social audit

Extensive Analysis of the Old and New Standard in Social Audit

新旧社会审计规范的可拓分析

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Therefore, social audit employed participating in government investment construction projects audit has important practical significance.

因此，聘用社会审计参与政府投资建设项目的审计工作具有重要的现实意义。

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The culture of social audit is the systemic summarization of experience and knowledge which derived from audit practice actions for a long time of social auditor in our country.

社会审计文化是我国社会审计人员长期审计实践活动形成的经验、知识积累的系统总结。

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The poor quality of social audit in China and the lack of auditing independence have led to an argument on whether the audit business and the non-audit business should be separated.

目前我国社会审计质量低下，审计独立性缺失，引发了对审计业务与非审计业务是否分拆的争论。

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This is regardless of the social audit, government audit or internal audit are equally applicable.

这一点无论对社会审计、政府审计还是内部审计都同样适用。

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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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The audit expectation gap arised from the emergence of the social audit, having different size and manifestations in the different stages of social development.

审计期望差距伴随着审计的产生而产生，并随社会发展呈现不同的变化态势和表现形式。

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Internal Audit vs. Social Audit

内部审计与社会审计

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Consequently studying social audit quality from the audit resources' point of view is meaningful theoretically and practically.

顺应这种趋势，从审计资源角度探究社会审计质量问题有着一定的理论价值和现实意义。

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China's auditing system is composed of internal audit, audit of government and social audit, and each plays a unique role in its respective field.

我国的审计体系是由内部审计、政府审计和社会审计组成的，他们在各自不同的领域发挥着不可替代的作用，其中内部审计的基础性作用尤为重要。

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Studies on the Development of Social Audit

关于社会审计发展问题的探讨

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Inquiring the Quality of Social Audit in Perspective of the Integrated Services of Audit and Non-Audit Business

从审计业务与非审计业务的一揽子服务谈社会审计质量

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At present, in face of accounting information distortion, it is imperative to change the separation between government audit and social audit, and strengthen its coordination.

当前，在会计信息失真较为严重的时代背景下，有必要改变政府审计与社会审计分割的局面，加强两者之间的协调。

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On Raising the Quality of Social Audit

论如何提高社会审计质量

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The audit of economic benefit is different from both government audit and social audit. It is the internal audit of enterprise management and administering.

经济效益审计与政府审计、社会审计不同，它是对企业经营管理状况的内部审计。

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On the other hand, social audit can also utilize the authority of government audit for supporting the audit conclusion.

另一方面，社会审计也可以借用政府审计的权威性为其审计结论提供强有力支持。

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Take the Social Audit as the Angle of View: Reconsiders the Audit Risk Model Scientific Nature

从社会审计视角：论审计风险模型的科学性

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During long terms in the future, the intermediary organizations, social audit as its representative, will come to be the hard-core of the supervision system in social and economic life.

在以后的很长一段时间里，以社会审计为代表的中介组织将逐渐成为社会经济生活监督体系中的中间力量。

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Social audit plays an important role in the economy.

民间审计在经济生活中发挥着不可替代的重要作用。

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That course requests the student to control the basic theories and methods for audits, particularly is the our country present condition of the social audit and development direction.

该课程要求学生掌握审计的基本理论与方法，尤其是我国社会审计的现状和发展方向。

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The audit subject contents Internal audit, social audit and government audit.

内部审计、社会审计和政府审计共同构成了审计的主体。

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A Review on Coordination between Government Audit and Social Audit

论政府审计与社会审计的协调

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Analysis on the Influence of Audit Resource over Social Audit Quality

审计资源对社会审计质量的影响分析

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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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Improving audit quality is an urgent problem for social audit profession at present.

提高独立审计质量是审计职业界的一个急待解决的问题。

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Remodeling the Professional Image of Social Audit

重塑社会审计职业形象

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Social audit supervision is one of important components in the system of economic supervision in China.

社会审计监督是我国经济监督体系的一个重要组成部分。

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Study on the System of Integrity about Social Audit

民间审计诚信机制相关问题及对策研究

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Social Audit and Environment Audit

社会审计与环境审计

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The content of the paper is as follows: The introduction part is about the background and significance of studying social audit quality and audit resources, document review, research methods and the framework of the paper.

全文主要内容如下：引言部分主要介绍了社会审计质量与审计资源的研究背景和意义、国内外研究现状、本文的研究方法及基本框架。

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