Improving auditing supervision.
——完善审计监督。
Abstract: : the improvement of the fiscal and taxation system needs the protection from the financial auditing supervision mechanism.
摘要：财税制体系的完善，需要财政审计监督机制的保驾护航。
Article 4 auditing authorities shall exercise the auditing supervision power independently, and shall not be intervened by other administrative authorities, social authorities, and individuals.
第四条审计机关依法独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。
We will strengthen auditing and supervision work.
加强审计和监察工作。
We should give play to the role of judicial, administrative supervision and auditing organs and other functional departments.
发挥司法机关和行政监察、审计等职能部门的作用。
Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the State's construction projects.
第二十三条审计机关对国家建设项目预算的执行情况和决算，进行审计监督。
Article 19 audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.
第十九条审计机关对国家的事业组织的财务收支，进行审计监督。
Article 3 audit institutions shall conduct supervision through auditing in accordance with the functions and powers, as well as procedures prescribed by law.
第三条审计机关依照法律规定的职权和程序，进行审计监督。
Oversight was strengthened through auditing and supervision.
审计、监察监督进一步强化。
The competent financial administrative institutions a 'nd the auditing institutions shall increase supervision of the proceeds of unemployment insurance funds a 'nd their management fees.
财政行政主管部门、审计部门应当加强对待业保险基金及其管理费收支的监督。
The audit authorities shall, in accordance with law, exercise strict supervision over such funds through auditing.
审计机关应当依法加强对用于农业的财政和信贷等资金的审计监督。
Auditing is not only a way of economic supervision, but also a mechanism of property protection.
作为一种经济监督和鉴证手段，审计成为产权保护的一种机制。
New accounting and auditing standards promulgation and implementation for the past three years, largely strengthened the accounting supervision, but also appears some new problems.
新会计和审计准则颁布和执行三年多来，很大程度上强化了会计监督，但也出现一些新问题。
The auditing job of economic responsibilities in colleges and universities is a major activity for economic supervision and appraisal.
高等学校内部经济责任审计工作是一项主要的经济监督与评价活动。
Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State.
审计机关对国有金融机构的资产、负债、损益，进行审计监督。
Reviewing the auditing history, people have confined their recognition to check account theory, process oriented theory, and economic supervision theory.
纵观世界审计史，人们对审计本质的计识大致有查帐论、过程论、经济监督论三种基本观点。
Audit committee has responsibility for the supervision of internal auditing department and carrying out the performance evaluation of internal auditing department.
审计委员会负责监管内审部门，对其进行业绩评价，以使其具有更好的审计相关性。
Audit institutions shall exercise supervision through auditing over the assets, liabilities, profits and losses of the State-owned monetary institutions.
审计机关对国有金融机构的资产、负债、损益，进行审计监督。
This paper analyzed the opportunity and emphasis of auditing, pointed out the control skill and notice, and had instructional significance on supervision.
文章对审核时机及审核重点进行了较为全面的分析，从中指出其控制技巧与注意事项，对监理实践有一定的指导意义。
It is closely related to listed companies' system, construction of regulations, supervision, auditing level etc.
其原因与我国上市公司体制、法规制度建设、监管、审计执业水平等密切相关。
Internal auditing and audit committee, as the main part of the company's internal supervision, have the blur relations and the low efficiency.
作为公司内部监督主体的内部审计和审计委员会关系模糊，效率低下。
In our country interior auditing is switching from rule-obedient supervision to managerial supervision.
我国的内部审计正面临从过去的合规性监督向管理性监督转换。
The TEDA Audit Bureau exercises its power of supervision through independently auditing in accordance with the law.
天津开发区审计局依照法律规定独立行使审计监督权。
Article 69 an enterprise shall accept the financial supervision of the competent authority of finance and the financial auditing of the auditing organ of the state under law.
第六十九条企业应当依法接受主管财政机关的财务监督和国家审计机关的财务审计。
The design and implementation of knowledge - based system about internal supervision and auditing is described.
主要描述了用于银行贷款内部监管与稽核的基于知识系统的设计与实施。
Administrative supervision and oversight through auditing were strengthened.
加强行政监察和审计监督。
The state and armed forces' auditing organs exercise strict auditing and supervision of the execution process of the budget.
按照《审计法》规定，审计机关已连续四年开展了预算执行审计 。
Article 3 audit institutions shall exercise supervision through auditing in accordance with the functions and powers and procedures prescribed by law.
第三条审计机关依照法律规定的职权和程序，进行审计监督。
Article 3 audit institutions shall exercise supervision through auditing in accordance with the functions and powers and procedures prescribed by law.
第三条审计机关依照法律规定的职权和程序，进行审计监督。
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