The confirmation of the theoretical basis of audit plays a key role in the construction of audit system.
审计理论基础的确认对于审计学科体系的构建有着举足轻重的作用。
Therefore the basis of audit should be against this criterion, which should form the benchmark when deciding what is appropriate or not.
因此，审核的基础应当是针对审核准则。这个准则应当作为决定是适用还是不适用的标杆。
Professional environment is the basis of audit theory research while case research is the optimum method to explain audit professional environment.
职业环境是审计理论研究的基础，而案例研究则是诠释审计职业环境的最佳路径。
The second part was the basis of audit risk theory, the CPA to define risk, registered accountants on the main types of audit and audit risk characteristics were analyzed.
第二部分为审计风险的基础理论，界定了注册会计师审计风险，探讨了注册会计师审计的主要类型，并对审计风险的特征进行了分析。
Article 6 Certified Public Accountants shall obtain sufficient and appreciate audit evidence so as to reach reasonable audit conclusion, which will constitute the basis of auditors' opinion.
第六条注册会计师应当获取充分、适当的审计证据，以得出合理的审计结论，作为形成审计意见的基础。
Risk basic audit is on the basis of analyzing and evaluating audit risks, so it is the mark of transition from traditional audit to modern audit.
风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。
Beginning with the concept of audit risk and model, this paper, on the basis of systematic analysis of characteristics in electronic business, goes into the way to deal with reducing audit risks.
文章从审计风险的概念和模型入手，在系统分析了电子商务环境下审计风险特征的基础上，就降低审计风险的对策进行了探讨与思考。
On the basis of the P2DR network security model, the paper discusses design and implementation of the Inner Network Behaviors Monitor & Audit System (for short NBAMS).
本文在P2DR（策略、防护、检测、响应）安全模型的基础上，详细的论述了内部网行为监管审计系统的设计和实现。
Inspection of imported and exported goods is the customs declaration in the declaration and audit certificate on the basis of actual import and export goods inspection proofing.
进出口货物查验是指海关在接受申报并审核报关单证的基础上对进出口货物进行实际校对检查。
The perpetrator oriented pedagogy is a new paradigm, is becoming a hot vocational education reform. This paper is to discuss the direction of higher vocational "audit basis," the application.
行为导向是教育学的一种新的范式，正成为高职教学改革的热点。本文主要探讨了行为导向在高职《审计基础》中的应用。
On the basis of two parts above, the author carries out researches on how to prevent and control the professional risk of internal audit.
在前两部分分析内部审计职业风险成因的基础上，对内部审计职业界如何防范和控制内部审计职业风险进行了比较深入的研究。
On the basis of an analysis about the causes of the economic liability audit risks, put forward in the paper are a series of measures about quality control and risk prevention.
在分析高校内部经济责任审计风险原因的基础上，提出了一些质量控制和防范风险的措施。
Audit the front desk on daily basis of room rates, deposits, city construction fees, telephone charges and bills from checkout guests.
审核总台当日来店客人房价、押金额、城建额、电话费及离店客人结帐情况。
It is generally recognized in the field of theoretical audit that audit was evolved from the relationship of trusted economic responsibilities on the basis of the demand of economic supervision.
审计理论界所公认的审计产生的原因是由于受托经济责任关系形成，基于经济监督的需要而产生的。
Next this article analyzes the relevance between the board of directors characteristics and the audit quality and proposes examined suppositions on the basis of the literature review.
接着在文献回顾的基础上对董事会特征与审计质量进行了分析并提出了本文检验的假设。
Resource audit, value chain and SWOT analysis are the techniques used to examine the activity of a Life supermarket in order to reveal the basis of its competitive advantage.
资源审计、价值链和SWOT分析是超市用于检测并且揭示其竞争优势的基础的技术。
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。
Establish the basis for the evaluation of internal audit performance.
建立的基础，评价内部审计业绩。
Application results show that this system achieves the security audit function of LAN and provides basis for taking more security measures. Besides, it possesses good transportability.
应用结果表明，系统既实现了局域网络的安全审计功能，又为局域网络采取进一步的安全措施提供了依据，并且具有较好的可移植性。
In this paper, on the basis of clarifying the formation mechanism of audit collusion of CPA, the causes were analyzed with the reality, and the prevention and control countermeasures were proposed.
本文在阐明注册会计师审计合谋形成机理的基础上，结合我国实际剖析审计合谋的动因，并提出防范和治理审计合谋的对策。
Application results show that this system achieves the security audit function of LAN and provides basis for taking more security measures. Besides, it possesses good transport...
应用结果表明，系统既实现了局域网络的安全审计功能，又为局域网络采取进一步的安全措施提供了依据，并且具有较好的可移植性。
Initial audit We collect objective evidences to prove the effectiveness of the quality system on the basis of the audit programme confirmed by the applicants.
按照与申请人确认的审核计划，收集客观证据验证质量体系运行的有效性。
Article 2. The term "audit evidence" mentioned herein refers to the materials collected by audit institutions and used as testimony of the truthfulness of audit items and basis for audit conclusions.
第二条本准则所称审计证据，是指审计机关收集的用以证明审计事项真相并作为审计结论基础的材料。
The new firm will be structured to meet the changing demands of clients who require a seamless audit, tax and advisory service on a pan-European basis.
新的欧洲分所将改良其组织架构，以便更好地满足客户在审计、税收、咨询等方面一揽子的服务需求。
On the basis of analysing its characteristics, functions and current situation, some Suggestions have been proposed to improve enterprises' inner audit.
分析了企业内审的现状，归纳了内审特点与职能，提出了企业内审工作改进的几点对策。
This behavior provide an open platform for the majority of information users for understanding the audit services, as well as an opportunity and a basis for academic workers to study audit pricing.
这一举措为广大信息使用者提供了一个公开了解审计服务的平台，同时也为学术工作者研究审计定价提供了依据和契机。
Article 2 the term "audit planning" mentioned herein refers to the overall arrangement of audit assignments and special audit investigations made by audit institutions on a yearly basis.
第二条本规定所称审计项目计划，是指审计机关每年对审计项目和专项审计调查项目作出的统一安排。
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。
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。
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