This paper analyses some neglected questions about the level of materiality,which displays some instructive role in application of the level of materiality and improves the quality of audit practice.
本文阐述了重要性水平在审计实务应用中应重视的几个问题,对审计实务中重要性水平的正确应用有一定的指导作用。
Clarify the Principle of Essence Weightier Than Forms in Accounting Practice;
澄清实质重于形式原则在会计实务中的运用
Greatly improving the level of accounting practice is a task which brooks no delay.
随着经济的发展 ,人才市场对会计人才质量的要求越来越高 ,提高会计专业学生的会计实务水平已刻不容缓 ,针对教学方式、教学内容存在的一些簿弱环节 ,从多媒体教学、会计模拟实验及会计电算化三个方面浅谈一些看法。
In this paper,accounting theory was compared with accounting practice between China and America in accounting model,firm accounting law,accounting standard,accounting treatment procedure,accounting statement system and main characteristics of accounting practice etc,and some suggestions for reference were put forward.
从会计模式、公司会计法律规范、会计准则、帐务处理程序、会计报表体系、会计实务主要特征等方面对中美会计理论和会计实务进行比较，并提出借鉴意见。
The precaution principle goes through each aspect of the accounting affairs,no matter from the angle of the assets definition or the earnings affirmation or the financial analysis,it plays a very important guiding role.
谨慎性原则贯穿于会计实务的各个方面,不管从资产定义的角度,还是从收益确认的角度以及从财务分析的角度看,它都起着非常重要的指导作用。
Based on the thorough analysis on the influence on accounting because of the environmental changes in the fields in politics, law, economics, science & technology as well as in education, the paper discusses the ways to enrich and develop accounting theoretical system with focused aim; widen and strengthen accounting business.
在详尽分析政治、法律、经济、科技教育等环境变化对会计影响的基础上 ,有针对性地提出了充实和发展会计理论体系 ,拓展和加强会计实务 ,进一步开放会计市场等一系列发展我国会计的对策 ,以适应“入世”的需要。
International Auditing Practices Committee
国际审计实务委员会
A Study on the Insufficient Application of Classical Auditing Techniques in the Independent Auditing Practices;
独立审计实务中审计技术运用不充分的研究
Application of CPA s audit judgments in audit practice.;
论审计实务中CPA职业判断的应用
The Nessarity of 《International Internal Auditing Practical St andard》 Applied in Stock Company;
论上市公司内部审计采用《国际内部审计实务标准》的必要性
Questions Neglected Concerning the Level of Materiality in Audit Practice;
重要性水平在审计实务中应重视的几个问题
Generation Mechanism of Moral Hazard and Its Avoidance in the Practice of Audit;
审计实务中"道德风险"的生成机制及规避策略
Empirical Research on the Influence of Non-audit Service on Audit Independence
非审计服务对审计独立性的实证研究
Empirical Research on the Influence of Non-audit Service on Audit-independence;
非审计服务对审计独立性影响的实证研究
An Empirical Study on the Relationship between Non-audit Services and Audit Quality in Chinese‘A’Stock Market;
非审计服务与审计质量关系的实证研究
The Design and Realization of TAX Audit MIS;
涉外税务审计信息系统的设计和实现
One that audits accounts.
审计者审计帐务的人
Researches into Modern Risk-orientated Auditing Practices;
现代风险导向审计在实务中运用研究
Study about the Theory and Practice of the Performance Audit of Construction Projects;
建设项目绩效审计的理论和实务研究
The Design and Implement of Resource Conformity Platform in E-government of Audit;
审计电子政务资源整合平台的设计与实现
The Empirical Study of Audit Quality and the Size of Audit Firm;
审计质量与会计师事务所规模的实证研究
Empirical Study of the Factors Influencing Audit Fees of CPA Firms;
会计师事务所审计收费影响因素的实证研究
Empirical Research on the Tenure in Accounting Firm and Audit Quality
会计师事务所任期与审计质量的实证分析
Realistic Choice of Our Internal Control Audit--Based on the Related Analysis between Internal Control Audit and Financial Statements Audit
我国企业内部控制审计的现实选择——基于内部控制审计与财务报表审计关联的分析