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auditing body中文是什么意思

  • 审计机关

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  • The research of environmental audit is established on the basis of the science of environment , management , environmental management , economics , audit and etc . environmental audit is an important part of environmental management system . the article classifies environmental audit into financial , lawful and performance audit , and analyzes and formulates the concrete model of operation of the three environmental audit from seven parts , including environmental audit body , content , objective , criteria , process , method and report . at last the article analyzes the obstacles , difficulties , positions and other relevant problems during the implementation of environmental audit
    本文的创新点在于:将审计学的研究建立在环境学、管理学、经济学等学科的基础上,将环境审计作为环境管理系统的一个重要子系统,从环境审计主体、环境审计对象和内容、环境审计目标、环境审计准则、环境审计程序、环境审计方法、环境审计报告等7个要素阐述了我国现阶段企业进行环境财务、环境合规和环境绩效审计运作的模式,并分析了企业进行环境审计的障碍、难点、条件以及相关问题。
  • It firstly analyzes the three developmental stages of international internal audit in order to reveal the nature of corporate governance - oriented internal audit ; and then based on the analysis of the current situation of the internal audit in chinese listed companies , it tries to form a new organizational mode for auditing bodies from the corporate governance - oriented perspective
    为找到我国上市公司内部审计和公司治理良性互动的内部审计机构的构建模式,从研究国际内部审计三个发展阶段出发,剖析了基于公司治理的内部审计的内涵,立足我国上市公司内部审计发展现状,重构了基于公司治理的内部审计组织模式。
  • At present , the chinese audit body positively carries out the experimental site work of the theoretical research and practice of the state - owned assent management and management performance audit theory . but the audit in universities still focuses on the financial revenue and expenditure , and the performance audit only implements at the time of the special fund audit for the infrastructure construction , which has not developed to the performance audit of the university regular funds
    目前,我国审计机关正积极开展国有资产经营、管理绩效审计理论研究和实践的试点工作,但高校的审计仍以财务收支审计为主,绩效审计只在审计基建专项资金时实施,对高校经常性经费的绩效审计还没有开展。
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