2) social auditing
社会审计
1.
The national and social auditing is not perfect in one way or another from the practice about their area of the auditing right,This passage will discuss how to adapt the relation between them and how to solve the problem in the auditing process.
从国家审计和社会审计在审计的监管权限等实践操作中看,存在许多方面的不足。
2.
At present, people from all walks of life in the world are paying special attention on the quality of social auditing, the loss of social auditing independence, auditing scandals and the crisis of CPA integrity.
目前，国内外的方方面面都对注册会计师社会审计质量、注册会计师社会审计的独立性丧失、注册会计师审计丑闻、注册会计师诚信危机等事件异常关注，可以说在全球范围内普遍掀起了一股“质疑社会审计的信誉和质量”、“质疑注册会计师诚信”的运动，这些质疑来源于各个方面：诸如政府的关注、企业的考虑、注册会计师管理机构担心、会计信息使用者关注等等；可以说已经在全球范围内掀起了一场“社会审计独立性”、“注册会计师诚信体系缺陷”的探讨和修订运动，对于目前的注册会计师社会审计来说是一项高要求、彻底的改革运动。
3) social audit
社会审计
1.
Market opening of China social audit and the independence of auditor;
中国社会审计市场开放与审计师的独立性
2.
But there is no common understanding on the rural audit nature,which is different from the internal audit,government audit and social audit.
农村审计不同于内部审计、政府审计和社会审计,农村审计应属于外部审计。
3.
Based upon the assemble theory and logical reason of extenics,this paper analysis the con- flict between the social audit norm and enterprise operating-role completely,such as the contain ability in economic factors,extensive reform in social audit,the related net,divergent tree and the interaction con- version between the former two,and its self-contradict solution.
文章基于可拓学的集合理论和逻辑推理,通过全面分析社会审计规范与企业运营规则的矛盾问题,解析了经济条件的蕴含规则,社会审计规范的可扩性变革,及其同企业运营规则的相关网与发散演进和二者互动转换与矛盾解决,以共轭对理论分析了社会审计规范与企业运营规则的动态目标和形式必然,最终形成了社会审计规范发展目标的认识。
4) auditing society view
审计社会观
1.
This paper puts forward a viewpoint on auditing assumptions including auditing process view,auditing system view,auditing society view,auditing relationship view,which are based on the summary and analysis of kinds of domestic and oversea auditing assumptions.
将审计学产生以来中外学者对审计假设的看法，归纳为审计过程观、审计制度观、审计社会观。
5) auditing quality
审计质量
1.
The result of this service is related to the existance and the development of the auditing , so we must strengthen the management of the auditing quality in order to enhance the service quality.
将质量管理方面的一些理论运用到注册会计师审计中:一 方面运用质量管理中的朱兰三步曲,将审计工作的质量管理分为3个阶段:审计的质量策划,审计 的质量控制,审计的质量改进;另一方面,利用影响产品生产过程的5M1E理论,将影响审计质量 控制的因素进行了重新划分,并重点分析了其中的几个关键影响因素。
2.
The paper, based on case study, analyses the importance of auditing quality and reasons that affect the quality and proposes relevant measures to control the quality.
随着市场经济和证券市场的进一步发展 ,社会各界对会计信息质量的要求与日俱增 ,对审计信息的依赖程度也越来越大 ,对审计质量的要求也越来越高。
6) audit quality
审计质量
1.
Analysis of the impact of audit paying way on audit quality;
现有审计收费方式对审计质量的影响分析
2.
The Relationship between Audit Market Concentration and Audit Quality in China——Empirical Analysis Based on Security Market Data of year 2002-2006;
中国审计市场集中度与审计质量的关系——基于2002~2006年证券市场数据的实证分析
3.
A Self-Selection Analysis on Costs and Benefits of Audit Quality in IPO Market—Evidence from Shanghai and Shenzhen Stock Market;
中国IPO市场审计质量的成本效益自选择分析——来自沪深股市的经验证据
补充资料：社会审计
①也称“民间审计”。由有关政府部门或会计职业团体审核批准的注册会计师或社会审计组织所进行的受托审计。审计者与被审单位是合同委托关系。社会审计的内容有：审查企业会计报表，出具审计报告；验证企业资本，出具验资报告；办理企业合并、分立、清算事宜中的审计事务等。②也称“社会责任审计”。指对企业履行社会责任情况所进行的审计。包括审查企业活动对社会环境、污染、生态、公共安全、职工就业、社会教育和福利、产品(服务)价格和质量、广告宣传的正确性等所应负的责任。
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