...民间审计的业务范围 税务服务 管理咨询服务 会计服务 三、民间审计准则1、概念及作用概念:审计准则(auditing standard)是指一个国家和地区的审计人员从事审计工作时,必须遵循的行为规范,是判断审审计准则(auditing standard)是指一个国家和地区的...
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... auditing process 审计过程 auditing standard 审计标准审计准则 Auditing Standards Board 审计准则委员会 ...
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internal auditing standard [审计] 内部审计标准
Statement of Auditing Standard 审计标准声明 ; 审计准则公报
additional auditing standard [审计] 附加审计标准
SAS Statement of Auditing Standard 审计准则汇编
generally accepted auditing standard 通用审计标准 ; 通常公认的审计标准
it auditing standard it审计标准
social auditing standard 社会审计准则
international auditing standard 国际审计准则
Auditing standard on fraud 舞弊审计准则
The inclusion of this study to some extent provide the effect that the external auditors apply the new fraud auditing standard.
本文的研究结论在一定程度上反映了新舞弊审计准则在独立审计过程中的实施效果。
参考来源 - 舞弊风险评估水平对计划审计工作的影响研究CPAs use the Independent Auditing Standard as judging grounds, but they should think about its limited function.
审计准则可作为法院判断注册会计师是否有过错的依据,但注册会计师应注意到其作用的局限性。
参考来源 - 中国注册会计师民事责任研究·2,447,543篇论文数据,部分数据来源于NoteExpress
Meanwhile, an important change in the new auditing standard is the absorbing of the risk-oriented auditing, which emphasized the concern of risk.
同时,新审计准则的一个重大变化就是全面渗透风险导向审计的理念,更加强调对风险的充分关注。
The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc.
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 auditing authorities in and abroad responsible for making new auditing standard released the new rules one after another recently, the Modern risk-oriented auditing is being given more concern.
随着国内外审计准则制定机构相继发布新的审计风险准则,现代风险导向审计的推行成为了核心。
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