And the audit behaviors decide the audit quality , which is reflected in the audit reports finally . so i try to study the independent audit from the aspect of independent audit behaviors 注册会计师审计发挥作用的关键在于审计质量的高低,审计质量最终在审计报告中体现,但决定审计质量的则是审计行为质量。
The theory of national audit objective is core issue of overall national audit theory , and the fundament to research in competence 、 independence 、 audit norm and audit report of national audit 国家审计目标理论在整个国家审计理论体系中居于核心地位,它是研究国家审计的专业胜任能力、独立性、审计规范和审计报告的基础。
The part analyses four elements respectively , including cpa making untrue audit reports . . plaintiffs " loss , the causation between the loss and untrue audit reports , cpa ' s wrongs 本部分对责任构成的四个要件，即出具不实的审计报告，原告受有损失，原告的损失与不实的审计报告之间有因果关系，被告有过错作了具体分析。
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。
Having studied the value for money audit report by the director of audit , council decided to explore what more could be done in respect of cost control and monitoring of case progress , taking reference of practices overseas 经研究审计署署长的衡工量值审计报告，本局发觉在控制成本及监察个案进度方面，可参考海外惯例，精益求精。
Reports also differ in form and can vary from the highly technical type usually associated with financial statements to a simple oral report in the case of an audit conducted for a particular individual 审计报告在形式上也有很大的不同，可以是技术性很强的报告，如财务报表的审计报告，也可以是一个简单的口头报告，如对某一个人的审计报告。
