conceptual framework 在 审计 分类中 的翻译结果

  本文关键词：财务、会计、审计的同源性及其概念框架的共建，，由笔耕文化传播整理发布。

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conceptual framework

    A Study on the Building of Conceptual Framework for Auditor Independence

    试论审计独立性概念框架的构建

短句来源

    The Same Origin of Finance Accounting and Auditing and Their Conceptual Framework's Common Construction

    财务、会计、审计的同源性及其概念框架的共建

短句来源

    The following issues are included in the paper: the conceptual framework and contents of the study on the expansion of modern audit function, the expansion conditions and dimensions for modern auditing function, and other relevant problems rising after the expansion of modern audit function.

    考虑到实证研究数据的可获得性、研究问题的统一性以及论文篇幅,研究中涉及的实务问题主要以独立审计为主,政府审计与内部审计暂未涉及。 本文的基本思路是:首先,构建一个现代审计功能拓展研究的概念框架,通过这一概念框架的建立,为本文其他各章的研究打下理论基础;

短句来源

    As far as the independence definition is concerned, this paper adopted the definition in the literature (Exposure Draft: A conceptual framework for auditor independence) issued by ISB at Nov 2000, whose purpose is to keep unanimous with the following definition of independence risk.

    在审计独立性的定义方面，本文采用了ISB在2000年11月“审计人员独立性概念框架披露草案”中的定义，以期与下文所涉及到的独立性风险定义相一致； 而在审计独立性划分方面，笔者则趋向于1962年的希氏理论，即它可以划分为实质上的独立性和形式上的独立性。

短句来源

    Firstly, the author reviews the evolving history of independence concept, which can be described as from kinds of independence conceptions to conceptual framework for auditor independence.

    首先回顾了独立性概念的发展历程，即从形形色色的独立性观念到独立性概念框架。 本文认为，独立性概念框架为审计人员、投资者、企业管理当局和监管机构对独立性的讨论与理解提供了一种统一的语言、边界和指导思想，是制定独立性准则和缺乏独立性准则时处理独立性问题的有用工具。

短句来源

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    A Study on the Building of Conceptual Framework for Auditor Independence

    试论审计独立性概念框架的构建

短句来源

    The Same Origin of Finance Accounting and Auditing and Their Conceptual Framework's Common Construction

    财务、会计、审计的同源性及其概念框架的共建

短句来源

    The Framework of Expert Auditing System

    专家审计系统的基本框架

短句来源

    Revised Audit Framework Emphasizing Reliability

    以可靠性为“基石”的审计框架重构

短句来源

    After tracing back to origin of internal auditing and analyzing internal auditing developing, this dissertation sets up the conceptual system of "international internal auditing" and positions it in the theoretical auditing system tentatively.

    到目前为止,还没有一部关于国际内部审计的专著,甚至也没有对国际内部审计概念给出准确的定义。

短句来源

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  conceptual framework

A conceptual framework for evaluating the gap-fill capabilities of CVD processes is defined.

A conceptual framework for the quantitative optical inspection of mirror-like wafer surfaces is presented.

Multiplex Fourier-transform spectroscopy in the characterization of stochastic inhomogeneous film growth: A conceptual framework

A conceptual framework is discussed of multiplex Fourier-transform optical noise spectroscopy as applied to the characterization of laterally inhomogeneous stochastic processes associated with film growth.

A conceptual framework and analytical scheme suggested in the present work explain the adverse effect of the tax reforms on economic growth in Russia.

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This paper introduces American Independence Standards Board' Latest research progress(an Exposure Draft of a conceptual framework for auditor independence)and discusses its meanings for our country.

本文就美国审计独立性准则委员会最新研究成果《审计人员独立性概念框架披露草案》作一简介并探讨其对我国的启示。

The issue of auditor independence has always been the focus owing to its close relationship to the quality of auditing, to the effi ciency of capital market operation and to the survival of CPA business. Among the world-wide attempts to stipulate the auditor independence, the conceptual framework of auditor independence constructed by ISB and IFAC in the United States presented fairly comprehensive rationale. Auditor independence has also been paid much attention in China, but further systematic regulation...

The issue of auditor independence has always been the focus owing to its close relationship to the quality of auditing, to the effi ciency of capital market operation and to the survival of CPA business. Among the world-wide attempts to stipulate the auditor independence, the conceptual framework of auditor independence constructed by ISB and IFAC in the United States presented fairly comprehensive rationale. Auditor independence has also been paid much attention in China, but further systematic regulation is still needed. This paper made a explanation of the above-mentioned conceptual framework for the purpose of further reference.

由于独立性关系到审计质量,关系到资本市场的效率,关系到注册会计师行业的生存。注册会计师的独立性问题是一直受到广泛关注的问题。各国及有关的国际组织都试图对独立性问题做出明确的规定。其中美国ISB及IFAC分别构建了独立性概念(原则)框架,对独立性问题作了较全面的规定。而我国对独立性问题的相关规定还很不系统,本文借鉴ISB及IFAC的相关规定阐述了独立性概念框架的主要内容,以期能够提供参考。

With the environmental changes and developments of other sciences,the new trend of audit independence theory presents itself some new features.This paper makes a study of three aspects of audit independence,that is,conceptual framework、process justice、 core values.

随着环境的变化和其他学科的发展,审计独立性的理论研究出现新的特点,本文探讨了独立性的概念框架、程序公平、核心价值三个方面理论研究的新动向。

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  本文关键词：财务、会计、审计的同源性及其概念框架的共建，由笔耕文化传播整理发布。