关于审计职业怀疑边界的思考

职业怀疑是注册会计师从事审计工作应有的重要素质,也是影响审计质量的重要因素,尤其是审计职业界日益强调在审计计划和执行工作中应该保持职业怀疑态度的今天,职业怀疑就更为重要。本文从职业判断的固有局限和审计活动的特点两方面入手,对审计职业怀疑的边界问题进行了探讨和分析,发现审计师在日常审计工作中应该要确定合理的职业怀疑边界,在审计质量和审计效率这两方面做好权衡,从而实现成本效率原则。     

促进技术翻译产业发展对策探讨

以技术翻译产业为重点研究了国内外翻译产业的发展现状,指出了国内翻译产业发展的突出问题,提出了促进我国技术翻译产业发展的几个对策。     

江苏沿江开发区技术进步年限量化研究

本文以江苏沿江开发区2002至2005年的经济增长为研究对象,利用索洛经济增长理论和数据包络分析方法定量分析各沿江开发区的技术进步滞后或超前年限,得出江苏沿江开发区2002￣2005年间保持了快速、协同地增长的结论。最后,笔者为江苏沿江经济的可持续发展提出参考建议。     

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杂交玉米种子纯度的检验，一般有田间检验、室内检验和种植检验3种。     

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本文详细介绍了DES数据加密算法的原理,并给出了一个例子演示了如何使用c#中的加密包进行DES算法加密,最后对DES进行了评价。     

Public Financial Expenditure——A Reflection of the Livelihood Improvement

In recent years,China＇s public finance put social construction high on the agenda and attaches more importance on livelihood insurance and improvement. The 2003-2007 public financial expendi- ture reflects a fact that the government is putting more emphasis on livelihood and issues concerning the people. Implementation of the national financial expenditure reported on NPC and CPPCC surprise people by its considerable increase in education, medical and health, its continuous support in agriculture, rural areas and farmers,     

High-tech Industry Flourish in Heze

Heze is a time-honored city in southwestern Shandong province.
Heze is the largest center in China for the cultivation of the ＂national flower＂ peony, after which the Mudan District was named. Over 30 percent of its national income comes from the sale of peony.     

Yunnan,South of the Clouds

Yunnan Province is the most southwest region of China bordering the countries of Vietnam,Laos,and Burma.Yunnan encompasses 394,000 square kilometers （152,084 square miles） and has a population of more than 42 million people.     

China 2008 Ready? Go!

2008 will undoubtedly witness a series of new developments in China's economy, some will be unpredictable,and some will meet the turning corner, while others will fulfill expectations. An analysis of the reasons, developing trends and relevant policies behind these hot issues will help to outline China's economic development in 2008.