浅谈《审计机关分析性复核准则》的运用

2003年审计署发布的《审计机关分析性复核准则》规定，分析性复核是指审人员对被审计单位有关财政收支、财务收支、经济指标进行研究分析，并对异常项目予以重点关注的审计方法。正确理解和运用这个方法，对于提高审计质量，防范审计风险具有重要作用。为此，本文拟就如何运用这个方法问题谈些看法。

《审计机关分析性复核准则》探析

为了帮助审计人员学习和应用审计准则,本期将审计署令(第5号)发布并自2004年2月1日起施行的5个准则(《审计机关审计重要性与审计风险评价准则》《审计机关分析性复核准则》《审计机关内部控制测评准则》《审计机关审计抽样准则》《审计机关审计事项评价准则》)集中作了介绍和探析。希望对你学习应用审计准则有所帮助。

男性冠心病患者性激素与血脂的变化及相关分析

以男性冠心病患者（４４例）为对象，用３８例健康男性作对照，分别观察了性激素、血脂的变化，结果显示男性冠心病患者血清睾酮、高密度脂蛋白胆固醇明显降低（Ｐ＜００１），血清雌二醇与睾酮比率、脂蛋白（ａ）明显增高（Ｐ＜０．０１），血清睾酮与高密度脂蛋白胆固醇呈显著正相关（Ｐ＜００１），与脂蛋白（ａ）呈显著负相关（Ｐ＜００５）。提示睾酮下降引起的性激素失衡是男性冠心病的相关危险因素。

论分析性复核应用

分析性复核是审计人员对被审计单位有关财政财务收支、经济指标进行研究分析，并对异常变动和异常项目予以重点关注的审计方法。审计署2003年颁布的《审计机关分析性复核准则》将分析性复核确定为审计计划阶段和报告阶段必用的测试方法．并具体规范了分析性复核的使用。但在审计实践中．此种方法尚未普遍应用。在新形势下，应怎样进一步推进此种方法的应用呢？笔者认为，应当在做好有关工作的进程中。注意以下方面：

ESTIMATION METHOD FOR AIRCRAFT SIMILARITY BASED ON FUZZY THEORY AND GREY INCIDENCE ANALYSIS

An estimation method for aircraft similarity based on fuzzy theory and grey incidence analysis is presented. This estimation method is made up of the triangular fuzzy transforming model of linguistic variables and the method of grey incidence analysis. Nine feature attributes of aircraft are selected to estimate the similarity between the new aircraft and the existing aircraft. A new aircraft X and other six existing aircrafts are taken as examples. Analyses show that similarity estimation results obtained from the method are in accordance with practice.

Dynamic Analysis on Organic Matter and Nitrogen Pollution of Dongchang Lake

The aim was to explore dynamic changes of organic matter and nitrogen pol ution in Dongchang Lake. [Method] Monitoring data, including BOD5, CODCr, NH3-N and TN, of Dongchang Lake were chosen for analysis during 2002-2011. [Result] Water quality of the six lake districts showed deteriorating in monitor-ing period, and TN was the dominant pol ution factor; BOD5/CODCr ratio was low, suggesting biodegradability of organic pol utant in the lake was lower. NH3/TN ratio was higher, indicating NH3-N was a major factor causing nitrogen exceeding in 2010. In addition, correlations between BOD5 and CODCr and between NH3-N and TN in the lake districts maintained at a significant level. [Conclusion] The research provides references for improving water in Dongchang Lake.

