审计实务

近日，英国及爱尔兰审计实务委员会（APB）承诺将修订《职业道德准则》。

The UK and Irish Auditing Practices Board ( APB ) is currently undertaking a review of its Ethical Standards for Auditors ( ESs ) .

国际审计实务委员会

International Auditing Practices Committee

本文试从审计实务中有关重要性水平、审计风险、审计证据及审计报告类型方面简要论述了CPA职业判断的应用，为进一步深入的研究打下了基础。

The pa - per states the application of audit judgments on the level of materiality , audit risks 、 audit evidences and the style of audit report , which lay a good foundation for further study .

谈谈截止测试在审计实务中的应用

On the Closing Test in the Application of Audit Practice

它为指导审计实务提供了全面可行的理论技术支持。

It offers overall and feasible theory technical support for auditing practice .

抽查法在我国审计实务中的运用

Application of Test Check in Auditing Practice in China

专家系统在审计实务中的应用

Application of the Expert System to Audit Practice

并初步掌握审计实务的具体操作方法；

Combine the first step controls concrete operation method of audit the actual situation ;

论谈判技巧在审计实务中的运用

On using Negotiation Skill in Audit Practice

在审计实务当中需要审计人员在审计各阶段、各环节作出审计判断。

Among audit , it need to make audit judgement in each stage and link of audit .

金融领域是其中的一个分支，而该领域的绩效审计实务研究较少。

Finance is one of those industries but the related practical research of which is substantive little .

国际《内部审计实务标准》和我国内部审计准则是在不同的历史背景下产生的。

International Standards for the Professional Practice of Internal Auditing ( ISPPIA ) and CIAS are published in different environments .

我们的审验是依据《独立审计实务公告第1号一一验资》进行的。

Our verification is in accordance with " Statement of Independent Auditing Practices No.1 : Verification of Capital Contribution " .

目前，该方法体系的组成包括基本理论和审计实务两个方面，涉及各行业和领域。

At present , the system includes basic theory and practical research of performance auditing , involving various industries and fields .

文章从抽样技术的理论出发，探讨抽样技术在审计实务中的应用，以期提高审计抽样技术的实务应用效果。

Starting from the theory of such technology , the paper concretely discusses the application in audit practice in order to enhance its results .

从国内外的审计实务发展来看，财务报告内部控制审计是现代审计发展的一个重要方向。

From the development of audit practice at home and abroad , audit of internal control over financial reporting is an important direction of the audit .

论文通过审计实务结合质量审计价值提升的探索，使研究更具一定应用价值和深远意义；

Through audit practice work combine quality audit exploration that value promote thesis , enabling and studying has certain using value and far-reaching meaning even more ;

我国的内部审计实务起步较晚，才刚刚迈出职业化步伐，其弱化的职业特征表现得更加明显，与西方发达国家成熟的内部审计职业相比，职业风险有其特殊性。

Owing to the backward practice of internal audit , the weakness of professional characteristic manifests itself clearly . The professional risk differs from developed countries ' .

谈判技巧在审计实务中的运用一直没有引起人们足够的重视，在知识经济时代这种局面应有所改进。

People have not paid enough attention to negotiation skill in audit practice in the past years , but this complexion should be improved in Information Economy .

在2001&2002年期间，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。

From 2001 to 2002 , a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance , audit practices , and financial reporting .

目前国内内部控制评价实践多受限于审计实务，而未能发展成独立的管理工具和体系。

By now , the domestic practices of internal control evaluation are more limited within the scope of auditing practices and have not developed into an independent management tool .

在审计实务中，注册会计师的专业胜任能力至关重要，而提高注册会计师的专业胜任能力的关键在于正确理解与运用独立审计准则；

The professional competence of certified public accountants is essential in auditing practice , and the key to improving their competence is to correctly understand and apply independent auditing standards ;

本文阐述了重要性水平在审计实务应用中应重视的几个问题，对审计实务中重要性水平的正确应用有一定的指导作用。

This paper analyses some neglected questions about the level of materiality , which displays some instructive role in application of the level of materiality and improves the quality of audit practice .

随后，根据联网审计实务操作流程提出了面向电子数据的联网审计数据采集、清理和分析等步骤以及联网审计面临的风险和防范风险的措施。

Afterward , the interconnection of electronic data audit data collection , clean-up and analysis steps , as well as online auditing risks and risk avoidance measures is put forward in accordance with the operational procedures .

本文主要从审计实务的角度，分类列出合并报表期初数审计中常发现的一些问题以及产生的原因及合并报表期初数的调整方法。

This article presents some problems which are often found in the course of auditing the beginning balance of consolidated financial statement , corresponding reasons and their adjusting methods , mainly from the view of auditing practice .

在这一背景下我国审计实务界要适应这种变化，及时变更审计思路，借鉴国际审计准则最新规定，降低审计风险。

Under the background , the auditing business in China should adjust timely the auditing thought to adapt to this kind of change and the latest regulations on international auditing standards should be applied into the auditing practices to lower the audit risk .

综合审计实务，分析了社会公众对审计的期望以及使用者利用审计报告后的行为，重新给出了审计风险的定义，并在此基础上总结出新的风险模型。

Synthetic audit real affairs analysed the expectation to audit from the public and the behaviour after using audit report by the users . The auther once again gave the definition of audit risks , and on this base summarized new risks model .

国际内部审计师协会于1999年重新修订了《内部审计实务框架标准》，被修订的标准要求内部审计评价和改进公司治理过程，同时为企业提供增值服务。

The Institute of Internal Auditors ( IIA ) revised its international standards for the professional practice of internal auditing in 1999 , the revised standards require internal audit to assess and improve corporate governance processes , and provide " value-added " service to enterprises .

联合国各组织内部审计专业实务的一般和具体标

General and Specific Standards for the Professional Practices of Internal Auditing in United Nations Organizations

企业兼并业务在全球范围内全面展开，而我国尚未出台有关企业兼并审计的实务公告。

Transactions of company-mergering have expanded around the world , but there has not announcement in kind on company-mergering in our country .