For its first meeting, announce the audit objective, method, procedure, dates and related matters.

召开首次会议，宣布审核目的、方法、程序、日期安排及有关事项。

Change in the external environment affects the audit objective contents, while change in the internal environment affects the realization of the audit objective.

外部环境的变化直接影响审计目标的内容，内部条件的变化直接影响审计目标的实现。

Every single operating objective of a substantial audit activity was not evaluated by the auditor.

审计师没有对实质审计行为的每个运作目标逐一进行评价。

Planning for internal audits should be flexible in order to permit changes in emphasis based on findings and objective evidence obtained during the audit.

内部审核的策划应当是灵活的，以便允许依据在审核过程中的审核发现和客观证据对审核的重点进行调整。

The objective of internal audit is to rate the control of organizations, and guarantee to uncover potential risks and achieve the objectives of organizations effectively.

内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。

It also includes the management objective of internal audit, which includes not only the audit IS protection of asset security and data integrity, but also the effectiveness of IS.

又包括内部审计的管理目标—即不仅包括被审计IS保护资产安全及数据完整，且包括IS的有效性目标。

The expected quality objectives have not been achieved, or the expected quality objectives have been achieved but through management audit it is confirmed of a new quality objective.

没有达到预期质量目标或达到预期质量目标后经过管理评审，确定可不断提高的新的质量目标；

In order to realize the certain objects, the connotation, organizing structure, subject environment and objective environment with its evaluation standard of inner controlling audit are discussed.

探讨企业管理者为了实现既定目标，实施内控审计工作的内涵、组织结构、主体环境和客观环境及其评价标准。

The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc.

以信息认证为逻辑起点，审计理论框架由信息认证、审计本质、审计目标、审计假设、审计准则等要素组成。

At present, there is still some gap between the teaching philosophy, teaching content, teaching system and its objective in higher vocational audit course.

目前高职院校开展的审计课程在教学理念、教学内容以及教学体系上与这一目标还存在着一定的差距。

Inside control audit as the stress of audit is decide by the objective and managing key element, at the same time, should give right selection to the new matter and new situation.

内部控制审计作为审计重点是由内部控制审计目的及其管理的要素决定的，同时，也是应对企业新事物、新情况而作出的明智选择。

Its first part is about essence, objective and functions of internal audit. Its second part is about system theory and theory of internal control.

首先论述了内部审计的本质、目标和职能，然后分别阐述了系统理论和内部控制理论等内部审计的理论基础。

Objective To Analyze and audit the problems existing in the medical record of the discharged patients to improve the quality of the medical record.

目的分析和审核出院病案中存在问题，使病案管理更加完善。

Without audit postulates, enterprise audit will be caught in such a dilemma that objective, responsibility and risk cant be made clear, even punishment is imposed on for others error.

如果没有审计假设，企业审计将陷入目标无法设定、责任无从认定、风险无以界定、随时可能替人代过的尴尬境地。

Objective: To improve the vendor audit in pharmaceutical companies via organized audit process.

目的：通过有组织的供应商审计流程，提高制药企业的供应商审计水平。

Most economic literatures believe that the major objective of corporation governing is to increase the Stockholders profit, the audit that play important role in corporation governing is so as well.

大多数经济文献认为公司治理的目的主要是增加股东的利益，在公司治理中有着重要作用的审计也是如此。

Initial audit We collect objective evidences to prove the effectiveness of the quality system on the basis of the audit programme confirmed by the applicants.

按照与申请人确认的审核计划，收集客观证据验证质量体系运行的有效性。

The objective judgment result is the foundation of appropriate audit opinion, and the improvement of efficiency is the economic restriction faced with CPA's firms.

客观的判断结果是发表恰当审计意见的基础，判断效率的提高是会计师事务所面临的经济约束。

So the article intends to analyze the theory of enterprise's core competitiveness, and then tries to provide an objective basis for evaluation of the audit.

因此，本文的研究将全面剖析企业核心竞争力的内在机理，着力构建高新技术企业核心竞争力评价指标体系，以期为审计评价提供客观依据。

In the audit practice, it lacks a suitable evaluation index system to make an objective and fair assessment of the audit.

从审计实践角度来看，缺乏一套行之有效的高新技术企业核心竞争力审计评价体系。