The Business Process Database is not intended to be used as an 'audit store' because of performance impacts and that there is only a snapshot and no complete history.
由于性能影响以及仅存在快照并且没有任何完整历史记录,因此,业务流程数据库不适于用作“审核存储”。
Misconception: RUP leaves no audit trail.
误解:RUP没有审计追踪。
You decide to end your auditing analysis for the day and stop the audit facility, using the following command, so that no more audit records are generated
最后您决定停止今天的审计分析,并停止审计功能,以免生成更多的审计记录,为此可以使用以下命令
If we are planning to write to an auditing table, we have to make sure that we match the audit table definition, no matter which table is being audited.
如果我们正在计划编写一个审计表,我们必须确保我们匹配审计表定义,不管正在审计的是哪个表。
No auditor should participate unsupported in an audit when unable to communicate effectively in the language necessary for performing his or her responsibilities.
如果一个审核员不能在履行职责时运用所需的语言有效地进行交流,而又没有得到相应的语言帮助,则不得参加该项审核工作。
Since the audit report would no longer be standard in style, content or wording, there would be competition between audit firms to be seen to deliver the added value in the most accessible fashion.
因为审计报告将不再要求标准的格式,内容和措辞,势必会引发事务所之间的竞争,看谁能以最通俗易懂的形式向公众提供增值的信息。
A back to basics approach means that internal auditors can no longer leave out the key financial component of the audit plan.
回到最基础部分的方法意味着内审师不再会遗漏掉审计计划中的关键财务组成部分。
E. No report will issue to the factory after the audit, factory may retrieve the copy from applicant as your need.
在评估结束时,工厂不会得到报告。如你方需要报告,可以从申请者处得到复印件。
So far there is no any scientific quantitative evaluation index system available on auditing projects in audit institutions of China.
目前,我国审计机关对审计项目尚缺少一套科学、量化的后评价指标体系。
Ensure there are no unjustified restrictions or limitations, and review and concur in the appointment, replacement, or dismissal of the chief audit executive.
确保没有不当的限制和约束,考核和批准首席审计官的任免和替换。
In mandatory audit stage, there is no difference in whether to purchase audit services, but the more significant difference lies in the level of audit quality of service chosen.
在强制审计阶段,上市公司是否购买审计服务不存在差异,但选择的审计服务的质量高低却有很大差距。
But on listed company's perspective, audit risk has a significant positive impact on audit fees, while on auditor's perspective no significant effect on audit price.
但是审计风险对上市公司视角的审计费用有显著正影响,而对审计师视角的审计收费影响不显著。
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
Contract Economics shows, whatever the form of contract, all have the born incompletement, audit contract is no exception, the incompletement of contract promoted its changes trend.
契约经济学表明,无论是何种形式的契约,均具有天生的不完全性,审计契约亦不例外,契约的不完全性促成了其变迁的趋势。
There was thus little or no language checking or translation audit capability around the discussion table.
因此在谈判桌上,很少有人,甚至根本没人能够把语言关或是审核翻译的对错。
The empirical results show that: the establishment of audit committee is negatively related to the financial reporting fraud, but has no significant effect on the type of audit opinions.
实证结果显示:审计委员会的设立与财务报告舞弊负相关,对审计意见类型无显著影响。
The internal audit department have two functions: the surveillance function and the service function. There is no answer that which function is more important.
内部审计部门有着监督与服务的双重职能,两者孰轻孰重一向都没有一个明确的定论。
It turns out that this feature is incredibly useful for fixing minor typos as you go. However, the corrections leave no obvious audit trail, so a user has no idea that what he typed has been changed.
尽管这个特征在更正排版时令人难以置信地有用,然而校正没有审核痕迹,用户不知道他键入的文字已经更改。
And the ratios of liquidity assets to total assets, ROE, earnings management signs and geographical factors have no significant impact on audit pricing.
而流动资产占资产总额比重、净资产收益率、盈余管理迹象和地域因素对审计定价没有显著的影响。
Come to say from essence, internal control is the management and control function of risk. If there are no risks, we don't need internal control and internal audit at all.
从本质上来说,内部控制也就是风险的管理与控制活动,如果毫无风险,根本无需耗费大量的人财物力去搞什么内部控制、内部审计。
What characteristic on earth does the market effect of audit opinions has? Until now there are no a unanimous conclusion on this question in either foreign or domestic documents.
有关审计意见的市场效应究竟有何特点,目前国内外文献均未取得一致的结论,分析其原因主要是研究方法和样本选取上的差异所致。
But there is no evidence shows that the establishment of internal audit departments correlates with audit fee.
但没有证据表明设立内部审计部门对审计费用存在显著影响。
The content of construction project change is so casual, has no standard format, seriously affect the accuracy and timeliness of the construction project change, Increase the difficulty of the audit.
目前建筑工程洽商变更的内容随意性很大,没有标准的格式,严重影响工程洽商变更的工程造价结算得准确性和及时性,增加了审计的难度。
If during the type testing, some testing items relating to the safety could no be passed, the applicant agree that the check of consistency of the product should be re-audit.
若型式试验过程中出现结构、安全件等影响产品安全的不合格经调整后才通过型式试验的,同意重新对产品一致性进行审核。
As for the evaluation responsibility, the article prefers to including it into the verification responsibility, and so there is no need singling it out as a audit function.
至于责任评价,本文认为其既已包含在责任鉴证之中,因而没有必要将其单独作为审计的一个职能。
Meanwhile, incorporating the management of fiscal risks into audit goal will no doubt improve the supervision of the public fund.
同时,审计机关把降低财政风险作为工作目标的一部分,也有利于改善其自身工作,实现对财政资金的高层次监督。
There is no statistical or mathematical formula to establish the right number of samples to be taken during an audit.
没有统计公式或数学公式来确定审核中抽样的正确数量。
The relevant date will be newly defined on each Recertification Audit and will always be the last day of this audit – no matter if the status is "open" or not.
重新定义重审的参照时间为初次审核的最后一天,不管状态是否关闭。
The relevant date will be newly defined on each Recertification Audit and will always be the last day of this audit – no matter if the status is "open" or not.
重新定义重审的参照时间为初次审核的最后一天,不管状态是否关闭。
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