2) risk foundation audit
风险基础审计
1.
The basic characteristics of knowledge economy lead to great reform and innovation of audit methods,means and measures:generalizing network technigue and network realtime audit;high risk and risk foundation audit;electronic business affairs;net economy and audit mode joint network;computer expert system entering into all areas of audit practice.
知识经济的基本特征导致审计方式、方法与手段的重大变革与创新 :网络技术普及与网络实时审计 ;高风险与风险基础审计 ;电子商务、网上经济与审计模型联网 ;计算机专家系统进入审计实务各个领域。
3) risk-based auditing
风险基础审计
1.
To adapt to the demands of establishing market economy system and make auditing developing healthy, it s necessary to study on audit risk and the application of risk-based auditing in our country.
风险基础审计作为现代审计方法 ,在发达国家的审计实践中得到日益普遍的应用 ,方法本身也随之不断地完善。
2.
transaction-based auditing, system-b ased auditing, risk-based auditing.
目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。
3.
With consideration of the practice of auditing in China, we should conduct overall risk appraisal instead of concentrating on controlling risk appraisal when adopting risk-based auditing model.
风险基础审计是传统审计过渡到现代审计的标志,实施风险基础审计是有效减少审计风险、恰当分配审计资源、提高审计效率的途径。
4) On the Risk Base Audit
论风险基础审计
5) Brief Discussion of the Risk-based Auditing
小议风险基础审计
6) Stratagem Risk Modulus (SRM)
战略风险系数(SRM)
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