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| | The chartered accountants are faced with numerous audit risks and reality problems in practice. The internal risks of audit main body include: the norm of character audit program inappropriately carried out, misread on the view of some chartered accountants. It holds up chartered accountants' normal carrying out since internal management is not standard. The external risks and reality problems include: carrying by chartered accountants faced on harm due to the corporation body management construction being ... | | 会计师在执业实践中面临着许多审计风险和现实问题.本文认为审计主体内部的风险与问题是:《独立审计准则》程序执行不妥;会计师观念上存在误区;内部管理不规范促使弊端丛生,影响会计师的正常执业.外部的审计风险与问题是:公司法人治理结构形同虚设、会计政策多样给会计师的执业带来危害;内部控制缺失,管理当局冒进;不确定事项造成的审计隐患;关联方交易之暗箱操作;把函证确认事项误作铁证.以此警示,确保审计绩效. | | 文摘来源 | | In 1958,at the Chengdu Meeting and especially at the Second Session of the 8th National Congress of the CPC,Comrade Mao Zedong suggested doing away with blind faith,which was aimed at mobilizing the whole Party and the people of all ethnic groups to work energetically for the development strategy of “ catc hing up with Britain and surpassing America" and the “ great leap forward". At that time,some of Mao Zedong's improper statements encouraged such mistakes as r ashness and premature advance,bo... | | 1958年,在成都会议,尤其是党的八大二次会议上,毛泽东大力宣传破除迷信。虽然毛泽东主要是要动员全党为“赶英超美”的战略和工业、农业战线的大跃进而奋斗,助长了急于求成、高指标、浮夸风和瞎指挥等错误的发展。但其中不乏真知灼见,对我们今天深化改革仍有重要的借鉴意义。 | | 文摘来源 | | The development of higher education is a new undertakings.We must correctly catch developing opportunity;reasonably analyse the condition and possibility of self-development;overcome the way of ideology and behavior of being eager for quick success and instant benefit and exaggeration and premature advance,do according to one's capability and develop stably. | | 高等教育的发展是一项全新的事业,必须准确地把握发展机遇,理智地分析自身发展的条件和可能,克服急功近利、浮夸冒进的思想方式和行为方式,做到量力而行,稳步发展。 | | 文摘来源 | |   | | << 更多相关文摘 |
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