| 1. | To investigate cheating is the permanent auditing objective of cpas
涉外经济诈骗不可不防 |
| 2. | A discussion of independent audit objectives and the audit environment
独立审计目标与审计环境探讨 |
| 3. | The national audit objective is the expected effect and ultimate direction of national audit practice
国家审计目标是国家审计实践行为的预期效果与最终方向。 |
| 4. | Auditing model is a system of framework that includes audit objective , audit method and audit procedure , while it must meet the need of the economic situation
审计模式是包含审计目标、审计方法、审计程序等要素集合的系统,审计模式需适应经济环境具体情况的要求。 |
| 5. | The research of national audit objectives is being developed constantly along with in - depth understanding of the national audit function and effect by society 、 nation and ordinary people
关于国家审计目标的研究,是随着社会、国家和民众对国家审计功能与作用认识的深化而不断发展的。 |
| 6. | The theory of national audit objective is core issue of overall national audit theory , and the fundament to research in competence 、 independence 、 audit norm and audit report of national audit
国家审计目标理论在整个国家审计理论体系中居于核心地位,它是研究国家审计的专业胜任能力、独立性、审计规范和审计报告的基础。 |
| 7. | Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud , and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection " . and then this part proposes that we should construct the auditing model based on auditing objectives , therefore design the detecting - fraud auditing model
第三部分内容:在对制度基础导向审计模式、传统风险导向审计模式以及现代风险导向审计模式在我国适用性的分析基础上,回顾了国外舞弊导向审计准则的变迁过程,指出外部审计目标1经过70年的发展变迁又回到了原点即“查错防弊” 。 |
| 8. | The former is absolutely necessary and is the base of building the framework . it includes environmental auditing objective , environmental auditing postulates , environmental auditing principles , environmental auditing standards , environmental auditing methods , environmental auditing concepts and environmental auditing essence . the latter is contained in the former and plays a secondary role in building the framework
基本要素在环境审计理论结构中必不可少，是构建环境审计理论结构的基础，包括环境审计目标、环境审计假设、环境审计原则、环境审计准则、环境审计方法、环境审计概念和环境审计本质；派生要素蕴含在基本要素之中，对环境审计理论结构的构建起辅助作用，包括环境审计主体和环境审计对象。 |
| 9. | It includes environmental auditing main body and environmental auditing object . environmental auditing objective is the jumping - off point and determines and restricts other factors , which makes other factors form a steady relation and build a environmental auditing theory framework at last
在所有要素中，环境审计目标是环境审计理论结构的起点，对其他要素起着决定和制约作用，而其他要素在环境审计目标的统驭下形成一种相对稳定的关系，使环境审计理论结构得以构建。 |
| 10. | The chapter 1 comes up with variety of home and abroad conceptions regarding " auditing " and " auditing quality " , which cover audit objectives , audit procedures , audit ethnics as well as requirements of vocational competitiveness . all mentioned above insure the quality bottom line of cpa auditing
本文首先对国内外“审计”和“审计质量”的概念作了归纳，这些概念涵盖了对审计目标、审计程序、职业道德和专业胜任能力的要求，是保证注册会计师审计质量的底线。 |
