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basic theories of auditing
相关语句
  审计理论基础
     The hypothesis that maths is one of the basic theories of auditing is enunciated from the perspective of the theory of probability and numerical statistics on the emergence and development of sample auditing.
     从概率论和数理统计对抽样审计产生和发展的作用来说明数学是审计理论基础之一。
短句来源
     On the Hypothesis that Maths is One of the Basic Theories of Auditing
     论数学是审计理论基础之一
短句来源
  相似匹配句对
     Basic Theories
     基础理论
短句来源
     On the Hypothesis that Maths is One of the Basic Theories of Auditing
     论数学是审计理论基础之一
短句来源
     the penetrability in basic theories;
     基本原理必须讲“透”;
短句来源
     From the perspective of the auditing history , economio basic theories are guiding the auditing.
     从审计的发展历史来看,审计学无疑是受着经济学发展的影响。
短句来源
     the lag of basic theories knowledge;
     教育基础理论知识的滞后性 ;
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A great progress has been made abroad on study of the basic theory of audit judgement. Along with the broad acknowledge of auditor's role and the rapid development of audit business in China,high quality of audit judgement is gradually realized.The study on audit judgement theory should become one of the most important aspects in auditing research in China.

国外近二十年来在审计专业判断的理论研究方面已经取得了长足的进步 ,在我国 ,随着审计行业地位的不断提高和审计事业的迅速发展 ,对审计从业人员的专业判断能力提出了更高的要求 ,使审计专业判断的重要性日渐显著 ,对审计专业判断的基本理论进行探讨应成为我国当前审计理论研究的最重要领域之一。

The hypothesis that maths is one of the basic theories of auditing is enunciated from the perspective of the theory of probability and numerical statistics on the emergence and development of sample auditing. The theory of probability is the foundation upon which sample auditing is established and numerical statistics is the theoretical foundation upon which concrete methods come into being.

从概率论和数理统计对抽样审计产生和发展的作用来说明数学是审计理论基础之一。其中概率论是抽样审计建立的基础,数理统计是具体方法形成的理论基础。

This study attempts to focus on the basic theory of Audit Law, including the structure of the Audit Law,the concept of fully independent audit, and the audit function and power.Firstly this paper makes detail analysis of the features of Audit Law in Taiwan,including its history,the process,and the recognition of Audit Law.Then it is found that the basic concept of Audit Law has some relationship with the principles of public power independence and balance.Finally,on...

This study attempts to focus on the basic theory of Audit Law, including the structure of the Audit Law,the concept of fully independent audit, and the audit function and power.Firstly this paper makes detail analysis of the features of Audit Law in Taiwan,including its history,the process,and the recognition of Audit Law.Then it is found that the basic concept of Audit Law has some relationship with the principles of public power independence and balance.Finally,on these findings,it is pointed out that some advice concerning the fully independent audit system should be considered to improve Audit Law on the mainland of the People's Republic of China.

随着政府审计在政治经济生活中的作用愈加突出,超然独立与政府审计体系构造日益成为审计学者的研究重点。但作为超然独立的另一方面即政府审计体系问题却长期遭到冷落。本文试图从台湾审计法的本质特征入手,对其审计制度构造及其特点展开剖析,并对其根源进行探究,以期对大陆审计法政府审计机关超然独立的完善有所裨益。

 
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