Analyzing the Monitoring System of Auditing by the Agent Characteristics of the Auditor;
从审计师的代理人性质分析社会审计的监督机制
This paper probes into the theoretical knowledge and practical skill that the information system auditor should possess, and advances some measures for cultivating information system auditor in China.
探讨了信息系统审计师应具备的理论知识和实践技能,提出了我国培养信息系统审计师的若干措施。
The standard establishes a framework for the auditor s communication with those in charge of governance, and its content is more systemic and elaborate.
2005年3月,国际审计与保证准则委员会(IAASB)在2004年修订国际审计准则第260号(ISA260)的基础上又发布了进一步对其修订的《征求意见稿》,主要是建立审计师与治理当局沟通的框架,准则内容更系统、更详尽,反映了IAASB对重要审计领域制定更严格的准则和指南的意愿。
Final responsibility for calculating these reductions rested with the Comptroller General, an official who is removable by joint resolution of Congress.
估算这些削减的最后责任由总审计师承担，而总审计师的罢免须经国会的联合决议。
The support agency which is most influential in the legislative oversight process is the General Accounting Office, headed by the Comptroller General.
由国会支持、在立法监督中最具影响力的机关，要算以总审计师为首的审计总局。
"Article 39 The general engineer, treasurer and auditor shall be under the leadership of the general manager. "
总工程师、总会计师、审计师由总经理领导。
deciding the engagement of high-rank officials such as the general manager, chief engineer, treasurer, auditor etc;
决定聘用总经理、总工程师、总会计师、审计师等高级职员；
"Article 38 The joint venture company shall have one chief engineer, one treasurer and one auditor engaged by the Board of directors."
合营公司设总工程师、总会计师和审计师各一人,由董事会聘请。
The chief accountant have to answer a mass of query from the auditor.
总会计师必须回答审计员们提出的众多问题。
The auditors seemed to find against the company general manager.
审计师调查的结果显示总经理是有罪的。
Auditor Size, Audit Fees and Audit Opinion Shopping
审计师规模、审计费用与审计意见购买
Financial checking and examination of the joint venture company shall be conducted by an auditor registered in China and reports shall be submitted to the board of directors and the general manager.
合营公司的财务审计聘请在中国注册的会计师审查、稽核，并将结果报告董事会和总经理。
Auditor Change, Audit Fees and Audit Committee Effectiveness;
审计师变更、审计收费与审计委员会效率
Independent Auditor s Consideration of Internal Auditing Functions;
审计师如何利用被审计企业的内部审计功能
Usually, the auditors are the certified public accountants (CPAs).
一般说来,从事审计检查的审计师是注册会计师。
The Research on Rewarding or Punishing Auditors Against Auditing Collusion;
防范审计合谋与奖惩审计师选择研究
Audit Partner Tenure,Audit Firm Tenure and Audit Quality;
审计师任期、事务所任期与审计质量
auditor's study and evaluation
审计师的研究与评价
certified public accountant peer review
执业会计师同业审查
auditor-submitted financial report
审计师呈送的财务报告
Certified Information System Auditor
注册信息系统审计师