This paper studies relationship between the auditor industry specialization and audit pricing and test whether the auditor can obtain audit fees premium by developing industry specialization .

本文主要研究了审计师行业专长与审计定价之间的关系，通过实证分析 检验审计师发展行业专长能否为其带来 审计收费溢价。

The objects of the subsystem class test are each subsystem in os such as file 、 process 、 network 、 IPC . Each test upon the subsystem will provide validating records to check audit records of os .

集成级测试的对象是文件、进程、网络、IPC等子系统，并且各子系统的 测试组件在运行过程中提供验证记录，以完成对安全 审计机制的测试。

The benchmarking test audit on high-tech firms cooperation R & D network

高新技术企业协作R&D网络的标杆 测试 审计

The Application of Hypothesis Test in Quality System Audit

假设 检验在质量体系 认证中的应用

On the Closing Test in the Application of Audit Practice

谈谈截止 测试在 审计实务中的应用

Empirical test results show that the number of person in provincial and municipal local audit institutions and responsibility-seeking of government auditing effect is significantly positive correlation . Therefore in order to improve the results of that we should increase the number of high-quality auditors .

实证 检验结果表明，各省市地方 审计机关的审计人员数量与政府审计问责效果是显著正相关，因此，为了提高政府审计问责的效果，应当增加高质量的审计人员数量。

Based on the audit committee characteristics perspective this paper will use listed companies experience data to test the governance effects about audit committee from three aspects of the quality of financial reporting audit opinion types and internal control quality .

并基于审计委员会特征视角，利用上市公司经验数据，从财务报告质量、审计意见类型和内部控制质量三个方面 检验了 审计委员会的治理效果。

Compliance test is necessary to the audit procedure in which the control risk shall be estimated highly . The compliance test and substantive test should be done fully by taking advantage of the characteristics of compliance test .

在 审计程序上，符合性 测试必须进行，且要高估控制风险，充分利用符合性测试的特点，实施充分的符合性测试和实质性测试；

The apply fields of kinds of continuous sampling plans in controlling test are also explored in this paper which supplied the theory basic for the further development of audit attribute sampling in future .

为未来 审计的属性 抽样发展提供了理论基础。

At present how to improve the quality of government information disclosure lack of both further research and scientific and effective empirical test from the point of government audit .

目前从政府 审计角度探讨如何提高政府信息披露质量这一问题，既缺乏系统深入的规范研究，更缺乏比较科学有效的实证 检验。

Finally the test environment and results of the network security audit system are described .

论文最后给出了网络安全 审计系统的 测试环境和 测试结果，并对系统的 测试结果和 性能进行了详细的分析，给出了系统的适用环境。

Level Test and Control of Audit Risks During Audit Programme

审计计划阶段 审计风险水平 测试及控制

Relationship between Audit Quality and Auditor Size : From the Empirical Test of Audit Fees

审计质量与事务所规模背离&来自 审计公费 实证 的 证据

Establish the regression equation of palm oil products It can solve rapid test of density of palm oils and audit the correctness of density results . Provide a definite science theory for getting the density rapidly .

应用回归分析理论建立了棕榈油产品温度和密度的回归方程，可用于解决棕榈油密度的快速 测定及 审核密度测定结果的准确性，为快速得出密度结果提供了一定的科学理论依据。

Chap.4 is the empirical study part of the paper which choose the data of hushen listed companies in 2006-2008 and use Logistic regression analysis to test the correlativity between non-audit services and audit quality .

第四章本文实证研究部分，本文选择了2006&2008年沪深两地A股上市公司的数据，运用Logistic回归分析 方法 检验了非审计服务与 审计质量相关关系。

Next the whole audit working flow audit test contents and risk controlling methods are analyzed using the cases in audit practice . And the indicators of risk performance assessment are designed on basis of the materiality level .

通过实务中的案例全面阐释和分析了数据风险导向审计模式的主要工作流程、 审计 测试内容和风险控制方法，并在此基础上以重要性水平为标准设计了数据风险绩效考核指标。

After controlling for related variables the study applies OLS to examine empirically the relationship between free cash flow and audit fees test the free cash flow hypothesis and debt control hypothesis from audit fees perspective .

本研究在控制相关变量下，采用OLS经验检查自由现金流量和审计费用之间的关系，从 审计费用视角 检验自由现金流量假说和债务控制假说。

Secondly by using the method of empirical research the author has done a tentative test on the effects of audit control over public economic power and has got some valuable empirical evidences which is the main characteristics and great contribution of the dissertation .

利用实证研究方法对公共经济权力 审计控制效果进行了尝试性的 检验，并获得了一些有价值的经验证据。这是本文最大的特色和贡献。

On the other hand the joint value test shows that audit opinion type has high correlation with excess earning of stock price when it is jointed with other relevant factors .

联合价值 检验显示， 审计意见类型和其他相关因素的联动作用与审计意见类型单独作用相比，对样本累计超额收益的影响具有显著差异；

Correlation Test of Bargaining Power and Audit Pricing & Empirical evidence from the audit market of Chinese listed companies

谈判能力与 审计费用的相关性 检验&基于中国上市公司审计市场的经验证据

Accountants may use quantitative techniques to test audit data .

会计师们会用计量的方法来 检验 账目数据。

Discussion on Hopkinson Bar Test Method ; The Application of Bayesian Decision Theoretic Approach To Audit Sampling

Hopkinson压杆 测试技术探讨论贝叶斯决策理论法在 审计抽样测试中的应用

Then introduced revelation from the empirical test puts forward some suggestions for development of internal control and audit .

其次，介绍了从本文实证 检验中得出的启示，对内部控制和 审计的发展提出了意见和建议。

Then management fraud sample is been divided into two different groups in light of the first conclusion to test the relationship between management fraud identification and audit performance .

其次，参照这一结论将管理舞弊样本进行分组， 检验了管理舞弊识别与 审计绩效的相关性。

In the empirical part the author uses two main models to test . The first model is the normal audit fee estimation model abnormal audit fees is the result actually paid audit fees by the company minus the normal audit fee .

实证部分笔者主要两个模型进行 检验的：第一个模型为正常 审计收费的估算模型，异常审计收费为公司实际支付的审计费用减去正常审计收费之差。