计独立性对会计信息质量的影响间接却又十分重要。
But due to the characteristics of auditing industry, the phenomenon of low-quality auditing and the "conspiracy" between auditors and listed companies frequently arise in practice.
但是，由于审计行业自身的特点，现实中审计质量低下、审计师和上市公司“共谋”的现象却屡见不鲜。
Evaluation of accountability audit is the key link of audit work, and comprehensively reflects the quality of auditing.
经济责任审计评价是审计工作的重要环节，是审计质量高低的综合体现。
How to Improve accounting information quality of listed corporations is a hot issue in accounting and auditing circles at present.
如何提高上市公司会计信息质量问题成为当前会计审计界的热点问题。
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。
The design and development of this system could help promoting quality and efficiency of auditing work, and attempt to pose some thinking for the design of other remote Auditing System.
本系统的设计开发有助于提高审计工作的质量和效率，并试图为其他类型的远程审计系统的设计提供一些思路。
An auditing manager is performing an internal quality assurance review to determine that internal audits were properly and adequately planned.
一个审计经理正在进行内部质量保障检查，确保内审得到适当和充分的计划。
Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.
在审计实践中运用风险基础审计，可以有效地规避审计风险，提高审计工作效率和质量。
Meanwhile, how those indexes influence the evaluation of auditing work quality respectively has been ensured by demonstration in the form of closed questionnaires.
同时，通过设计问卷调查表，采用封闭式问卷的形式，用一种实证的方法确认各指标对审计工作质量评价的影响程度。
The auditor's experience and ability, morals quality, it determines certified accountant's auditing risk undertaken to audit the perfection degree of the method and laws and regulations.
审计人员的经验和能力、道德素质、审计方法以及法律法规的完善程度都决定了注册会计师所承担的审计风险。
This essay discusses the concept, affecting factors, and characters of auditing risk of quality management system and avoiding and controlling methods of connatural auditing risk.
文章论述了质量管理体系审核风险的概念、影响因素、特点，以及评定和控制固有审核风险的方法。
The article mainly discusses the application of risk-oriented auditing appropriately in China's current economic environment so as to improve the audit quality.
本文主要关注风险导向型审计如何合理地应用于我国当前的经济环境，以提高审计质量。
The article mainly discusses the application of risk-oriented auditing appropriately in China's current economic environment so as to improve the audit quality.
本文主要关注风险导向型审计如何合理地应用于我国当前的经济环境，以提高审计质量。
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