Internal audit strategies and plans are adequate and that audit activities have been directed towards those areas with the highest risk exposures and also at increasing the economy , efficiency , and effectiveness of operations 内部审核策略和计划是否足够，审核工作有否集中于高风险的环节，以及是否致力提高运作的效益效率和效用
In my opinion , audit environment , which is composed of complex elements , is the environment from which the audit activity is produced and where the audit activity exists and develops 笔者认为审计环境是审计活动赖以产生、存在和发展的环境，是审计活动所处特定发展阶段的客观条件，是一个错综复杂的、由多种因素构成的、庞大的统一体。
Through independent auditing activities , cpas can fully exert their supervisory function in the society . they play an irreplaceable role in maintaining the order of market and economy and facilitating a healthy and orderly development of the market 注册会计师通过独立审计活动，充分发挥其社会监督职能，在维护市场经济秩序、促进市场健康有序运行过程中发挥了不可替代的重要作用。
In this article the writers have a different view on this , if we examine the theoretical basis , we must start with the production of auditing activities and academic features of auditing theoretical basis , accordingly it is advanced economics is the proposition of auditing theoretical basis for common queries 本文认为要研究审计理论基础，就必须研究审计活动的产生，以及审计理论基础的学科特征，最后得出经济学是审计理论基础的结论。
The field audit activities are intended to encourage voluntary compliance with taxation requirements under the law . by giving the department s enforcement activities a more visible presence , it is hoped that taxpayer will be reminded of the need to keep sufficient business records and lodge correct tax returns 透过实地进行审核工作，可让纳税人更清楚了解本局的执法工作，从而鼓励纳税人自愿遵守税务规定，包括保存足够的业务记录，以及提交正确的报税表。
Based on the description of the fundamental theory of economic liability audit , actualities and existing problems have been analyzed according to the complete investigation of economic liability audit activities in liaohe oilfield company . in terms of the existing theories and relative laws , rules , systems and policies of economic liability audit , by fully considering the favorable experiences of internal audit in some state - owned enterprises , corresponding measures have been explored which are suitable for practical economic liability audit activities in liaohe oilfield company 本文在对经济责任审计基本理论进行描述的基础上，通过对辽河油田公司经济责任审计工作的深入调查，分析其现状及存在的问题，依据经济责任审计的现有理论及有关法律、法规、制度和政策，借鉴国有企业的先进内部审计经验，探索适合辽河油田公司经济责任审计工作实际的相应对策和措施，以加快企业制度中内部经济责任审计制度建设的步伐。
While party b will provide third - party management system certification / registration service to party a and issues the management system certificate to party a once party a is found through audit to meet the agreed requirements , party a will provide necessary information and facilities to party b for its certification / auditing activities 乙方为甲方提供第三方管理体系认证/注册服务，按照约定的要求审核通过后对甲方的管理体系进行注册发证；甲方为乙方的认证/审核活动提供必要的信息和设施。
We believe , launching the research on iac can benefit us to explore inherent rule of independence audit activity , combining practical economic activity , other virtue is to help us break away from bondage of traditional method that research audit theory for audit theory , the opinion is the original idea of thesis 我们认为开展独立审计合约研究可以使我们结合实际经济活动，探索审计活动的内在规律，帮助我们跳出传统审计理论研究的就审计而谈审计的缺陷，这是本文写作的本意。
Iac is contract arrangement which function is to harmonize and settle conflict of interest resulting from independence audit activity , each part make use of contract arrangement to define and reflect request of contract arrangement with content of contract . so content of contract arrangement of iac is in the person of sharing contract residue arrangement , contract rule arrangement , independence of contract arrangement , honesty of contract arrangement , regulation i ac arrangement 独立审计合约作为一种协调、解决审计活动中产生的利益冲突的合约安排，各方通过合约安排，将这种要求以合约内容形式予以明确和反映，因此审计合约的内容安排表现为合约剩余分享安排、合约规则安排、合约的独立性安排、合约中诚信安排、对合约管制的安排。
Chapter 2 academic explanation of i ac . expounding mostly some basis ideas stand in back of iac : economical fundament of iac , nature and function of iac , aim of iac etc construct one theoretical framework of research iac , more provide a theoretical fundament for research special content of iac . through the research , putting audit activity in practical economical environment , we believe , there are abroad accountability in economic environment , iac base in the accountability 主要阐述独立审计合约建立背后的一些基本概念：独立审计合约建立的基础，独立审计合约的性质与功能，独立审计合约的目标等，力图构建一个独立审计合约研究的理论指导框架，为进一步开展独立审计合约具体内容研究提供一个理论基础，通过将独立审计活动放在现实经济运行环境中研究，本文认为，经济生活中广泛存在的受托经济责任是独立审计合约建立的基础。
