Systematic demonstration has been made on standardizing audit procedure , perfecting audit methods , establishing evaluation parameters system , preventing risk of audit , setting up appraising criterions , and utilizing audit results effectively , etc 本文在建立审计运行机制、选用评价指标体系、确立审计评价标准、完善审计方法、加强审计人员素质教育及完善审计制度约束等方面作了比较系统的论述。
This paper research the content and the relations of elements in the internal audit system of state - owned commercial bank in solution to the problem what being the confined scope , behindhand method and dated content 本文针对现有的国有商业银行内部审计制度存在着的诸如内审范围狭窄、内审方式落后、内审内容滞后等问题，对国有商业银行内部审计制度的要素内容、要素之间的关系进行纵深层次的研究与探讨。
Chapter five . financial derivative instruments risk management and ias in state - owned commercial bank . this chapter introduces the features , types , essence of financial derivative instruments , and the internal control and audit system for them 第五章国有商业银行衍生金融工具风险管理与独立审计制度本章主要论述衍生金融工具特征、类型及本质、风险特征及衍生金融工具的内部控制和独立审计的问题。
This paper review the history of occurrence and development of cpa auditing system , and analyze the character of the cpa auditing , then research the course of the occurrence and variance of american auditing standards with a method of game theory analysis 本文通过对注册会计师审计制度形成和发展历史的回顾,总结分析了注册会计师审计的性质,并在此框架下研究美国审计准则的形成和变迁的过程,运用博弈论的理论进行解释。
In a word , only if we improve and make relevant audit environment and governance system more and more better and establish objective fair effective and efficient independent audit system can we assure the accounting information listed companies provide have an appropriate level of high quality 总之，只有健全和完善相关的审计环境和治理机制，建立客观、公正、高质、有效的独立审计制度，才能为我国上市公司的会计信息把好“质量监督”关。
Based on the description of the fundamental theory of economic liability audit , actualities and existing problems have been analyzed according to the complete investigation of economic liability audit activities in liaohe oilfield company . in terms of the existing theories and relative laws , rules , systems and policies of economic liability audit , by fully considering the favorable experiences of internal audit in some state - owned enterprises , corresponding measures have been explored which are suitable for practical economic liability audit activities in liaohe oilfield company 本文在对经济责任审计基本理论进行描述的基础上，通过对辽河油田公司经济责任审计工作的深入调查，分析其现状及存在的问题，依据经济责任审计的现有理论及有关法律、法规、制度和政策，借鉴国有企业的先进内部审计经验，探索适合辽河油田公司经济责任审计工作实际的相应对策和措施，以加快企业制度中内部经济责任审计制度建设的步伐。
There are many different researching conclusions about the reason of false auditor ' s report such as flaws of enterprise governing , retaining system of cpa and problems of paying system ; at the same time , different suggestions including perfecting enterprise governing system , reforming the retaining system , increasing cpa ' s law responsibility , strengthening supervision are given 独立审计制度的问题表现为失实的审计报告，针对导致失实审计报告的原因，有不同的观点，如公司治理结构的问题，注册会计师聘用制度的问题，收费制度的问题等等。同样，学者们也提出了不同的政策建议，如完善公司治理结构，改革注册会计师聘用制度，加强监管，加大注册会计师法律责任等。
By analyzing the influencing factors of road safety in traffic accidents , the paper points out that omni - directional safety audit should be carried during the whole course of road project construction , which includes the road planning , designing , constructing and operation period ; and has initially probed into the basic frame system of the road safety auditing system in our country 摘要通过对交通事故中道路安全影响因素的分析，提出了我国应该对道路项目建设的规划、设计、施工和营运的整个过程，进行全方位的安全审核，并初步探讨了我国道路安全审计制度的基本框架体系。
