However,since the midst of 1960's,with changing of internal and external operation background and social law surroundings,and economics life depending on audit opinion expending,accounting companies and auditors are running into proceeding case,which lead them into suffer inserious even destructive impout.
Rapidly developing Wuhu cigarette factory has already entry modem process management platform as finished technical reform, government and cigarette industry take more and more emphasis on the construction of the internal audit, traditional audit technology can not suit for the changing of the audit environment, actual existing audit risk prompt internal audit department of the Wuhu cigarette factory which have to review the ideas of work.
Which was divided into exterior factor and internal factor according to the way each kind of factor in audit environment influence the audit defeat. Exterior factor including national politics, economy, law and science education and so on, in which legal and economic are the most intense factors which influence audit for certified public accountant, through the analysis, it's known that the main body of exterior factor changing or controlling audit defeat is the government.
This article analyses the defects of the present internal College auditing system,puts forward suggestions to adapt to the changing outside environment,and to reform the present system and also points out that the system should be kept changing to fit its new targets and new functions as well as its guiding ideology.
In order to reduce the negative influence of accountant concentrated accounting, audit work should be more positive in changing its work patterns, taking practical measures to fully clevelop its function.
This paper expounds the connotation and features of the audit risk, and according to the genesis of the audit risk, puts forward some measures, which are taken for preventing and controlling the audit risk, include changing the conceptions, strengthening the risk consciousness, establishing the good internal operation mechanism, perfecting the internal quality control system, improving the quality of the employed, and introducing the mode of the risk management, etc.
This article analyzes the problems and causes of internal audit in Xinjiang colleges,and pointes out the main measures such as changing the position of internal audit of colleges,strengthening the auditorial synthesis quality,perfecting the internal audit organization,improving the audit methods and setting up internal audit quality control system,which will raise the effectiveness of internal audit and realize the objective of constructing and developing in Xinjiang colleges.
A sign-changing solution for elliptic equation with sublinear term at origin
It is proved that the semilinear elliptic problem with zero boundary value -Δu=λu-|u|q-1u has a changing sign solution, as q∈(0,1) and λ>amp;gt;λ2, where λ2 is the second eigenvalue of the operator -Δ in the space H01(Ω).
CdSe nanocrystals of different sizes could be obtained by simply changing the solvent.
Spherical, spherical-like, and hexagonal silver nanoparticles can be obtained by changing the reductants.
Results showed that the morphology of the ZrWMoO8 particles can be simply adjusted by changing the gelling agents, and the thermal expansion coefficients of cubic ZrWMoO8 prepared in HCl solution are -3.84 × 10-6 K-1 from 100°C to 700°C.