审计结论

审计报告是审计结论的重要载体，是审计工作的体现，其重要性不言而喻。

The audit report is a very important carrier to audit conclusion , and it embodies the audit work , it is very important .

审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。

No matter it is correct and mistake , audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision .

审计结论作为工程结算依据的风险分析

Risk Analysis of Clearing Engineering Settlement Based on Audit Findings

现代经济社会对会计信息更为依赖，审计结论的服务对象更为广泛，审计风险空前巨大。

The development of capital market makes modern economy more dependent on accounting information and makes auditing service to be needed in a wider scope and auditors face unprecedented high risk .

离任审计报告结论不实；

Conclusion of departure auditing report is untrue ;

本文第六部分总结了全文，得出了我国企业社会责任审计问题的结论，并对本文的创新和不足做了说明，全文以呼吁为主，探讨企业社会责任审计的可行之路。

The six part of this paper summarized full text , gets the conclusion of enterprise social responsibility audit , and shows the innovation and the disadvantage of the text , The full text to appeal the feasibility of enterprise social responsibility .

总体上，本文支持审计收费强制披露改善审计环境的结论。

Therefore , in general the disclosure of audit fees has improved the audit environment in China .

另一方面，社会审计也可以借用政府审计的权威性为其审计结论提供强有力支持。

On the other hand , social audit can also utilize the authority of government audit for supporting the audit conclusion .

由于审计抽样风险的控制涉及到注册会计师抽样的效率和效果，对审计结论的做出有较大的影响，因而在实际审计工作中量化控制审计风险显得很有必要。

The control of audit sampling risk concerns the efficiency and effect of audit , and has great impact on audit conclusion , so it is necessary to control audit sampling risk in quantity .

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 .

政府审计风险指审计机关在履行审计监督职责过程中，未能充分揭示问题，或作出错误的审计结论，导致审计机关遭受损失或造成社会不良影响的可能性。

Government audit risk means the possibilities of loss of audit institution and social adverse effect resulting from audit institution failing to reveal the problem fully or making wrong audit conclusion while carrying out the audit supervising responsibilities .

在重大错报风险评估中，审计人员一旦在某一具体事项的职业判断上出现失误，就可能会做出与被审计事项实际情况完全相反的审计结论。

In the evaluation of material misstatement risk , the failure of judgment on specific issues may make entirely the opposite findings towards the actual situation .

管理人员素质量化审计首先要求划分审计要点，并按照各审计要点及其之间关系设计量化评价分值和评价标准，然后实施审计评价，形成相对客观、准确的审计结论。

It must be classified first according to the key points of auditing , and then desinged the grades and standards of quantity valuation to make auditing valuation and to have an objective and corrective auditing conclusion .