1、

At the same time, the public audit which is also known as CPA audit, as an essential part of social audit supervision system has aroused more attention than ever before.

而民间审计,即注册会计师审计,作为社会审计监督体系的重要组成部分,也受到了前所未有的重视。

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As an important case in governmental reform, the audit-storm, the information revolution of national audit, is the positive incident in the process of approaching to public audit.

审计风暴是一场国家审计信息革命,是我国政府进行依法行政、建设法治政府改革过程中的重大事件,也是具有公共审计特征的国家审计改革的探索。

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With the completion of the Reorganization of Certified Public Accountants, regulation of accounting firms are increasingly standardized. Audit services went to a growing market, the relevant regulatory authorities in response to the audit fee to make a market standard pricing guide.

随着会计师事务所脱钩改制的完成,我国对会计师事务所的监管也越来越规范,审计服务越来越走向市场化,相关监管部门为应对审计收费做出了市场指导的定价标准。

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Give full play to the supervisory role of the Certified Public Accountant to the audit of asset impairment.

充分发挥注册会计师对资产减值审计的监督作用。

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6、

Game Analysis of Audit Quality Control of Certified Public Accountant

注册会计师审计质量控制的博弈分析

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Based on out countrys reality, this paper discussed the pattern of certified public accountant working as internal audit subject.

文章拟从我国实际出发,对注册会计师充任内部审计主体这一形式进行探讨。

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Innovation of investment audit in the system of public finance

公共财政体制下投资审计的创新

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In market economy, The independent audit report is public investment and important basis of decision.

在市场经济中,独立审计报告是公众投资和决策的重要依据。

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Certified public accountants provide audit report and financial report for the market participants in important decision-making information.

注册会计师提供审计报告及财务报告,为市场参与人的决策提供重要信息。

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Establishment of fund-raising admittance system, evaluation system, improve the audit system, information disclosure system, industry self-discipline system, build strong credibility, high-profile public charitable organization.

建立募捐准入制度、评估制度,完善审计制度、信息公开制度、行业自律制度,打造公信力强、知名度高的公益慈善组织。

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14、

Reflections on the Performance Audit of Public Works Investment

关于公共工程投资绩效审计的思考

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Five years' developing plan of audit working from 2003 to 2007 was produced by National Audit Office, which aims to establish socialism public finance, and mark out finance audit planning.

审计署《2003&2007年审计工作五年发展规划》以建立社会主义公共财政制度为目标,制定了财政审计工作规划。

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Then the factors causing audit defeat are analyzed according to the whole profession of certified public accountant.

然后从注册会计师行业整体的角度来分析导致审计失败的因素。

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Generalized integrity audit refers sum of all kinds of audit actives supervising and guaranteeing the integrity of public rights owners.

广义的廉政审计则是指为保证公共权利拥有者廉洁从政行为,而进行监督所采取的审计活动的总称。

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After careful research, we conclude that relief funds audit system should be improved to be more suitable for crisis, based on the public crisis management theory, to strengthen the auditing function as supervision and prevention.

经过研究,本文认为从总体来看,应结合公共危机管理的有关理论,以危机应对为导向,改进救灾资金审计体系,强化审计的监督和预防功能。

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The main purpose of the study is to discuss on using social audit efficiently, combining audit resource, enlarging audit scope, and eventually improving the efficiency of public funds.

本文研究的目的在于探索政府审计如何有效利用社会审计,整合审计资源,扩大审计覆盖面,提高公共资金的使用效益。

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The certified public accountant carries on auditing according to the operation norms and audit expenses standards strictly, and enables audit time, audit fee and audit report type not to satisfy the demands of consumers so that the CPA is rejected to continue auditing for the corporation.

注册会计师严格按照职业规范和收费标准进行职业而使审计时间、审计费用和审计报告类型不满足客户要求以致丢掉客户的现象日渐增多。

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