International auditing practices committee 国际审计实务委员会
Questions neglected concerning the level of materiality in audit practice 重要性水平在审计实务中应重视的几个问题
At the same time , having done much study in making use of computer technology to develop audit business 同时,在应用计算机技术开展审计实务方面做了一定的研究。
The uk and irish auditing practices board ( apb ) is currently undertaking a review of its ethical standards for auditors ( ess ) 近日,英国及爱尔兰审计实务委员会( apb )承诺将修订《职业道德准则》 。
The responsibilities of njgc are to provide true , legitimate and complete information for capital verification and ensure the safety and completeness of its assets 在审验过程中,我们按照《独立审计实务公告第1号? ?验资》的要求,实施了必要的审验程序。
However , the theoretical research on the expansion of audit function is far behind the expansion of audit practice and there has little systematic and deep researches on this topic 然而,审计功能拓展的理论研究还较大地滞后于审计实务的发展,较少有深入系统的探讨。
Necessity and feasibility are available in our country now , so it is important to start the research theories of performance auditing of our government 我国已经具备开展政府绩效审计的必要性与可行性,因此研究我国开展政府绩效审计理论,指导我国政府绩效审计实务,具有重要意义。
Party b ' s responsibility is to issue a real and legal capital verification report pursuant to the independent audit practical affairs proclamation no . 1 - - capital verification 乙方的责任是:按照《独立审计实务公告第1号? ?验资》的要求进行验资,出具审计报告,出具真实、合法的验资报告。
Researches on environmental auditing theory framework are of great importance in theory and practice , and they are the first key question to be solved in researches on environmental auditing theory 环境审计理论结构研究对环境审计理论的完善和环境审计实务的开展都具有十分重要的意义,是环境审计理论研究必须首先解决的关键问题。
In china , the work sheets of most accounting firms include appraising the internal control system ( mainly the internal accounting system ) , but few of them do execute the procedure in reality 从我国注册会计师审计实务来看,虽然大多数会计师事务所都把内部控制评价(主要是内部会计控制的评价)作为一项审计程序列入审计工作底稿,但真正贯彻执行者却是少之又少。