国家审计署颁发5项新准则

国家审计署日前发布5项新审计准则,要求审计人员在确定重要性水平时,应当从金额和性质两个方面综合评估错弊的严重程度。新准则于2004年2月1日起施行。

CAE-Based Robust Optimization for Deep-Drawing Process of Sheet Metal Forming Using Grey Relational Analysis Method

The theory of grey systems is a new technique for performing prediction, relational analysis and decision making in many areas. The grey relational analysis was used to optimize the deep-drawing process parameters with considerations of the multiple response （the wrinkle, crack and thinning variation）. The deep-drawing parame- ters, such as the blank holding force （Fhh）, the radii of punch and die （R1.R2）, the coefficients of friction （μ1,μ2,μ3） are considered. An orthogonal array is used for the experimental design. The multiple response values are ob- tained making use of finite element analysis （FEA）. Optimal process parameters are determined by the grey rela- tional grade obtained from the grey relational analysis for multi-performance characteristics （the wrinkle, crack and the thinning）. The analysis of variance （ANOVA） for the grey relational grade is implemented. The results show that the quality of stamped parts can be improved effectively through the new approach. The grey relational analysis can be applied in sheet metal forming.

Research on the corporate crisis early warning factors based on the GRA

By decomposing complex issues into factors at all levels, Grey Relativity Analysis （GRA） can effectively calculate the degree the main factors affect the goal value, and overcome the problems that the traditional mathematical statistics have such as big samples, heavy computation, and inconsistency between quantitative results and qualitative analysis. So it becomes one kind of simple, convenient and distinctive systematic analysis method. GRA is applied to corporate crisis early warning analysis. The paper through the GRA the half of this quantitative approach, explores the correlation degree among the corporate crisis early warning factors, in order to find the importance sequence of instance enterprise early warning crisis factors by calculation so as to provide a theoretical foundation for the prevention and decrease of the instance enterprise crisis.

The Dynamic Model of Customs＇ Initial Trust Formation Mechanism Analysis in B2C

It has been widely believed that trust is the basis for on-line trading by both academia and practice. The process of f initial trust formation is a dynamic and repeated process. In the electric business environment, this work chose to research the first phase of the process, which is initial trust. The Writer established dynamic model of initial trust formation biased on theory of planned behavior with other theories, such as TAM and social exchange theory, after micro-analyzing this formation mechanism from. in order to confirming effectiveness of the dynamic model, the writer adopted empirical study, from which writer got an order of. From the result of empirical study, we got the strength order of main factors that can influence the establishment of initial trust.

Mapping relationship analysis of welding assembly properties for thin-walled parts with finite element and machine learning algorithm

The finite element(FE)-based simulation of welding characteristics was carried out to explore the relationship among welding assembly properties for the parallel T-shaped thin-walled parts of an antenna structure.The effects of welding direction,clamping,fixture release time,fixed constraints,and welding sequences on these properties were analyzed,and the mapping relationship among welding characteristics was thoroughly examined.Different machine learning algorithms,including the generalized regression neural network(GRNN),wavelet neural network(WNN),and fuzzy neural network(FNN),are used to predict the multiple welding properties of thin-walled parts to mirror their variation trend and verify the correctness of the mapping relationship.Compared with those from GRNN and WNN,the maximum mean relative errors for the predicted values of deformation,temperature,and residual stress with FNN were less than 4.8%,1.4%,and 4.4%,respectively.These results indicate that FNN generated the best predicted welding characteristics.Analysis under various welding conditions also shows a mapping relationship among welding deformation,temperature,and residual stress over a period of time.This finding further provides a paramount basis for the control of welding assembly errors of an antenna structure in the future.

What Motivate Sudanese Students to Leam English as a Foreign Language？

While there are several research studies that planned to discover what drives students＇ motivation to learn English as a foreign/second language, to our knowledge there have been no pragmatic studies in the field of EFL that examined Sudanese college-level students learning motivation. This study, therefore, intends to investigate Sudanese college-level students＇ motivation and its correlation to student＇s achievement. With strong emphasis on motivation, this study is, also examining the relationship between students＇ motivation and achievement when learning English as foreign language. The participants in this study were college-level students in Sudan. The data was collected from 60 college level students. This quantitative study employed both Pearson Correlation methods of analysis as well as ANOVA Regression analysis. The results of this study revealed that there is strong correlation between students＇ motivation and students＇ achievement.

