1) New Auditing Standards
新审计准则
1.
Discussions on Continuous Auditing Based on the Perspective of New Auditing Standards;
新审计准则视角下的持续审计探讨
2.
The application of new auditing standards addresses new requirements to audit,and challenges the auditing teaching.
新审计准则的实施对审计工作提出了新的要求,对高校审计教学也提出了新的挑战。
2) New Audit Standards
新审计准则
1.
This article absorbs the thought of new audit standards and enterprise risk management framework,in view of the strategic and system,designs the model of the risk-based strategic-system audit.
本文结合新审计准则和《企业风险管理框架》的思想,从战略论和系统论的角度,试图设计出风险基础战略系统审计模型。
5) auditing principle
审计准则
1.
<Abstrcat> When stipulating China s independent auditing principles we borrowed from the international principles.
我国独立审计准则在制订时大量借鉴了国际审计准则,二者在具体的准则条文规定方面基本相同,但在审计实务方面却存在审计出发点不同、证券市场监管环境不同以及注册会计师执业素质差异较大等。
6) auditing standard
审计准则
1.
The current problem with China CPA trade is the quality of its personnel with high professional ability but low moral character,which makes rule-based auditing standard unsuitable to CPA trade.
中国注册会计师行业整体业务素质较高而职业道德水平令人堪忧,因此,规则导向的审计准则越来越不适应注册会计师行业的发展,中国选择原则导向审计准则的时机已经成熟。
2.
since our countrys independent auditing standards have been continuously formulated and published,it safeguards auditing to develop healthly and at the sametime a few problems appear before us.
我国独立审计准则陆续制定并颁布实施 ,有力地维护了审计行业的健康发展 ,但也存在一定问题。
3.
Based on the feedback and assessment of the implementary status of AS2,PCAOB came out with a new auditing standard to substitute for the AS2 in December,2006.
奥克斯利法案》404条款的执行,美国采用了PCAOB(公众公司会计监督委员会)制定的第2号审计准则———《与财务报表审计相整合的财务报告内部控制审计》。
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