The audit committee will approve final resolution of all investigations . in addition , the results of such investigations will be communicated to external auditor on a timely basis ( at least quarterly ) 最终调查结果和解决方案报审计委员会批准，并定期报告给公司外部审计师（至少每季度报告一次） 。
Chapter : implementation iso - 14000 and it ' s auditing in a university chapter : some problems and shortages for the auditing development in china , such as lack of driving forces are pointed 该部分主要从绿色大学的审计着手，深入的分析了绿色大学审计的指标以及范围，重点分析了绿色大学内部、外部审计的步骤。
Reliability assessments are structured using the cascaded inference framework from behavioral decision theory , and combined using rule in order to determine the inferential value of external audit work 根据行为决策理论运用串联推断模型将可靠性评价结构化，同时借助贝叶斯法则将可靠性特征联合起来，以决定外部审计报告的推断值。
In chapter three , the feasibility and rationality of external audit acted as internal audit is analyzed , which is proved by an example of fraud audit both in america and china 第三部分对外部审计充任内部审计主体的可能性和合理性做了分析，并以舞弊审计为例，说明内部审计人员和外部审计人员在进行舞弊审计时无论方法还是程序都有相同之处。
Over a half of audit committee chairs responding to the survey reported that the audit committee had concluded that , in some instances , the external auditor would not be an appropriate supplier of some non - audit services for reasons of auditor independence 过半的审计委员会主席认为，由于涉及审计独立性，在某些情况下，外部审计人员不宜提供非审计类服务。
Through the comparison of the differences and similarities between the outside audit and the inside audit , the author analyses the problems in the work of audit and discusses how to develop outside audit and inside audit in harmony 摘要通过对外部审计与内部审计其主要异同点的比较，分析了审计工作中存在的若干问题，并探讨了外部审计与内部审计协调发展的途径。
The paper conducted the research how to design the auditing model though compiling a great deal of materials and data , and we expect it can promote the development of the domestic auditing theory and auditing practice 本文通过搜集国内、国外大量的文献资料,对审计模式构建的相关问题进行了研究与探讨,期望能够为建设适应我国国情的审计模式提供一点思路,推动我国独立外部审计事业发展。
The seperation of owner ' s rights and management ' s rights leads to the economy responsibility . the owners of property need to direct how is going with the economy responsibility by managements . at the same time , managements need to release it , as a result . auditing comes into being . but both the owners and managements are just pursuing maximum effect of themselves . agent cost comes from it . how to deal with the agent cost becomes the most important topic of corporate governance . in fact . auditing is one of methods releasing agent cost . one handjt should be the key point in corporate governances the hand corporate governance will influnce the auditing effect 由此可见，审计实质是代理成本中的监督成本，是降低代理成本的重要途径。因此，审计(包括内部审计和外部审计)执行的效果，是公司治理理论和实务中需要研究的重点问题，而公司治理的完善程度也会反过来影响审计的独立性和审计的效果。伴随着受托财务责任发展为受托管理责任，与财务审计相对应的管理审计产生了。
So we should pay more importance on the corporate governance construction of state - owned commercial banks . according to present conditions , two steps should be taken . firstly , to consummate factors existing and workable in banks " corporate governance ; secondly , to cultivate and develop new and essential elements by reform of property right system 从我国当前改革和发展的实际出发，应该分两步走：首先完善已有的、并被实践证明的银行治理的要素，如：监事会、内部和外部审计等；其次通过产权改革，培育和发展新的、关键性的要素，当前的重点对国有商业银行进行股份制改造。
Since sec required the listed companies to disclose external audit fees at the beginning of 1980s , foreign scholars have studied different questions about audit fee in securities market . their studies discussed supervision and state of public audit from the point of audit fee 自二十世纪八十年代初美国证券交易会要求披露外部审计费用以来，西方学者对独立审计市场与市计费用有关的问题进行了不同的研究，这些研究从审计费用角度探讨了独立审计市场监管、执业状况。
