1) The three-section type of auditing
三段式审计
2) trial syllogism
审判三段论
1.
The major premise and the minor premise of trial syllogism contain the judicial discretion based on certain laws and cases.
法官自由裁量客观存在于法律推理过程中;审判三段论的大前提和小前提分别蕴涵着法官对适用法律和案件事实的自由裁量;在实质法律推理中法官通过价值判断进行自由裁量。
3) The design model of three-stage flow diagram
三段式流程设计模式
4) Audit mode
审计模式
1.
Changchun Government Performance Audit Mode Research;
长春市政府绩效审计模式研究
2.
Explained the main influences of new XBRL net financial report environment to audit work, based on the comparison of traditional audit mode and new audit mode, researched and analyzed the new audit mode and forensics mode.
XBRL在全球范围内越来越广泛的应用,为网络财务报告的审计提出了新的要求,解释了新型XBRL网络财务报告环境对审计工作的主要影响,在对比传统的审计模式与新型审计模式后,对新型审计模式及取证模式进行了分析研究。
3.
This paper discussed the reasons of the coming into being of the risk leading audit from the view of the audit mode evolution and explaining the necessity of modern risk leading audit mode which is imported in our country.
本文从审计模式演进的角度论述了风险导向审计产生的原因,说明了风险导向审计模式突破了传统审计模式的局限,以期说明我国引入现代风险导向审计模式的必要性。
5) audit modes
审计模式
1.
This paper discussed the risk direction audit to audit a mutually comparative characteristics of mode with other traditions,analysis the problems existing application of the risk direction audit in China and put forward some suggestions on the risk direction audit modes promoting in China.
本文论述了风险导向审计与其他传统审计模式相比较的特点,分析风险导向审计在我国应用中存在的问题,并对在我国推行风险导向审计模式提出建议。
6) audit pattern
审计模式
1.
This article analyzes the modern risk guidance audit pattern connotation,the characteristic and the cause, and carries out application discussion about implementing modern risk guidance audit in present stage in our country,for promoting the internationalization of risk guidance audit in our country.
文章分析了现代风险导向审计模式的内涵、特点和起因,并对现阶段我国实行现代风险导向审计进行了适用性分析,以促进我国风险导向审计的国际化。
2.
Confronted with the actual problems in the present-day internal audit work and audit pattern,we should make innovations of the two under new circumstances.
随着高校经济活动总量持续增长,从客观上赋予高校内部审计工作新的内涵,针对目前高校内审工作审计模式存在的实际问题,在新的审计环境下,要不断创新高校内审工作审计模式,使内审工作更好地服务于高校的改革与发展,从而体现内部审计存在的价值。
3.
After several year fundamental research and the practice exploration, the follow-up auditing this kind of new audit pattern promotes gradually.
经过几年的理论研究和实践探索,跟踪审计这种新的审计模式逐渐在工程项目审计中推广开来。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条