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audit relation
相关语句
  审计关系
     From the view of economics, accountability relation is the basis of the audit relation, and also the basis of the audit market. To research the audit, it must research the every side of the audit.
     从经济学的相关理论来看,受托责任关系是审计关系产生的基础,也是审计市场产生与发展的基础,研究审计活动的问题,必然涉及到审计关系中的各个参与方的关系与行为。
短句来源
     However, it is the fact that the bad quality of audit in accountant offices in these days. The reasons are as follows. Firstly, the audit of registered accountants is deprived of inde-pendence and audit relation is unbalance.
     当前会计师事务所审计质量低下是有目共睹的事实,其原因在于审计关系失衡,注册会计师审计丧失了独立性;
短句来源
  相似匹配句对
     audit;
     ⑦审计;
短句来源
     relation.
     关系;
短句来源
     the relation (?)
     L上的关系(?)
短句来源
     On the Relation between Effectiveness and Internal Audit
     浅议效能监察与内部审计的关系
短句来源
     The Study of Legal Issues in Relation to Accountability Audit
     经济责任审计相关法律问题的几点思考
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The paper discusses a series of effective operative methods of procedure,mode,appreciation,writing reports,evaluation,conclusion and handling audit relations of practical work of economical responsibility audit,from the combination of theory and practice.It is helpful to promote the development of workable practice of economical responsibility audit.

本文从理论和实践的结合上 ,对经济责任审计实务工作在程序上、方式上、体味心情上 ,在写报告、作评价、做结论上 ,在处理审计关系上进行了一系列行之有效的运作方法的阐述 ,对推动经济责任审计工作实务的开展有所裨益。

Through the analysis of non-governmental auditing relation in current auditing market. It can be seen clearly that a dislocation, to varying degrees, has occurred to both real and ideal parts played by the three types of auditing relational persons, which results in the chaotic auditing relation order. Since these three types of persons look on the other two aspects in auditing relations in different thinking way, the coordination of auditing relations has been beset with difficulties;...

Through the analysis of non-governmental auditing relation in current auditing market. It can be seen clearly that a dislocation, to varying degrees, has occurred to both real and ideal parts played by the three types of auditing relational persons, which results in the chaotic auditing relation order. Since these three types of persons look on the other two aspects in auditing relations in different thinking way, the coordination of auditing relations has been beset with difficulties; the auditors have undertaken more social responsibilities. The paper holds that the arrangement of present auditing system that serves the investors, may become a mere formality in the course of practice, thus the investors' interests being ignored to a certain extent.

通过对现行审计市场上民间审计关系的分析 ,可以清楚地看到 :三种审计关系人的现实角色与理想角色发生了不同程度的错位 ,审计关系的秩序出现了混乱 ;三种审计关系人各自沿着不同的思维逻辑看待审计关系中的其他两方 ,审计关系的协调遇到了巨大困难 ;其中 ,审计人承担了更多的社会责任。现行的为投资者服务的审计制度安排 ,在实际操作中可能流于形式 ,投资者的利益在一定程度上被忽视。

Since the system of registered accountants has renewed in China, it played a positive role in the operation of market economy. However, it is the fact that the bad quality of audit in accountant offices in these days. The reasons are as follows. Firstly, the audit of registered accountants is deprived of inde-pendence and audit relation is unbalance. Secondly, the scale and economic basis of the accountant offices is far from the scale of the clients. And an accountant office is irresponsible for the quality...

Since the system of registered accountants has renewed in China, it played a positive role in the operation of market economy. However, it is the fact that the bad quality of audit in accountant offices in these days. The reasons are as follows. Firstly, the audit of registered accountants is deprived of inde-pendence and audit relation is unbalance. Secondly, the scale and economic basis of the accountant offices is far from the scale of the clients. And an accountant office is irresponsible for the quality of audit. Thirdly, the accountant offices are short of their own professional carefulness, their audit is irregular in its process and increase the risk of audit. Finally, the department of government interferes with the independent audit it also interferes with the normal development of registered accountant office field. Now, with the opening of accountant market, the accountant offices will go into a new period of time with opportunity and challenge at the same time. So how to improve the quality of audit is the vital problem of the existence and development of the accountant offices.

当前会计师事务所审计质量低下是有目共睹的事实,其原因在于审计关系失衡,注册会计师审计丧失了独立性;会计师事务所的规模和经济基础与客户的规模相差悬殊,使其对审计质量承担责任的经济约束缺乏力度。面对会计市场的开放,会计师事务所将步入一个机遇与挑战并存的新阶段,寻找提高会计师事务所审计质量的对策,成为会计师事务所生存与发展的关键问题。

 
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