审计资源

如何充分开发、利用审计资源，保障审计质量已成为我国理论界、实务界共同关注的焦点。

Now the studying focus of theorists and practitioners is how to develop and use audit resources sufficiently to ensure audit quality .

如何利用有限的审计资源，了解企业全面、真实的信息是审计过程中需要解决的一个重要问题。

So the problem is how to utilize limited audit resources to get a meaningful understanding of the true value of the enterprise .

审计资源对社会审计质量的影响分析

Analysis on the Influence of Audit Resource over Social Audit Quality

顺应这种趋势，从审计资源角度探究社会审计质量问题有着一定的理论价值和现实意义。

Consequently studying social audit quality from the audit resources ' point of view is meaningful theoretically and practically .

在这种形势下，如何利用审计资源高效率地开展审计工作，高质量地为教育管理服务，成为高校内部审计工作迫切需要解决的问题。

In this situation , it is urgent to use auditing as an effective means of serving educational management .

审计资源配置的目标以社会需求为导向，以效益性为核心。

This article expatiate the objectives and principles of auditing resources allocation which is based on social demands and the core is economic .

审计资源整合是一项复杂的资源配置活动，必须从全局角度规划和设计审计资源整合的方向和路径。

To integrate audit resources is a complicated activity of resources allocation which should be considered from an overall point of view in its direction and path .

在事务所进行合并之后，随着事务所规模的扩大和审计资源在行业内的重新整合，事务所的审计服务质量提高，更加得到市场的认可，消费者愿意为此付出更高的代价。

Audit firm scale enlarges , and audit resources redistribute after mergers . That help audit firms improve their service quality and gain the market ' conformation . And consumers would like to pay more for higher quality service .

基于审计资源的优化、合理的分配，以及审计技术的提升，审计过程的完善等变化来看，管理舞弊导向审计相对于过去的审计模式，在应对管理舞弊方面，更具有针对性和抑制力。

Based on the optimization and reasonable distribution of audit resources , the improvement of audit techniques and the perfection of audit procedure , management fraud-based auditing is more relevant and inhibited when compared with the past auditing modes .

主要表现在：审计资源不足与审计任务繁重的矛盾，以及审计业务部门相对封闭、条块分割所造成的审计监督的局限性与社会各界对政府审计的期望值不断高涨的矛盾。

But some contradictions and problems still exist today , such as the contradiction between shortage of audit resources and arduous tasks , and the contradiction between limitation of audit supervision caused by close and separate audit sections and the rising public expectation on government audit .

二要通过整合资源，解决审计资源分散、审计力量相对不足、审计覆盖面不够、审计层次不高等问题。

Second , we should integrate resources to deal with the problems of audit , for example , the dispersion of the audit resources , the deficiency of audit force , the coverage of audit is not enough , the level of audit is not high enough .

关于审计意见资源配置功效的研究，可以从证券市场和借贷市场两方面进行入手。

We can study on the value of the audit opinion from the securities market and credit market .

印度丰富的生物多样性为科学家们提供了一个独特的资源和机遇，可以用来理解当地环境、审计自然资源管理系统并为野生生物登记造册。

India 's rich biodiversity offers scientists a unique resource and the opportunity to understand local environments , audit natural resource management systems and document wildlife .

bsa网站不仅为雇主提供了免费的审计工具和资源，还提供了一般性信息，是一项受到高度推荐的资源。

With free audit tools , resources for employers , and general information , the BSA web site is a highly recommended resource .

审计电子政务资源整合平台的设计与实现

The Design and Implement of Resource Conformity Platform in E-government of Audit

监管人积极审计公共财产资源条件，拨款人的行为负有责任。

Monitors actively audit common property resource conditions and appropriator behavior and are accountable to the appropriators or are the appropriators .

基于这一现实背景，本人选择我省审计机关人力资源开发利用现状及对策进行研究。

Based on the background of this reality , I choose the province audit institutions and human resources development and utilization of countermeasures .

以前专门用来维护定制解决方案和检查审计数据的资源现在可以重新分配，用这些资源支持组织的战略性计划。

Resources previously dedicated to the maintenance of custom solutions and the review of audit data can be redeployed to support the organization 's strategic initiatives .

人力资源审计是人力资源管理发展的必然要求，然而人力资源审计无论是理论上还是实践上都停滞不前。

Human resource auditing is the inevitable requests for the development of human resource management . But at present , Human resource audition stagnates in both theory or practice .

整合审计技术与信息资源的途径

The Way of Conforming Audit Technology and Information Resources

全文主要内容如下：引言部分主要介绍了社会审计质量与审计资源的研究背景和意义、国内外研究现状、本文的研究方法及基本框架。

The content of the paper is as follows : The introduction part is about the background and significance of studying social audit quality and audit resources , document review , research methods and the framework of the paper .

从世界许多国家的实践来看，政府环境审计成为政府加强资源开发利用管理和生态环境保护治理的最有效的工具之一。

The practice of many countries in the world has proved that the government environmental audit is one of the most effective tools which are used to strengthen the development and utilization of resources and protection of the ecological environment .

内审将以经营审计、管理审计、人力资源审计、社会责任审计、环境审计为主要内容；

Management audit , human resources audit and social responsibility audit will become dominated ;

现代风险导向审计模式在针对有限审计资源的分配和重大审计风险的应对这两方面体现出前所未有的优势。

Modern risk oriented audit model have many advantages in allocation with the limited audit resource and measures of major auditing risk .

如何搞好内部审计外包，使内部审计资源与外部审计资源优化配置达到最佳的使用效果，这是个复杂的综合分析过程。

How to improve the internal audit outsourcing , and to make the internal audit resources and external audit optimal allocation of resources to achieve the best effect is a complicated process of comprehensive analysis .

但在目前，绩效审计的标准不完善、审计资源的有限性、审计人员素质的不适应性以及公共项目绩效审计规范的缺乏均制约了它的发展。

However , at present , the standard of performance audit is not perfect , the audit resource is limited , the quality of auditor is not enough and performance audit of public works lacks criterion .

省审计厅也有必要统一组织审计资源，采取相应的措施，对鄱阳湖生态经济区建设的民生审计工作作进一步的改进。

The provincial Department of Audit ought to organize the audit resources and take appropriate countermeasures to improve the performance audit work in the construction of ecological economic zone around Poyang Lake .

提出以下三种改革设想：成立审计院或中央审计委员会；实行资源重组改良观；实行审计体制双轨制。

Put forward the following three ideas for reform : Court of Auditors or the establishment of the Central Audit Committee , Implementation of " improved concept of the reorganization of resources ", Implementation of audit systems " dual track " .

传统的风险评估与合规性审计需要大量的占用大量的人力资源，一般由多名顾问组成项目组定期对系统进行风险评估或审计，一次审计耗费周期长，多次审计之间可复用资源低。

The traditional risk assessment and compliance audits requires a lot of take a lot of human resources , general consultants from the project team on a regular basis over the system risk assessment or audit , an audit takes a long cycle times between the reusable resources audit low .

随着经济工作重点向经济效益方向转换，不仅需要对财务收支的真实性、合法性进行审计，还需要对被审计单位经济资源使用的效益进行审计。

The stage needs to audit the authenticity and validity of the financial revenue and expenditure , and to audit the benefit of the unit economical resources .