传统风险导向审计,traditional risk-oriented auditing
1)traditional risk-oriented auditing传统风险导向审计
2)risk-based audit风险导向审计
1.Risk factor is the first problem to be considered inrisk-based audit.风险因素是风险导向审计所要考虑的首要问题,只有明确了风险所在才能为下一步的审计工作提供指导、指明方向,这是风险导向审计的基本思路。
2.This paper analyzes the definition ofrisk-based audit,the necessity of the introduction ofrisk-based audit to the public institutions and the main problems.风险导向审计是在账项导向审计和制度导向审计的基础上发展起来的一种新的审计模式,是加强内部控制、强化风险管理、提高内审工作效率、降低审计风险的有效手段。
英文短句/例句
1.The Study on the Assessment of Risk Based on Modern Risk-oriented Auditing Approach;现代风险导向审计下的风险评估研究
2.The New State of Auditing Mode:Modern Risk-Oriented Auditing;审计模式的新境界:现代风险导向审计
3.Revelation of ERM-IF and Modern Risk-oriented Auditing to CPA s Audit Risk Management;ERM-IF、现代风险导向审计对CPA审计风险管理的影响
4.Revelation of modern risk-oriented auditing to state audit risk control;现代风险导向审计对国家审计风险控制的启示
5.On the Countermeasures against Auditing Risks based on the Production of Risk-oriented Auditing Method;从风险导向审计方法的产生看审计风险的防范
6.Evolution of Audit Risk Model and New Development of Risk-oriented Audit;审计风险模式的演变及风险导向审计的新发展
7.The Study on the Design of Computer Aided Auditing Module Based on Business Risk;风险导向审计下计算机审计模块的设计研究
8.The Study on the Influences of Risk Preference in the Risk-Oriented Auditing Model风险导向审计模式下风险偏好的影响研究
9.Research on Modern Risk-oriented Auditing with Risk Assessment Methodology;基于风险评估的现代风险导向审计研究
10.Research on the Identification and Assessment of Business Risk under Risk Oriented Audit风险导向审计下的经营风险识别与评估研究
11.Researches into Modern Risk-orientated Auditing Practices;现代风险导向审计在实务中运用研究
12.Research on the Theoretical System and Application of Risk-Oriented Auditing;风险导向审计的理论体系及应用研究
13.Limitation of Risk-oriented Audit and Choice of the Modern Audit Modes;风险导向审计缺陷与现代模式的抉择
14.Risk-oriented Auditing & Its Application in China;风险导向审计及其在我国的应用分析
15.An Discussion of Introducing the Risk-Oriented Audit Model into China;对我国引入风险导向审计模式的探讨
16.An Analysis of Risk-Oriented Auditing and Its Application in China浅析风险导向审计及其在我国的运用
17.The Exploration of the Application of the Auditing System Guided by Modern Risks in Banking;现代风险导向审计在银行业审计中的应用
18.Some Considerations about Drawing on the Experiences of Risk-oriented Audit for Central Bank’s Internal Audit;央行内审借鉴风险导向型审计的思考
相关短句/例句
risk-based audit风险导向审计
1.Risk factor is the first problem to be considered inrisk-based audit.风险因素是风险导向审计所要考虑的首要问题,只有明确了风险所在才能为下一步的审计工作提供指导、指明方向,这是风险导向审计的基本思路。
2.This paper analyzes the definition ofrisk-based audit,the necessity of the introduction ofrisk-based audit to the public institutions and the main problems.风险导向审计是在账项导向审计和制度导向审计的基础上发展起来的一种新的审计模式,是加强内部控制、强化风险管理、提高内审工作效率、降低审计风险的有效手段。
3)Risk-based auditing风险导向审计
1.In this paper, I make a difference between traditional risk-based auditing and modern risk-based auditing; I also point the advantages of modern risk-based auditing and put further forward some improving measures on how to implement better th.通过比较传统风险导向审计与现代风险导向审计的区别,分析采用现代风险导向审计的优越性,并对如何更好地实施现代风险导向审计提出改进措施。
2.The risk-based auditing should be risk-oriented and should internalize(modeling) the risk so as to achieve the audit objectives.审计风险是审计需求者所获得的已审信息仍然存在重大错报的可能性,风险导向审计应以此风险为导向,且必须将此风险予以内化(模型化)才能实现审计目标。
3.Based on a case study on the evolution of US Auditing Standards, this paper traces the evolution of risk-based auditing concept and divides the journey into four stages: sprouting(1910s-the end of 1930s), developing(the end of 1930s-late half of 1970s),maturity(late half of 1970s –late half of 1990s), innovation(since late half of 1990s).本文通过对美国审计准则发展史的案例研究,系统梳理了风险导向审计思想形成和发展的整个进程,并将其划分为四个阶段:萌芽阶段(20世纪初-30年代末)、孕育阶段(20世纪30年代末-70年代末)、成熟阶段(20世纪70年代末-90年代中期)、深化和创新阶段(20世纪90年代中后期以来)。
4)risk-oriented audit风险导向审计
1.A study on the generation and utilization ofrisk-oriented audit;风险导向审计的产生及其运用
2.Study on the theoretical innovation of modernrisk-oriented audit;现代风险导向审计理论创新探析
3.The Studying of Using Risk-oriented Audit Mode in Public Financial Performance Auditing风险导向审计模式下公共财政绩效审计思路探讨
5)risk-oriented auditing风险导向审计
1.Development of Risk-oriented Auditing Mode and Its Application in China;风险导向审计模式的发展及在我国的应用
2.The Introduction and Practices of Risk-Oriented Auditing;风险导向审计引入与应用
3.Research on the Theoretical System and Application of Risk-Oriented Auditing;风险导向审计的理论体系及应用研究
6)risk guidance audit风险导向审计
1.My Opinions on Characteristics of Risk Guidance Audit;风险导向审计特征之我见
2.With the constant evolution of audit function,therisk guidance audit,as a new audit idea and method,has already manifested its scientific nature and validity in theory and practice.随着审计职能的不断演变,风险导向审计作为一种新的审计理念和方法已经在理论和实务中体现了它的科学性和有效性。
延伸阅读
审计风险 审计风险——审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。审计风险由固有风险、控制风险和检查风险组成。固有风险是假定在没有内部控制的情况下，会计报表某项认定会产生重大错报的可能性。控制风险是被审计单位的内部控制制度或程序不能及时防止或发现某项认定发生重大错报的可能性。检查风险则是审计未能检查出某项认定已存在的重大错误的可能性。审计风险＝固有风险×控制风险×检查风险。
