审计实施

本文目的是希望通过对ACCA战略审计实施研究，促进公司可持续发展，同时对行业相关企业管理者提供有益的思考。

The purpose of this article is to hope through the ACCA strategy implement research , establish a long-term development , and promote its sustainable development , meanwhile is to the relevant industry enterprise managers to provide useful thinking , formulate a systematic strategy implementation plan .

政府机关和事业单位的环境审计实施等。

The implementation of the auditing in government departments and institutions .

当前高校建设项目跟踪审计实施探析

Implementation of Tracking Audit in Construction Projects of Colleges and Universities

论内部审计实施的法律要件

On the Legal Requirements for the implementation of Internal Audit

浅谈医院内部审计实施策略

Talk about the strategy to implement internal audit of hospital

高校基建工程结算审计实施的难点与对策

Difficulties encountered in audit account for settlement of capital construction works in colleges and countermeasures

按照经济责任审计实施办法进行审计的取证工作；

Perform the task of collecting the evidence according to the regulation of audit of economic responsibility ;

建筑能效状态监测是建筑节能监管、能效评估、能效审计实施的重要环节。

The monitoring of energy efficiency status is one of important steps for some application such as energy management , energy efficiency evaluation and energy efficiency audit .

然而我国对内部控制评价的研究主要集中在内部控制鉴证方面，忽视了面向管理由内部审计实施的评价，而后者在我国现阶段更为可行，意义尤为重大。

But studies on it is focused on certification by certified public accountants , and neglected the assessment for management by internal audits , which is more important at present in our country .

在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。

In the process of audit , in order to reduce audit risk to an acceptable level , risk analysis shall be made on the bases of the study and evaluation of internal control .

以现有理论为基础，理论联系实际，采用归纳法总结了我国当前存在的阻碍内部环境审计实施的问题；并对这些问题产生的原因进行逻辑分析，而后在分析的基础上提出建议。

On the basis of existing theory and linking theory with practice , I adopt inductive method to summarize the problems to the implementation of internal environmental audit and have logical analysis on the causes of these factors , then make recommendations .

在审计实施过程中，审计人员应采用多种方法，如观察法、图表法、计算、分析性复核、交流等方法，还介绍了后续管理、审计质量管理等方面的内容。

In the course of implementing the audit , auditors should not only employ a variety of methods such as observation , charts , calculating , analytical review , exchange and so on , but also introduce a follow-up management , audit quality management , and other aspects .

本文就是在这种现实需求的背景下，以XXX研究所为例探讨在内部审计部门实施风险导向审计方法的思路和程序。

Taking XXX Institute as an example , a new idea and process about the risk-oriented audit approach by internal audit departments is illustrated in this thesis .

如果欧盟想对审计行业实施结构改革，则应指示其竞争事务专员华金阿尔穆尼亚（joaquinalmunia）负责此事。

If the European Union wants to restructure the accounting industry it ought to call Joaquin Almunia , its competition commissioner .

清洁生产审计是实施清洁生产的一项有力措施。

Cleaner production auditing is an important method for implementation of cleaner production .

因此，作者首先全面论述了廉政审计制度实施的相关法律制度建设。

So completely dissertate the construction of corresponding law system for implement of integrity audit system .

第三条审计机关实施专项审计调查，应当成立一个或若干个专项审计调查组。

Article3Audit institutions shall organize one or several special audit investigation teams to conduct special audit investigations .

在此基础上分析审计项目实施过程流程。

Base on this , the core processes of on-site audit in audit project implementation is also analyzed .

政府绩效审计的实施必须借助于指标的计量和评价才能进行。

However the implementation of government performance audit must be measured through the use of indicators and evaluation can be conducted .

审计在实施国家的宏观调控政策、维护资本市场健康有序和保护投资者利益发挥着非常重要的作用。

Audit is very useful in macro-control policies , maintaining the healthy and orderly capital markets , and the protection of interests of investors .

针对现行经济责任审计制度实施中的难点和矛盾，提出完善措施。包括实行联合审计制、建立具有行政监督职能的经济责任审计机构、理顺干部变动与审计的关系、改进审计方法等。

The author puts forward the mesures to perfect current audit system of economic responsibility in accordance with the difficult points and contradictory when implementing it .

二是制定和完善我国经济责任审计的实施规范，进一步明确审计对象和内容，规范审计程序。

Second , in order to define the audit object , content and procedure , we should make and improve our economic responsibility audit practice criterion .

信息捕捉与还原技术是网络安全技术中审计系统实施的一个难点，同时也是实现审计系统的基础。

In auditing system about network security , the technology about information catching and reverting is a difficult problem . At the same time , it is also foundation problem .

战略绩效审计的实施不仅可以提高企业经营管理水平，尤其是战略管理水平，还可以最大限度地提高企业的经济效益。

Performance audit of the implementation of the strategy can not only improve enterprise management level , especially in the strategic management level , but also to maximize economic efficiency of enterprises .

对审计风险实施有效管理的前提是对风险水平的评估，它决定审计工作的成败。

The premise of implementing effective risk management is the evaluation of audition risk , which decides the success or failure of auditing work . This paper describes the evaluation of IR .

一方面，好的政府治理能够为政府审计的实施提供保障，另一方面好的政府审计又能反过来促进政府治理的效果。

On one hand , good governance can provide protection for the implementation of government audit ; on the other hand the good government audit can in turn promote the effect of governance .

我国在对审计行业实施监管政策时，必须注意把惩罚的额度、监管的力度和监管的投入结合起来考虑。

Our country must pay attention to considering the amount of punishing , the frequency of supervision and the size of input to supervise together when implementing the policy of supervision of auditing industry .

介绍国外建设项目绩效审计已经实施的成型经验及我国此方面的现实状况，找出在我国基建项目执行过程中有效开展绩效审计的障碍因素。

It introduces the experiences of performance audit for foreign construction projects and the reality of our country in this field , and then the constraint factors are proposed while implementing performance audit effectively .

查询审核过程、证实过程、系统分析过程等方面都应有更高质量的软件设计技术，以便更有效地辅助审计的实施。

There should be higher quality software design technique in the aspects of inquiring audit process , confirming process and systematically analyzing process , so that the audit work can be performed helpfully and efficiently .

最后本文针对企业、会计师事务所以及行业监管机构三个主体对财务报告内部控制审计的实施分别提出了建议，以期有助于这项审计业务的顺利实施。

At last , this paper put forward several recommendations for the implementation of audit of internal control over financial reporting respectively for enterprises , public accounting firms and government regulators and associations on the base of the above analysis .