1) off-line audit
间接审计
1.
The author holds that on-line audit for the state-owned enterprises must be transferred to off-line audit as "the last supervisor".
本文从国有企业自身的特点出发,分析了国有企业审计监督的性质与重点,区分了国家审计与稽查特派员(外派监事会)之间的关系,最后指出:国家对国有企业的审计必须从以直接审计为主转向以间接审计为主,充分发挥我们作为“最后”的审计监督者的职能作用，通过对投资者的审计、对监事会的审计、对社会中介的业务指导和监督来间接地监督国有企业经营状况，为国家、政府制订产业政策、实施宏观调控服务。
2) audit interface
审计接口
1.
In order to accelerate the flow of accounting data into audit system,it is work-able to set audit interface in the accounting software,which includes function interface and data interface.
要将电算化会计系统的数据快捷地传递到计算机审计系统 ,可行的方法就是在会计软件中预留审计接口 ,包括功能接口和数据接口。
3) nongovernmental audit
民间审计
1.
Anatomy factors which have influence on independence of nongovernmental audit in our country;
剖析影响我国民间审计独立性的因素
2.
It has been twenty years since nongovernmental audit was rebuilt in 1981 when China recovered its independent audit system.
在1981年我国恢复独立审计制度时,民间审计便重新出现,到现在已走过了20年的历程。
4) non-governmental audit
民间审计
1.
This paper analyzes on the problems existing in our country s non-governmental audit such as the later start, the more narrow business, the poor quality of operation, the weak social public prestige, and the defect organizational form, etc.
分析了我国民间审计起步较晚、业务面较窄、执业质量不高、社会公信力不强、组织形式缺陷等问题,并就如何更好地发展我国民间审计提出了改进对策。
2.
Internal and non-governmental audit of western countries play different roles in business management and work coordinatedly.
西方国家的内部审计和民间审计在企业管理中扮演着不同的角色,但在工作中又相互协调。
5) folk audit
民间审计
1.
The paper discusses the necessities of the harmonies between inner audit and folk audit, and puts forward some practical measures.
本文论述了内部审计和民间审计协调的必要性,提出了进行协调工作的具体措施和方法,最后论述了内部审计和民间审计的协调中内部审计应具备的条件。
2.
This article elaborates the differences of State Audit ,Folk Audit and Internal Audit from two aspects according to comparing Internal Audit with Outside Audit and Outside Audit with Outside Audit.
本文分内外、外外两个层次分析了国家审计、民间审计和内部审计的区别。
6) civil audit
民间审计
1.
Research on Civil Audit Risk Based on Professional View;
基于职业视角的民间审计风险研究
2.
The US Civil Audit Legal Responsibility Norm is peraps the most complete and the ripest one among the world s civil audit legal norms The norm s responsibility elements,responsibility objects and responsibility nature are analyzed in the pape
迄今为止 ,在世界各国的民间审计行业法律规范体系中 ,美国民间审计法律责任规范体系是最为完备、最为成熟的一种。
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