1) audit relationship
审计关系
1.
This paper analyzes the audit relationship and the basic reason of the low audit quality is the imperfection of the real audit client.
实际审计委托人被虚置的直线型审计关系是审计质量低下的根本原因,应建立委托人—代理人共担风险的契约机制和独立审计的委托—付费分离制度,以保证审计独立性,提高审计质量。
2.
This paper analyses the common audit relationship and the government audit relationship in China,and concludes that:the nature of audit is different from that of government audit; the nature of audit is economic authentication,while the nature of government audit is economic supervision.
审计本质是指审计这一客观现象的内部联系 ,是审计关系中发挥主要功能、比较深刻和稳定的方面。
2) auditing relationship
审计关系
1.
Based on the analysis of the auditing relationship, this paper researches the design of the excitation mechanism in the audit by using the principal-agent theory, and provides the theoretical foundation for perfecting the audit excitation mechanism and promoting the auditors to improve the auditing quality.
在分析审计关系的基础上,应用委托—代理理论研究审计中的激励机制设计问题,为完善审计激励机制、促进审计人提高审计质量提供理论依据。
3) audit connected person
审计关系人
4) audit relations
审计关系户
5) auditing relationship view
审计关系观
1.
This paper puts forward a viewpoint on auditing assumptions including auditing process view,auditing system view,auditing society view,auditing relationship view,which are based on the summary and analysis of kinds of domestic and oversea auditing assumptions.
在总结国内外审计假设观点的基础上，提出了笔者以审计关系观为基础对审计假设的看
6) auditing commission
审计委托关系
1.
The lack of scientific support of auditing commission for commercial financial institutions gives rise to the deviation of auditing from its original goal.
目前,商业性金融机构社会审计委托关系的建立缺乏客观依据,从而导致了审计委托关系的异变,也引发了审计目标的偏离。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条