审计调整

本章通过会计师事务所规模变化后的审计质量调整倾向、客户增减选择、审计质量控制取向三个方面，运用面板数据的Logistic模型和线性模型检验了审计质量的变化。

It tests the vary of audit quality with customer increase or decrease selection and audit quality control orientation thrugh panel data Logistic model and linear model .

基建工程结算审计对调整投资结构、控制投资规模、提高投资效益具有十分重要的意义。

There are very important of actualizing the settlement audit of capital construction projects to adjusting the invest structure , controlling the invest scale and increasing the invest benefit .

政府行为方式与审计目标的调整

The Adjustment of Government Behavior and Auditing Target

从竞争型到寡占型：中国审计市场结构调整的路径选择

From Competitive to Oligopoly : The Path Choice of Chinese Audit Market Structural Adjustment

从提高审计意识、调整审计体制、适应审计发展趋势三个方面探讨了解决上述问题的对策。

The paper explains the countermeasures , such as raising auditing awareness , adjusting auditing system and adapting tot .

美联储工作人员进行的这项估算只涉及流动性安排，未经审计或风险调整，也未公开发布。

The calculation by Fed staff , which has neither been audited , published or risk-adjusted , only deals with its liquidity facilities .

注册会计师对企业前期审计差异的调整情况，应当予以关注，并在审计报告中予以恰当反映。

The CPA shall pay attention to the adjustment of the variance of the prior-period auditing of the enterprise , and properly reflect describe the adjustment in the audit report .

社会保障体系的正常运行关系到广大人民的切身利益，如何能在信息爆炸时代的今天有效的利用领域信息，来指导社保审计体系的调整是领域内急待解决的问题。

The normal operation of the social security system relates to the vital interests of the people , in the time of information explosion how can we use of domain information effectively to guide the adjustment of social security audit system is a pressing problem .

注册会计师行业管制是指管制主体对注册会计师行业微观层面实施的干预和控制，这些微观层面包括：资格准入、行为规则约束、监督与惩戒和审计公费的调整。

The regulation of Certified Public Accountant ( hereafter ' CPAs ' ) profession refers to the oversight and control , by regulators as a whole , over the CPAs industry at micro-levels that include entrance qualification , behavior restraint , supervision & punishment and adjustment of auditing fees .

常常还需要增加新的业务战略目标和审计指标，或者调整当前应用业务的审计实践。

It often included adding new business objectives and metrics for auditing or refocusing the current audit practices to be applied across the business .

为此，根据新时期的新要求，要充分运用电算化审计技术，适当调整和补充底稿范本，合理选择审计程序，不断推进涉外企业税务审计工作的科学化、规范化和程序化。

According to the requirements of a new period , it is necessary to adjust and supplement model manuscript , choose reasonable auditing procedures in order to further enhance tax auditing for foreign-invested enterprises .

目前，我国高校培养审计专门人才的部分功能缺失，必须按社会经济生活对审计人才的需求调整高校审计人才培养模式。

At present , there is a lack of some functions of educating auditing talents in colleges and universities . The present cultivating mode should be adapted to the ever-changing social demands .