ROA is the trend of Chinese auditorial mode. 风险导向审计已经成为我国未来审计模式的一种趋势。
And many problems such as auditorial principle, process, legal basis and mode are exposed. 如审计的原则、程序、法理依据、审计模式都存在一些不尽合理的地方。
Therefore, it is necessary to reconstruct the theory and mode of auditorial system of financial responsibility during the leader"s tenure of office. 因此有必要重新构建我国现阶段领导干部任期经济责任审计制度的理论框架和运行模式。
Auditorial practice and result are as follows: The first, hold 4 data, check pour rate of make friends cost integratedly. 今年上半年,我们对外商投资企业开展了纳税检查。查帐的做法和结果如下: 第一,抓住四个数据、查综合倒轧成本率。
Finally, the thesis submits the principle and legal foundation of auditorial system during the leader"s tenure of office. 最后，提出了经济责任审计的原则和法理依据。
This report tries to explore the essentiality of usering the mode of ROA by means of analyzing the feature of ROA and the actuality of Chinese auditorial mode. 本文试图通过对风险导向审计本身的特点及我国审计模式的现状分析来考察引入风险导向审计模式的必要性。
