1) Analysis of ROA's auditing risk
风险导向审计的审计风险分析
2) risk-based audit
风险导向审计
1.
Risk factor is the first problem to be considered in risk-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 of risk-based audit,the necessity of the introduction of risk-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 of risk-oriented audit;
风险导向审计的产生及其运用
2.
Study on the theoretical innovation of modern risk-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,the risk 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。
补充资料：海关审计
是政府部门审计之一，其含义是指海关在国家法律授权的范围内，通过查帐手段，监督检查进出口企事业单位进出口活动的合法性。
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