审计实践往往大大超前于审计理论。
In most of time, the auditing practices were always beyond of the auditing theories.
审计合谋是审计理论和监管界的难题。
Audit conspiring is a difficult question in the audit theory and the supervision circle.
审计报告是联系审计理论与实务的桥梁。
Auditor's report is a bridge to link the auditing theory and practice.
审计证据质量控制问题审计理论研究的重要课题。
The control on the audit evidence mass is the important problem that the auditing theory studies.
审计理论与方法研究，会计学，财务管理，公司。
Research on Auditing Theory and Practice, Accounting, Financial Management, Corporate Governance, Project management, etc.
这也意味着我国内部审计理论及实务研究迈上了新台阶。
This also meant our country interior audit theory and the solid service research step the new stair.
本文第二章对工程项目管理审计理论进行了详细的分析。
In the second chapter the thesis goes on with a detailed analysis of the construction management audit 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 structure of auditing primary theory is analyzed through the classification of auditing theory.
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。
Theory through the audit, to improve audit quality, reduce the risk to an acceptable level.
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。
Audit specialty judgement plays an important role in the theory of audit in the whole process of auditing.
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。
Audit characteristics is an important part of auditing theory, which reflects the demand of the development of The Times.
为了给审计实践寻求有效的理论支持，审计界提出了现代风险导向审计理论。
In order to find effect theory basis for the independence audit practice, the Modern Risk-Oriented Auditing was advanced.
供给导向审计理论结构是供给导向审计理论的具体化，是审计实践的理论指南。
Supply-based audit theory structure is the specification, is the guide of audit practice.
审计目标是审计活动所要达到的目的，在审计理论和审计实践中具有重要作用。
The audit target is the purpose that audit want to attain, it plays a vary important role in the audit theories and the audit practice.
供给导向审计理论结构是供给导向审计理论的具体化，是审计实践的理论指南。
The first part and the last part are corresponding. Supply-based audit theory structure is the specification, is the guide of audit practice.
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。
Professional environment is the basis of audit theory research while case research is the optimum method to explain audit professional environment.
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。
These are far-beyond the traditional auditing theory frame, which gives us more new questions on auditing theory and practice.
审计概念体系是构建审计理论结构的基石，在审计理论结构中占有非常重要的地位。
Audit concept system is the basis for constructing audit theory system and plays an important role in the audit theory system.
研究审计风险和重要性原则，无论对审计理论还是审计实务，都具有非常重要的意义。
It is of great importance not only to audit theory but also to audit business to study audit risk and significance principle.
传统的审计理论结构要素包括审计目的，审计公设，审计概念，审计规则，审计技术。
The traditional audit theory structure contains audit purpose, audit postulate, audit concept, audit regulations and audit techniques.
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。
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.
第五部分，将供给导向审计理论结构与需求导向审计理论结构进行比较，这是本文的补充部分。
The fifth part, an additional of this text, compares supply-based audit theory structure with demand-based audit theory structure.
审计报告的变迁过程不仅反映了审计理论与思想的演变过程，而且反映了审计实务的演变过程。
All the great development of audit theory and practice are sure to reflect on the evolution of audit report.
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。
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。
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.
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。
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.
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，会计公司依然可以焕发旺盛的生命力。
To research audit theory, enhance audit quality and lower the risk to an acceptable lever, accounting company still call be rigorous.
以信息认证为逻辑起点，审计理论框架由信息认证、审计本质、审计目标、审计假设、审计准则等要素组成。
The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc.
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。
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。
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.
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