1) elements of auditing theory
审计理论要素
2) audit factor
审计要素
3) four factors of audit
审计四要素
1.
According to the requirements of four factors of audit in the database of a command control system, it puts forward a method which can combine the application-level audit to the database-level audit, and then implement to unite mentioned above two levels audit.
根据指控系统中数据库审计四要素的要求,提出将应用系统级审计与数据库级审计相结合的方法,最终实现两种级别审计的统一。
4) auditing theory
审计理论
1.
Whether the auditing theory structure is right or wrong, and how effective the guiding function is, mostly depends on how correct and scientific the selection of the logical starting point is.
审计理论结构正确与否及其对审计实践指导作用的大小,在很大程度上取决于逻辑起点选择的正确性和科学性。
2.
The structure of auditing primary theory is analyzed through the classification of auditing theory.
本文从审计理论的分类入手 ,探讨了审计基础理论的结构。
3.
After comparing three auditing assumptions which are summarized and analyzed in classical auditing theory, this paper presents four auditing assumptions including independent assumption, validating assumption, general accounting standards effective assumption and auditor s title assumption.
研究了审计假设的本质特征 ,通过对比审计理论界三种审计假设观点 ,提出独立性假设、可验证性假设、公认会计准则有效性假设和审计人员称职假设等四个审计假设。
5) audit theory
审计理论
1.
Audit concept system is the basis for constructing audit theory system and plays an important role in the audit theory system.
审计概念体系是构建审计理论结构的基石,在审计理论结构中占有非常重要的地位。
2.
This paper analyzes the factors that hinders the development of the audit theory,after reviewing the definition and significance of its structure.
通过对审计理论结构的涵义、意义的再认识 ,剖析了阻碍审计理论发展的原因 ,提出了建立审计理论结构的一些新思路。
6) elements of the theory
理论要素
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