auditing standard

to improve the quality of internal auditing, we should start from improving the internal auditing standard, improving the cost of punishment for internal auditing fraud and the related regime.

针对这些问题，应从提高内部审计的业务标准、加大内审渎职或者舞弊的惩罚成本、改进相关配套设施三方面提高内部审计质量。

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the auditor follows gaas generally accepted auditing standard.

审计师遵循公认审计准则。

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Auditing Standard and Auditing Responsibility

审计标准与审计责任

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leo is studying specific independent auditing standard no.15--subsequent events.

利奥正在学习《中国注册会计师审计准则第15号——期后事项》。

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the auditor followed specific independent auditing standard no.12--using the work of an expert.

审计师遵循了《中国注册会计师审计准则第12号——利用专家的工作》。

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gaas generally accepted auditing standard

通用审计标准

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leo is studying specific independent auditing standard no.11--analytical procedures.

利奥正在学习《具体独立审计准则第11号——分析程序》。

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the teacher explained specific independent auditing standard no.10--audit materiality in class.

老师在课堂上讲解了《中国注册会计师审计准则第10号——审计重要性》。

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the company follows a common auditing standard.

这家公司遵循一项通用审计标准。

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consider: auditor's report about independent auditing standard

关于独立审计准则审计报告的思考

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the professor explained the harmonization of auditing standard.

教授解释了审计准则的协调。

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the inclusion of this study to some extent provide the effect that the external auditors apply the new fraud auditing standard.

本文的研究结论在一定程度上反映了新舞弊审计准则在独立审计过程中的实施效果。

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china auditing standard transforming from rule-based to principle-based

论中国审计准则由规则导向到原则导向的转变

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leo is studying specific independent auditing standard no.14--opening balances.

利奥正在学习《中国注册会计师审计准则第14号——期初余额》。

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the auditor must follow specific independent auditing standard no.8--error and fraud.

审计师必须遵循《中国注册会计师审计准则第8号——错误与舞弊》。

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pcaob auditing standard au 543 requires an auditor to evaluate whether his own participation in the audit is sufficient to enable him to serve as the principal auditor.

PCAOB审计准则第543条要求审计机构评估自身的参与程度是否足以让自己成为审计工作的主要负责人。

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Generally accepted government auditing standard

一般公认的政府审计标准

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the company follows the social auditing standard.

这家公司遵循社会审计标准。

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Specific Independent Auditing Standard No.17& Going Concern ( Abstaced)

独立审计具体准则第17号&持续经营（摘要）

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the auditing general standard is very important for accountants.

审计通用标准对会计师来说非常重要。

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our teacher explained specific independent auditing standard no.9--internal controls and audit risk in class.

我们的老师在课堂上讲解了《具体独立审计准则第9号——内部控制与审计风险》。

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the manager read the statement on internal auditing standard carefully.

经理仔细阅读了内部审计准则声明。

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the auditor must follow specific independent auditing standard no.13--using the work of other certified public accountants.

审计师必须遵循独立审计具体准则第13号——利用其他注册会计师的工作。

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Specific Independent Auditing Standard No.18& Noncompliance with laws and regulations

独立审计具体准则第18号&违反法规行为

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the changing of the international auditing standard on fraud

国际舞弊审计准则的最新变化及其启示

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