审计职能

基于审计职能拓展的非审计服务研究

The Study of Non-audit Services Based on the Expedition of Audit Function

发挥免疫系统功能拓展军队审计职能

Play an Immune System Role , Promote the Audit Function in Army

加入WTO后内部审计职能的变化

Changes in the inner auditing functions after entry into WTO

发挥审计职能作用，促进学校改革发展

Fulfilling function of auditing and promoting the development of school reform

履行内部审计职能为地勘经济发展服务

Improving Internal Audit and Promoting the Development of Geological and Exploration Economy

审计职能更偏重于审计评价以及由此延伸出来的服务职能；

Evaluation and its extending service are the emphasis of audit function .

现代企业制度下对内部审计职能的探讨

Approaching on Internal Audit Function under Modern Enterprise Institution

浅谈内部审计职能及其发展

Discussion on the interior adit function and its development

新环境下会计监督体系的重构&兼论民间审计职能的定位

Reconstruction of Accounting Supervision System Under the New Environment

审计职能的分层论&兼评审计职能主流说

On Classification of the Auditing Functions & Evaluating the Mainstream of the Auditing Functions

转变内部审计职能。

Third , changing the internal audit function .

二是要提高对审计职能的认识；

Second raise cognition of audit functions ;

拓宽审计职能，扩大执业范围；

Expand audit function and scope ;

高校内部审计职能之探讨

Internal Auditing Function in College

新的会计监督体系下民间审计职能的定位。

Then the author elaborates his definition on the function of independent auditing in the new accounting supervision system .

被禁止从事其它与法定审计职能无关的工作，例如咨询和顾问服务。

Not be allowed to undertake other services unconnected to their statutory audit function such as consultancy and advisory services .

第三，介绍了我国内部审计职能定位的现状，详细说明了其存在的问题并进行了成因分析。

Third , the positioning of the status quo of China ' sinternal audit function , detailing the problems and causes analysis .

文中用公司治理理论和委托代理对我国国有企业内部审计职能定位问题进行了分析。

Referring to corporate governance theory and delegation system , the paper analyses the positioning of internal audit function of China 's stated-owned enterprise .

内部审计职能的有效发挥必须以高质量为基础，而内部审计质量必须以质量控制来保证。

The function of internal audit must be based on high quality , while the quality of internal audit must be guaranteed by quality control .

本文就非上市股份制改革了的企业如何延伸审计职能，强化审计监督，提高董事会管治质量，保障内控制度运行有效作了一些探讨。

This article discusses how non-listed enterprises extend audit function , strengthen audit surveillance and improve board management quality to ensure effective operation of internal control system .

为了最大限度地确保企业会计信息的真实，借助企业本身的力量延伸审计职能，不失为一条有效的途径。

For the sake of utmost insuring the reality of accountancy information . It is a valid path to extend the function of audits depending on the power of business enterprise itself .

审计职能中的审计是指审计一般而非审计特殊，以往的审计职能理论研究大都脱离了这一前提，致使问题丛生。

Audit in the auditing functions refers to general audit , not particular audit . Most of the previous researches on the auditing functions strayed from this premise , and thus aroused many problems .

随着人们对内部审计职能和作用认识的不断深入，内部审计在参与内部控制和管理中的关键作用得到人们普遍承认。

Along with the increasing understandability of the function of internal audit , the important role which internal audit plays in participating in the control and management of all kinds of organization is generally accepted .

本文围绕经济效益这一工作重心，着重探讨了审计职能、对象、方法、作用、假定和审计科学研究对象等六个方面的审计理论问题，旨在探索和研究适合我国国情的审计理论。

E. , its function , purpose , approach , role presumption and research subjects . The aim of this paper is to research into the audit theory suited to the condition of our country .

为使之完善，文章提出明确地勘单位内部审计职能，健全完善其机构，科学合理地配置人员，规范内审内容和范围，完善内部控制制度建设等五项建议。

On this account , the paper offers some suggestions for improving this situation , these include : making the functions of internal auditing clear , establishing and perfecting the organization , disposing personnel scientifically and rationally , standardizing the contents and range and perfecting internal control system .

模型的建立与实证研究都具有一定的开拓性。（2）提出了管理审计SPACE职能框架。

The model and empirical research are leading and pioneering work . ( 2 ) The SPACE function model of management audit is proposed .

《萨班斯法案》（即SOX法案）针对美国证券市场监管体系中独立性的缺失，从提高注册会计师的独立性、增强审计委员会职能以及成立公众会计监管委员会几方面给出了改进措施。

The Sarbanes-Oxley Act presents many measures such as enhancing the independence of CPA , elevating function of committee on public accounts , and setting up public company accounting oversee committee , which aim at combating the lack of independence in the accounting regulation system .

强化内部审计管理职能，从管理中要效益；

To strengthen the inside auditoria management function and benefit from managing ;

论现代企业制度下内部审计的职能

Discussion on the Functions of the Internal Audit under the Modern Enterprise System

政府审计的职能是经济监督、经济鉴证、经济评价。

The role of government audit is economic supervision , identification , and evaluation .