经营审计

试析经营审计的必要性

An analysis of the necessity of Operational Auditing

经营审计业务

Operational Internal Audit Assignments

外向型军工企业投资经营审计之我见

On Auditing of investment for export - Oriented Military Enterprise

内审将以经营审计、管理审计、人力资源审计、社会责任审计、环境审计为主要内容；

Management audit , human resources audit and social responsibility audit will become dominated ;

根据审计计划开展财务、合规性及经营审计；

Conducting financial , compliance and operating auditing programs according to the audit plan ;

担保链中企业审计报告&持续经营审计状况及一种新的审计意见变通行为

Audit Reports of the Listed Companies in the Surety Chains & A New Approach to Alter the Opinion of Audit Reports

内部审计的实现方式（即应用），包括内部控制审计、财务审计、经营审计、管理审计的含义、作用和实现方式（第三章）；

In the third chapter , the paper introduces the methods and major contents of internal auditing : internal control auditing , financial auditing , operational auditing and management auditing .

在会计报表使用者、注册会计师自身和会计信息质量多方面的共同要求下，持续经营审计显得必不可少。

Going concern auditing seems to be absolutely necessary at the joint requirements of risks controls of CPA and financial statements users , as well as the qualities of accounting information .

本文第二部分首先解决持续经营审计过程中的审计责任、审计证据和持续经营审计意见带来的自我实现预测效果等问题，为持续经营报告方式作出铺垫。

The second part of this thesis initially resolves the problems such as " self-fulfilling prophecy effects " brought about by audit responsibilities , audit evidence and audit opinion on going concern during the process of going concern auditing .

现代经济条件下，传统的内部审计已不能满足企业生存与发展的需要，经营审计作为内部审计的一个发展阶段，是企业提高经济效益的必然要求。

Under the conditions of modern economy , the traditional Internal Auditing can not meet the needs of enterprises'survival and development . As a developmental stage of Internal Auditing , it is necessary to execute Operational Auditing for enhancing economic efficiency .

而法律也被不断的修改和完善以弥补经济变化带来的差距，我国的持续经营审计准则从1999年第一次颁布之后又修改了两次，近期还在修改。

The law has also been constantly revised and improved to make up the gap which caused by economic change . The going-concern audit standards first were promulgated in 1999 , after that time it was revised twice and recently also is modified .

在非持续经营审计判断中，充分借用成熟的财务预警技术是审计师规避审计风险、保证审计质量的技术基础，并在技术借用中有相关的改进；

Some Financial Early-warming technologies are relatively mature in bankruptcy forecasting of listed companies . So we consider that these technologies are the foundation of keeping risks away and ensure audit quality for auditors in the Audit Judgment on Chinese listed companies ' going-concern uncertainty .

可持续经营能力审计中的平衡计分卡模型

The Evaluating Model of the BSC in the Audit of the Capacity of Sustainable Operation

企业经营预测审计探讨

Exploring the audit of business operation forecasting

风险导向经营基础审计

Risk-Oriented and Business - Based Audit

为了实现塔里木石油勘探开发指挥部发展战略，六大保证机制之一就是加强对指挥部生产经营活动审计监督.加大审计力度，实行全方位、全过程的审计监督。

In order to realize the development strategy of Tarim Oil Exploratory Development Headquarters , one effective measure is to strengthen audit supervision of production and operating activities , to increase the force of audit , to exercise the audit supervision of omnibearing and overall process .

中国大陆方面一直禁止PCAOB赴香港调查内地经营企业的审计事务。

Mainland authorities have blocked the PCAOB from coming to Hong Kong to inspect audits of companies with mainland operations .

通过对风险导向审计基本理论的介绍、XXX研究所经营环境及审计环境的剖析以及风险导向审计模型在内部审计环境下的重构，解决现行风险导向审计理论与内部审计实务之间的衔接问题。

BY introducing the basic theories of risk-oriented audit approach , the business environment of XXX Institute and the reconstruction of the risk-oriented audit model under internal audit circumstance , the thesis try to connect the existing theories with practice of internal audit swimmingly .

论承包经营责任制审计

ON SYSTEM RESPONSIBILITY IN AGRICULTURAL PRODUCTION On Constracted Economic Auditing

持续经营假设的审计探讨

Discussion of the Auditing of Continue Operation 's Hypothesis

对我国上市公司持续经营不确定性审计意见的分析

An Analysis on the Auditing Opinions of Uncertainty of China 's Listed Companies ' Sustainable Operation

对经营风险导向审计的反思

Reflections on Operational Risk-oriented Audit

第五章对大庆油田跨国经营的项目审计问题进行了研究。其中，对跨国石油公司的审计分内部审计和外部审计。

The fifth chapter studies the project audit problem in international operation of Daqing Oilfield , especially internal and external audit that exist in the above audit .

针对实证结果分析所得的到的结论，来提升审计师专业胜任能力和独立性，使持续经营不确定性审计意见很好地发挥预警作用。

According to the empirical results of the analysis of the conclusion , to improve auditor independence and professional competence , make continuous operation uncertainty audit opinion well .

本研究首先以2007-2009年财务困境公司为样本，考察了持续经营不确定性审计意见对财务困境的预测以此来说明持续经营不确定性审计意见的效用。

In order to illustrate the effectiveness of going concern opinion , we investigated the company which was given by going concern opinion what can predict the financial risk .

审计师对于越重要的客户，越倾向于不出具持续经营不确定性审计意见，即独立性是影响审计师持续经营不确定性审计意见决策的显著因素。

The auditors to be an important customer , do not issue of sustainable business uncertainty audit opinion , which are independent auditors sustainable business uncertainty factors of audit opinion decision-making .

商业银行应当于每一会计年度终了三个月内，按照中国人民银行的规定，公布其上一年度的经营业绩和审计报告。

Commercial banks should publish their business and auditing reports for the previous accounting fiscal year in accordance with the regulations of the people 's Bank of China within the last three months of every accounting fiscal year .

集团在发展中不断建立健全各种管理制度，从战略、财务、人力资源、投融资、生产经营及内部审计等方面实施管控，取得了一定成效。

The Group has been constantly building up all kinds of management system to implement management-control on strategy , finance , human resources , investment and financing , production and operation , and internal audit etc. and has achieved certain effect .

同时，股东委托注册会计师对高管的经营成果进行审计，注册会计师通过收集审计证据，对财务报告的合法性、公允性做出专业判断，形成审计意见。

Meanwhile , shareholders entrust CPA commissioned the operating results of the audit executives . CPA collect audit evidence through the collection of certified public accountants , judging from the legality of financial reporting and fairness to make professional judgments , forming an audit opinion .

浅议超越经营范围试析经营审计的范围

An Analysis of the Range of Auditing Business Operations