2) modern risk-oriented auditing
现代风险导向审计
1.
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
2.
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
3.
The main body of the book tries the angle from our country commercial bank by using the achievement studying recently at home and abroad for reference, making research of the theory that Modern risk-oriented auditing and their application in auditing in our country internal audit of commercial bank, hoping to get the meaningful conclusion.
随着经济的不断发展和审计环境的变化,现代风险导向审计作为一种新的审计方法和理念应运而生。
3) modern risk-oriented auditing approach
现代风险导向审计
1.
The article elaborate on a topic of modern risk-oriented auditing approach,the work of auditor with new audit principles.
从现代风险导向审计理念、新准则下审计人员进行审计的重点等方面进行阐述,对在新准则制度下如何有效地实施风险导向审计、新准则下行业协会如何配合给出合理的建议。
2.
Modern risk-oriented Auditing approach, as an important auditing concept and mode, has been a focus in the field of audit and accounting.
现代风险导向审计作为一种重要的审计理念和方法，受到会计和审计界的普遍关注。
4) Modern Risk-oriented Audit
现代风险导向审计
1.
Challenges and Countermeasures of Modern Risk-oriented Audit;
现代风险导向审计的挑战及对策
2.
The Research on Quality Management of Modern Risk-oriented Audit;
现代风险导向审计质量管理研究
3.
Our country implements the modern risk-oriented audit existence the question and the suggestion
我国实施现代风险导向审计存在的问题及建议
5) risk-oriented audit
现代风险导向审计
1.
This paper studies the characteristics of modern risk-oriented audit and puts forward some basic models for risk audit.
国内外新修订的审计准则都力求体现现代凤险导向审计的精砷 本文探讨了现代风险导向审计的特点,提出了研究基础风险审计模式,在研究阶段实现企业分析和风险评估功能,最大限度深入了解客户,以充分识别和评估会计报表重大错报风险。
2.
As a series of cases of fraud happened in the stock market in 1990’s ,risk-oriented audit used by Big Fours widely was doubted by more and more people, and most of them ascribed the failure of the audit to the adoption of risk-oriented audit .
基于这种背景,本文在借鉴国内外最新研究成果的基础上,对现代风险导向审计及其应用进行了系统的研究。
6) Modern risk-oriented audit approach
现代风险导向审计
1.
At present, there is a wide gap in theory and practice of the modern risk-oriented audit approach between China and other countries.
当前,我国对现代风险导向审计这一先进、新兴的审计技术的理论研究和实务运用与国外相比还有一定差距。
2.
There is a gap between our country and the internationality at theory and practice of the modern risk-oriented audit approach now.
当前,我国对现代风险导向审计这一先进、新兴的审计方法的理论研究和实务运用与国外相比还有一定差距。
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