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evidence    
相关语句
  证据
    The Exploration About the Computer-Assisted Audit Risks and Evidence Cost
    计算机辅助审计风险和证据成本探析
短句来源
    System Factors and the Independent Audit Quality:Empirical Evidence from Going-Concern Opinions
    制度因素与独立审计质量──来自持续经营不确定性审计意见的经验证据
短句来源
    Audit evidence
    审计证据
短句来源
    AUDIT EVIDENCE AND WORKING PAPERS
    审计证据与工作底稿
短句来源
    Involuntary Auditor Change and Auditing Supervision——Evidence from China's Audit Market in 2001
    审计师非自愿性变更与审计监管——来自2001年中国审计市场的证据
短句来源
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  证据的
    Restudy on the Relationships among Audit Materiality、Audit Risk and Audit Evidence
    再论重要性、审计风险与审计证据的关系
短句来源
    Research on the Methods of Computer Assistance Gathering Audit Evidence
    计算机辅助采集审计证据的方法研究
短句来源
    Evidence is very important in the process of the audit, however, we have very little consideration on it in the theory and practice.
    审计证据在审计过程中非常重要,我们在理论和实践中对审计证据的认定谈得很少。
短句来源
    On the Relationships Among Audit Materiality,Audit Risk and Audit Evidence and Their Diagrams
    审计重要性与审计风险、审计证据的关系及其图解
短句来源
    Discussion on the Audit Risk and Its Relation with the Audit Importance Level and the Audit Evidence
    审计风险及其与审计重要性和审计证据的关系
短句来源
更多       
  证据
    The Exploration About the Computer-Assisted Audit Risks and Evidence Cost
    计算机辅助审计风险和证据成本探析
短句来源
    System Factors and the Independent Audit Quality:Empirical Evidence from Going-Concern Opinions
    制度因素与独立审计质量──来自持续经营不确定性审计意见的经验证据
短句来源
    Audit evidence
    审计证据
短句来源
    AUDIT EVIDENCE AND WORKING PAPERS
    审计证据与工作底稿
短句来源
    Involuntary Auditor Change and Auditing Supervision——Evidence from China's Audit Market in 2001
    审计师非自愿性变更与审计监管——来自2001年中国审计市场的证据
短句来源
更多       
  证据
    The Exploration About the Computer-Assisted Audit Risks and Evidence Cost
    计算机辅助审计风险和证据成本探析
短句来源
    System Factors and the Independent Audit Quality:Empirical Evidence from Going-Concern Opinions
    制度因素与独立审计质量──来自持续经营不确定性审计意见的经验证据
短句来源
    Audit evidence
    审计证据
短句来源
    AUDIT EVIDENCE AND WORKING PAPERS
    审计证据与工作底稿
短句来源
    Involuntary Auditor Change and Auditing Supervision——Evidence from China's Audit Market in 2001
    审计师非自愿性变更与审计监管——来自2001年中国审计市场的证据
短句来源
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  evidence
We give strong evidence that the analog of finite propagation for the wave equation does not hold because of inconsistent scaling behavior in space and time.
      
We also review spherical wavelet analyses that independently provide evidence for dark energy, an exotic component of our Universe of which we know very little currently.
      
aureus provides scientific evidence for use in skin diseases and toothaches.
      
These findings provide compelling evidence that DNA is the ultimate target of these drugs that act on the human genome.
      
We present a new algorithm, with computational evidence to suggest an expected run-time growth rate belowO(n3).
      
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In auditing theory and practice,analytical procedure is an important method, which is useful to obtain auditing evidence,improve auditing efficiency,judge auditing risk effectively and avoid auditing risk.However,in our country ,some auditors dont recognize its importance or use it effectively. In this article,some suggestions are put forward.

审计理论及实务中,分析性程序是一种重要的审计方法,对审计人员获取审计证据、提高审计效率、有效判断和避免审计风险具有重要意义。而在我国审计实践中,审计人员对其尚缺乏全面而深刻的认识和有效运用。本文试就审计分析性程序阐述了笔者的认识。

According to the balance principle of audit risks and evidence cost we analyzed the reason on the increase of Computer-Assisted Audit risks and evidence cost and on this basis, this essay presents some effective auditstrategies.

根据审计风险和证据成本的均衡原理和几何模型,分析了其增加的原因和表现,并提出了有效的审计策略.

As the recoverable amount is lower than the book value, the impairment of assets has affected not only the authenticity of accounting information, but also the sound understanding of the financial conditions in enterprises. Therefore, the impairment of assets becomes significant content of authenticity auditing. The testing on the impairment of assets should collect the following three evidence: the evidence of the indication about the impairment of assets; the evidence of the recoverable...

As the recoverable amount is lower than the book value, the impairment of assets has affected not only the authenticity of accounting information, but also the sound understanding of the financial conditions in enterprises. Therefore, the impairment of assets becomes significant content of authenticity auditing. The testing on the impairment of assets should collect the following three evidence: the evidence of the indication about the impairment of assets; the evidence of the recoverable amount of assets and the evidence of the approval of the cash generating unit. The audit examination for the accounting records of the impairment of assets aims to evaluate the authenticity of the book value. Thus, the examination should begin with the approval and the reversal of the impairment of assets.

由于可收回价值低于账面价值 ,资产减值已影响会计信息的真实性和对企业财务状况的正确理解 ,因此成为真实性审计的重要内容。资产减值的测试应收集三方面的审计证据 :是否存在资产减值迹象的证据 ,资产可收回价值的证据以及对现金产出单位进行认定的证据。资产减值会计记录的审计检查目的是评价资产帐面价值的真实性 ,应从资产减值的确认和冲回两方面进行。

 
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