审计依据

第六，分析了廉政审计依据标准。

Then , analyze the basis standard for integrity audit .

环境审计依据研究

Research on Environment Audit Basis

政府各部门之间的有关规定不一致时，应以法律、行政法规授权的主管部门的规定为审计依据；

Local audit laws , regulations and rules as well as major decisions and instructions on audit work by the people 's governments at the same level ;

为此，必须合理分析、研究环境审计的依据，为充分发挥环境审计的功能创造合理的理论基础和实务规范。

Therefore , we should reasonably analyze and study the environment audit bass in order to fully exert the function of environment audit and create rational theoretical basis and practical norm .

我国政府环境管理绩效审计标准与依据探究

Exploratory Research on the Public Performance Audit Standard and Audit Basis of China 's Environment Administration

第二章分析政府绩效审计的理论依据，从而找到开展政府绩效审计的理论溯源。

Chapter 2 analyses the theoretical foundation of government performance audit , and traces government performance audit to its source .

确定政府审计职责的依据包括政府审计的本质、社会的客观需要、政府审计的能力。

The determinations of the government audit are : the essence of government audit , the objective need of society and the capability of the government audit . 3 .

导致这一不同的原因是西方市场依赖于由董事会强制实行，由投资者实施的合约，供应商和顾客以审计账目为依据。

The reason for the difference is that Western markets rely on contracts being enforced by courts and on investors , suppliers and customers all acting on the basis of audited accounts .

第二章，主要介绍行长任期经济责任审计的理论依据、产生和发展、特点，以及与财务审计的差异。

The second chapter , mainly introduced that president the tenure in office economic accountability audit the theory rests on , produces with the development , the characteristic , as well as with financial audit difference .

本文的研究为开展非现场审计提供了理论依据。

Thus , the theory foundation of implementing off-site audit is explored .

为普通公共建筑的能源审计提供了理论依据，也为建筑节能改造积累了一定的经验。

Hope that it can provide a theoretical basis for energy audit , as well as accumulating some experience for building energy saving .

第一章引言，简要阐述国家审计风险的研究依据和意义、研究现状、研究的目的和内容。

Chapter One Foreword , explaining briefly that the research basis and meaning , research current situation , purpose and content of the government auditing risk .

审计准则是审计工作的依据。

Auditing Standards are the basis for audit work .

使用相关算法对社保数据进行挖掘，从而发现隐藏的有违规可能的信息作为审计疑点，为社保审计提供可靠依据，提高审计工作效率，并得到较理想的审计预测效果。

Correlation algorithm used to carry out excavation on the social insurance data , in order to find hidden information of irregularities as audit doubt , provide a reliable basis for social insurance audit to improve audit efficiency , and better predict the effect of the audit .

这部分对社会保障基金的含义，社会保障基金审计的相关概念、社会保障基金审计的理论依据，法律依据，政策依据等作了系统论述。

This part includes : the meaning of social security funds , the related concepts of social security funds audit , theories of social security funds based on the audit and the legal and policy basis for the audit of social security funds .

第二部分以构建企业内部环境审计定义为主，对企业内部环境审计的目标、依据、假设和原则等基本理论要素进行了研究；

The second part primarily constructed the definition of enterprise 's internal environmental auditing , researched the goal , the basis , the hypothesis and the principle of internal environmental auditing ;

从审计内容、审计目标、审计方法、审计风险、审计依据、审计程序、审计报告等方面阐述了它们的联系与区别。

There is relation as well as difference between them , This paper states their relation and difference from the angles of audit , content , audit aim , audit ways , audit risk , audit evidence , audit procedures and audit report .

论独立审计准则的法律性质&现有审计规则不能作为审计失败的抗辩依据

Legal Nature of Independent Audit Convention : On Defense of Audit Failure

审计假设是审计理论研究的前提，是构建审计理论体系的依据，是演绎审计理论的基础。

Auditing postulates is the premise of auditing theory , and the basis of setting up auditing theory structure , and the foundation of deducting auditing theory .

并指出，这些理论为界定环境审计的定义、本质、职能及内容，为确定环境审计目标、依据、评价标准及方法，奠定了坚实的理论基础。

, and points out that these theories lay a solid foundation for delimiting the definitions , essences , functions and contents as well as deciding the targets , standards and methods of environmental auditing .

本文从审计的角度研究如何对政府采购进行监督，分析了政府采购审计的法律依据，审计范围、审计内容、审计方式方法和应注意的问题。

This paper studies how government purchasing should be supervised from the angle of audit , and it analyses the legal basis of audit of government purchase , audit scope , audit contents , audit methods and other problems which should be paid attention to .

审计独立性的提高和民间审计职业的健康发展需要从审计职业的存在依据、完善和落实相关的制度安排、加强诚信教育等方面予以探讨。

Improvement in the independence of audit and the sound development of non-governmental auditing profession should be discussed in the following dimensions : the basis for the existence of the auditing profession , perfecting and implementing related institutional arrangements , and strengthening awareness of good faith .

内部审计作为确保受托责任有效履行的管理控制机制，公司治理是内部审计的基础与依据，而有效的内部审计有利于公司治理的完善，二者之间存在着密切的关系。

As a managerial control mechanism that ensures effective the accountability , the basis of the internal audit is the corporate governance , and Effective internal audit will improve the corporate governance . Internal audit and corporate governance have an interactive relationship .

它是保证效益审计质量的一个必要条件，也是审计人员提出审计意见、做出恰当审计结论的基本依据。

It is an essential condition that ensures the quality of performance auditing and also a fundamental basis on which auditors put forward adequate audit conclusions .

审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。

Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives ; otherwise , auditing postulates are basis of auditing concepts and auditing criterions .

本文对审计质量的评价指标体系进行研究，以构建一套科学的评价体系，更好地为审计质量控制提供依据。

This paper focuses on the evaluation of the audit quality to set up an appraising system and offer a reference to control the audit quality .

在分析审计关系的基础上，应用委托&代理理论研究审计中的激励机制设计问题，为完善审计激励机制、促进审计人提高审计质量提供理论依据。

Based on the analysis of the auditing relationship , this paper researches the design of the excitation mechanism in the audit by using the principal-agent theory , and provides the theoretical foundation for perfecting the audit excitation mechanism and promoting the auditors to improve the auditing quality .

第二章：廉政审计几个基本概念。廉政审计需要建立一套由廉政审计定义和目标相关联的基本概念所组成的逻辑体系，以此作为指导和建设廉政审计的理论依据。

Chapter II : The several basic concept of Integrity Audit . A logical system comprising integrity audit definitions and basic conceptions associated with object is necessary for integrity audit , which can direct and construct the theory foundation of integrity audit .