1) audit theory research
审计理论研究
1.
The process of audit theory research is divided into three stages in our country.
我国审计理论研究的历程可分为3个阶段,主要成就体现在财务审计、经济效益审计、审计新领域等方面,但仍存在理论基础薄弱、缺乏整体性与系统性、特色研究较少等问题。
2) Risk-based Auditing Theory
风险审计理论研究
4) accounting theory research
会计理论研究
1.
Directing against three thesises published by 《Accounting research》, this paper refutes the accounting objective view and the compound view for the byical starting point of accounting theory research; and proves that accounting goal is the logical starting point of accounting theory reasearch once again.
正确择定会计理论研究的逻辑起点 ,有利于建立前后一贯的会计理论体系。
5) Audit Object Management Research
审计项目管理研究
6) auditing theory
审计理论
1.
Whether the auditing theory structure is right or wrong, and how effective the guiding function is, mostly depends on how correct and scientific the selection of the logical starting point is.
审计理论结构正确与否及其对审计实践指导作用的大小,在很大程度上取决于逻辑起点选择的正确性和科学性。
2.
The structure of auditing primary theory is analyzed through the classification of auditing theory.
本文从审计理论的分类入手 ,探讨了审计基础理论的结构。
3.
After comparing three auditing assumptions which are summarized and analyzed in classical auditing theory, this paper presents four auditing assumptions including independent assumption, validating assumption, general accounting standards effective assumption and auditor s title assumption.
研究了审计假设的本质特征 ,通过对比审计理论界三种审计假设观点 ,提出独立性假设、可验证性假设、公认会计准则有效性假设和审计人员称职假设等四个审计假设。
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