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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
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。
This paper briefly expounds main content and steps of auditing of project cost and discusses effective ways to improve the quality of budgeting auditing.
文章对工程造价审核的主要内容和步骤作了简明阐述，并探讨了提高预结算审核质量的有效途径。
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。
The auditing risk of quality management system certification is one of the important aspects affecting the effectiveness of quality management system certification.
质量管理体系的审核风险是影响质量管理体系认证有效性的一个重要方面。
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。
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。
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。
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。
Obviously, when analyzing the demand and supply issues of audit quality relating to security auditing market in China, we should take the former background as starting point.
显然，对我国证券审计市场相关的审计质量的需求和供给等问题的分析也应当以此为出发点。
To solve these problems we should change the clue to auditing, add the content and update the technique of auditing, perfect the standard and rule of auditing and improve the quality of auditors.
要解决这些困难，应改变审计线索、增加审计内容、更新审计技术、完善审计标准和准则、提高审计人员素质。
The audit credit is the trust to the auditors and auditing. The nature of the audit credit is the quality.
笔者认为审计信用是他人对审计人员和审计工作的信赖，审计信用的本质是审计质量。
In this paper, we examine the relationship between auditing firms' industry expertise and their audit quality.
本文研究了我国三大产业群的行业专长与审计质量之间的关系。
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。
Improving the quality of auditing and reducing its risk depend on setting a strict standard for the quality of auditing and carrying on an inter-checking system in the same trade.
提高审计工作质量、降低审计风险，需要建立严谨的审计质量标准和实行严格的同业互查制度。
The relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
In accordance with changes of its environment and content, the auditing work should adjust itself to the new ways and means in order to improve the quality and efficiency of the auditing work.
审计工作应根据审计环境、审计内容的变化，及时调整审计方式方法，从而提高审计工作质量与效率。
In accordance with changes of its environment and content, the auditing work should adjust itself to the new ways and means in order to improve the quality and efficiency of the auditing work.
审计工作应根据审计环境、审计内容的变化，及时调整审计方式方法，从而提高审计工作质量与效率。
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