1) 3. STANDARD OF REVIEW
三、复审准则
3) convergence criterion
审敛准则
1.
This paper discuss the convergence of alternate series,and improve a new convergence criterion of alternate series.
讨论了交错级数的敛散性,改进了[1]中关于交错级数新的审敛准则,并给出了交错级数另外新的审敛准则,并将这些审敛准则推广到更一般的形式。
4) 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。
5) 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》。
6) 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。
补充资料：产品质量审核
产品质量审核
product quality audit
chonPin zhiliang shenhe产品质t审核(p耐uct明ality audio又称产品审核。确认产品检验和试验活动以及相关的质量活动和它们的结果是否符合计划的安排，以及这些安排是否有效地实施并适合于达到预定目标的有系统的、独立的检查。(徐京悦)
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