WentzeI-Freidlin Estimates for Jump Processes in Semi-Group Theory： Upper Bound

Large deviations estimates for Poisson processes estimate the logarithm of rare events associated to a Poisson process which has more and more jump which are smaller and smaller. In stochastic analysis, they are valid on the whole path space. Asoociated to this jump process is a Markov semi-group. We translate in semi group theory the proof of Wentzel-Freidlin for these estimates by translating in semi-group theory some basical tools of stochastic analysis as the exponential martingales of stochastic analysis. These Wentzel-Freidlin estimates （upper-bound） are only true for the semi-group.

Web Information Retrieval： Problem and Prospects

The information access is the rich data available for information retrieval, evolved to provide principle approaches or strategies for searching. For building the successful web retrieval search engine model, there are a number of prospects that arise at the different levels where techniques, such as Usenet, support vector machine are employed to have a significant impact. The present investigations explore the number of problems identified its level and related to finding information on web. The authors have attempted to examine the issues and prospects by applying different methods such as web graph analysis, the retrieval and analysis of newsgroup postings and statistical methods for inferring meaning in text. The proposed model thus assists the users in finding the existing formation of data they need. The study proposes three heuristics model to characterize the balancing between query and feedback information, so that adaptive relevance feedback. The authors have made an attempt to discuss the parameter factors that are responsible for the efficient searching. The important parameters can be taken care of for the future extension or development of search engines.

The TCM Pattern of the Six-Zang and Six-Fu Organs Can Be Simplified into the Pattern of Five-Zang and One-Fu Organs

Objective: To simplify the TCM pattern of the zang-fu organs. Methods: A database of zang-fu syndromes was established. The relationship between the zang-fu syndromes was analyzed by means of frequency analysis, association rule, and ф-coefficient correlation. Results: The six zang-fu organs of the heart, liver, spleen, lung, kidney, and stomach prove to be the main components of the zang-fu pattern. The large intestine, small intestine, gallbladder, bladder, triple energizer, and pericardium have strong association and positive correlation with the above-mentioned six zang-fu organs, and their clinical symptoms can all be included into the symptoms of these six zang-fu organs. Conclusion: The traditional TCM pattern of six-zang and six-fu can be simplified into five-zang and one-fu.

Convergence and error estimate of cascade algorithms with infinitely supported masks in L_p(R^s)

The cascade algorithm plays an important role in computer graphics and wavelet analysis.In this paper,we first investigate the convergence of cascade algorithms associated with a polynomially decaying mask and a general dilation matrix in L p (R s) (1 p ∞) spaces,and then we give an error estimate of the cascade algorithms associated with truncated masks.It is proved that under some appropriate conditions if the cascade algorithm associated with a polynomially decaying mask converges in the L p-norm,then the cascade algorithms associated with the truncated masks also converge in the L p-norm.Moreover,the error between the two resulting limit functions is estimated in terms of the masks.

Influence of laser geometric morphology type on Si C surface wettability

To obtain effective surface morphology to control surface wettability, this work investigated the influence of protuberant and concave morphology, which are respectively represented by circle-dimpled and micro-square-convex morphology, on surface wettability. The geometric morphologies were processed on silicon carbide （SIC） surfaces by a laser-marking machine, and surface wettability was monitored by the measurement of contact angles using the sessile drop method. Correlation analysis between contact angles and morphology parameters was conducted to determine the extent of influence. The results showed that the circle-dimpled diameter had a signific^mt influence on surface wettability, whereas grooved width did not. Additionally the depth of dimples and grooves exerted less influence on controlling wetting behaviors. In addition, surface wettability transformed from a superhydrophilic state to a hydrophobic state on micro-square-convex surfaces; contact angles on cir- cle-dimpled surfaces showed a relatively slow transformation, though the surface wettability also underwent the state change.