1) 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。
2) 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。
3) audit switch
审计开关
1.
Audit switch, audit trail, audit file, audit query are presented.
并给出了审计开关、审计记录、审计文件、审计查询的具体实现。
4) auditing office
审计机关
1.
This paper analyzes on three modes of auditing office s service for the harmonious society, advances three kinds of harmonious environments that should be established such as the harmonious ideological environment, excellent economic development environment and the harmonious administration efficiency environment.
分析了审计机关为和谐社会服务的3种方式,提出了所要创造的3种和谐环境,即和谐的思想认识环境、优良的经济发展环境、和谐的行政效能环境。
5) audit institutions
审计机关
1.
Nowadays performance management deficiency in China s audit institutions is worth serious attention.
当前我国审计机关绩效管理缺失状况严重,很多审计机关尚无绩效管理的意识,更缺乏绩效管理的实践经验。
6) state audit institutions
审计机关
1.
This paper explores the basic connotation of internal performance assessment of state audit institutions.
本文探讨了在审计机关内部开展业绩评价的一些新内容和方法,强调要将评价结果运用于审计机关内部管理。
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