This dissertation studies the applicable auditing theory and practices.
本论文属于应用性与实务性的审计研究。
The control on the audit evidence mass is the important problem that the auditing theory studies.
审计证据质量控制问题审计理论研究的重要课题。
The structure of auditing primary theory is analyzed through the classification of auditing theory.
本文从审计理论的分类入手，探讨了审计基础理论的结构。
The new auditing mode introduces new auditing theory which causes some changes of internal auditing.
新的审计模式倡导新的审计理念，新的审计理念必将引导内部审计发生诸多变化。
Researched on audit fee, especially based on China's system background, became the popular issue of auditing theory.
结合我国特殊的制度背景研究审计收费问题已逐渐成为审计理论研究的热门话题。
Audit characteristics is an important part of auditing theory, which reflects the demand of the development of The Times.
审计特征是审计理论的重要组成部分，它赋予审计时代特征和行为内涵。
These are far-beyond the traditional auditing theory frame, which gives us more new questions on auditing theory and practice.
这些远远超出了传统的审计理论架构，给审计理论和实践都提出了许多新的问题。
Subjectively, the backward in auditing theory, system and technic is also an important factor of the formation of the risk of government audit in a great extent.
主观上审计理论、制度与技术方法的滞后性，在很大程度上也是国家审计风险形成的重要因素。
And the structure of the primary auditing theory consists of the origin cause, the environment of auditing, the basic concept of auditing and the basic concept of auditing business.
同时认为审计产生的根本动因、审计环境、审计学基本概念和审计工作基本概念共同构成审计基础理论的结构。
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。
Thanks to the long efforts of the faculty the school has established its particular research areas specifically accounting standards corporate finance auditing theory and forensic accounting.
经过多年努力，学院在会计准则、公司理财、审计理论与方法、法务会计等领域已形成研究特色。
So the objective of the thesis is to build a systematic, rational and effective fraud auditing theory framework, which will offer a guide for researches on fraud auditing theory and practice.
因此，本文的目的是构建一个全面、系统、合理、有效的舞弊审计理论结构，为深入系统的研究舞弊审计提供一个可供参考的指南，以期进一步指导实践。
Thanks to the long efforts of the faculty, the school has established its particular research areas, specifically, accounting standards, corporate finance, auditing theory and forensic accounting.
经过多年努力，学院在会计准则、公司理财、审计理论与方法、法务会计等领域已形成研究特色。
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.
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。
It offers overall and feasible theory technical support for auditing practice.
它为指导审计实务提供了全面可行的理论技术支持。
Audit specialty judgement plays an important role in the theory of audit in the whole process of auditing.
审计专业判断在审计理论中占有重要的地位，并贯穿于审计过程的始终。
Because Enterprise's Strategic Auditing is still a new developing subject, there are still few research in theory and in practice.
由于战略审计还是一个新兴的课题，理论界和实务界对企业战略审计的研究还很少。
Finally, giving the methods and tactics of auditing, modeling, improvement and evaluation of knowledge process, which would lay the foundation of related theory research and practice.
最后，给出知识流程审计、建模、改进与评价的具体策略与方法，为知识流程相关研究的理论拓展以及实际应用奠定基础。
Professional judgment of auditing is core of audit procedure, which is one of the most important field of modern theory in auditing.
审计专业判断是审计工作的核心，是现代审计理论研究的重要领域之一。
The goal of this article is to make it more objectctive and accurate by applying fuzzy evaluation theory to commercial banks' internal control evaluation and auditing.
本文写作的目的，主要是将模糊评审方法运用于商业银行内部控制评审中，使其内控评价更为客观、准确。
The audit theory and research to improve the quality of auditing, and reduce the risk to an acceptable level.
通过审计理论研究，提高审计质量，把风险降低至可接受的水平。
According to the conditions, the paper discusses the theory foundation and implement pattern of Continuous Auditing (CA) based on XBRL.
本文正是在这样的背景下对XBRL环境下连续审计的理论根源和实现模式进行研究。
The theory of probability is the foundation upon which sample auditing is established and numerical statistics is the theoretical foundation upon which concrete methods come into being.
其中概率论是抽样审计建立的基础，数理统计是具体方法形成的理论基础。
Though Modern Auditing Risk Model has a great innovation on theory, it has many problems in environment and technique and people.
虽然现代审计风险模型在理论上有显著的进步，但在我国现阶段推行面临着环境、制度、技术和人员等方面的难题。
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。
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。
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