1) management audit guidelines
管理审计准则
2) auditing principle
审计准则
1.
<Abstrcat> When stipulating China s independent auditing principles we borrowed from the international principles.
我国独立审计准则在制订时大量借鉴了国际审计准则,二者在具体的准则条文规定方面基本相同,但在审计实务方面却存在审计出发点不同、证券市场监管环境不同以及注册会计师执业素质差异较大等。
3) auditing standard
审计准则
1.
The current problem with China CPA trade is the quality of its personnel with high professional ability but low moral character,which makes rule-based auditing standard unsuitable to CPA trade.
中国注册会计师行业整体业务素质较高而职业道德水平令人堪忧,因此,规则导向的审计准则越来越不适应注册会计师行业的发展,中国选择原则导向审计准则的时机已经成熟。
2.
since our countrys independent auditing standards have been continuously formulated and published,it safeguards auditing to develop healthly and at the sametime a few problems appear before us.
我国独立审计准则陆续制定并颁布实施 ,有力地维护了审计行业的健康发展 ,但也存在一定问题。
3.
Based on the feedback and assessment of the implementary status of AS2,PCAOB came out with a new auditing standard to substitute for the AS2 in December,2006.
奥克斯利法案》404条款的执行,美国采用了PCAOB(公众公司会计监督委员会)制定的第2号审计准则———《与财务报表审计相整合的财务报告内部控制审计》。
4) audit standard
审计准则
1.
Performing audit standard mechanically may not be regarded as well performing audit standard.
超前的审计准则不能作为认定职业关注的标准 ,机械执行审计准则不能认定已尽了职业关
2.
Current government audit standards actually have included some ideas of audit postulates.
现行国家审计准则其实已蕴含若干审计假设思想。
6) Auditing standards
审计准则
1.
Viewing the Evolution of Risk-based Auditing——A case study on the history of US auditing standards
风险导向审计思想的历史演进——对美国审计准则发展史的案例研究
2.
There are conflicts between the law and the accounting on the legal status of the independent auditing standards.
法学界和会计学界在独立审计准则法律地位上的意见分歧必然影响司法实践,也会影响到注册会计师行业的健康发展。
3.
Economic analysis of auditing standards establishment and transit include expenses of transaction theory and institution-transit theory.
审计准则制定与变迁的经济学分析观点包括采用交易费用理论解释准则的制定、采用制度变迁理论解释准则的变迁。
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