2) the function of audit assurance
审计鉴证职能
3) Auditing Evaluation Opinion
审计鉴证意见
1.
Internal Control,Auditing Evaluation Opinion and Auditing Opinion
利用A股上市公司2007年度相关数据进行的实证检验分析发现:内部控制质量越高,更容易收到清洁的审计意见;上市公司在披露审计鉴证意见时,明显存在"报喜不报忧"的披露管理行为。
4) audit evidence
审计证据
1.
Research on the Choice of Audit Evidence: Persuasive or Conclusive;
论审计证据的选择:说服性抑或结论性
2.
The importance and functions of materiality theory in the audit theory system, especially in the audit standardized theory system, are discussed from the following aspects: materiality and audit hypostasis, materiality and audit objection, materiality and audit plan, materiality and audit inner control, materiality and audit evidence.
从审计重要性与审计本质、审计重要性与审计目标、审计重要性与审计计划、审计重要性与内部控制和审计重要性与审计证据几个方面,论述了重要性理论在审计理论体系特别是审计规范理论体系中的地位与作用。
6) auditing evidence
审计证据
1.
Starting with the meaning of auditing risk, the article studies the reladons between auditing evidence and different meaning of auditing risk, which auditors emphasizes on in different operating steps, by analyzing and stating the risk modei as well as its application.
从审计风险的内涵着手,通过对风险模型及其应用的分析和阐述,探讨审计人员在审计各操作步骤中所关注的审计风险不同内涵与审计证据之间的关系。
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