1) internal Audit Risk
内部审计风险
1.
Studies on internal audit quality control based on internal audit risk management;
基于内部审计风险管理的内部审计质量控制探析
2) risk-based internal audit
风险导向内部审计
1.
Based on the definition of internal audit defined by IIA,this paper first defines the risk-based internal audit and puts forward the realistic background of the risk-based internal audit.
本文从IIA对内部审计的定义出发,提出了风险导向内部审计的概念;分析其产生的现实背景以及与传统的控制导向内部审计相比较所具备的基本特点;与企业风险管理框架的联系以及与风险导向外部审计的区别;指出风险导向内部审计理念对内部审计实践的现实启示。
2.
Modern internal audit focuses on the organization risk management, the audit client should be selected on the base of risk analyzing and risk report should be produced, which indicate that the risk-based internal audit is different from the risk-based external audit.
与风险导向社会审计相比,风险导向内部审计有其特殊性。
3.
In the risk-based internal auditing mode of the financial audit of the higher vocational colleges,risks of every sort should be attended from the outset,analysed,evaluated,and resolved.
在风险导向内部审计模式下,高职院校的内部审计工作从第一步开始就关注各种风险,并将风险的识别和评估贯穿于内部审计工作的每个环节中。
3) risk-based strategic systems audit approach
现代风险导向内部审计
1.
This paper introduces the internal audit s definition and the characteristic,according to the hospital internal audit present situation and the existence question,it is necessary to apply the risk-based strategic systems audit approach.
如何在现代医院管理中运用现代风险导向内部审计,成为医院内部审计所面临的重要课题。
4) Risk-oriented internal audit
风险导向内部审计
1.
A Study on Constructing and Application of the Risk-oriented Internal Audit Framework
风险导向内部审计框架构建及应用研究
2.
Risk-oriented internal audit is the latest development of internal audit.
风险导向内部审计是内部审计发展的最新阶段，国际上关于它的理论及实务问题尚处于研究的初级阶段。
3.
To promote risk-oriented internal audit in the state-owned commercial banks can make it possible to strengthen the internal management,improve the efficiency and prevent the risk.
而在国有商业银行审计中推行风险导向内部审计,可以达到加强内部管理、提高效益和防范风险的作用。
5) audit risk
审计风险
1.
Analysis of audit risk and influencing factors;
审计风险及影响因素的分析
2.
Research on Causes of audit risk based on audit culture;
基于审计文化的审计风险成因探讨
3.
The reasons of binging forth the audit risk and guarding against it;
审计风险产生的原因及防范措施
6) Auditing risk
审计风险
1.
On Internal Auditing Risk and Prevention of Universities;
浅议高校内部审计风险及防范
2.
The auditing risk control and prevention of registered accountant;
注册会计师审计风险控制与防范
3.
The formation and precaution of auditing risk of active service public security forces;
公安现役部队审计风险成因及防范
补充资料：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。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条