对同一帐户审计风险评估过程的断定性建模 …塑造…
Modeling of the Audit Risk Assessment Process at the Assertion Level Within an Account Balance …
在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
风险评估过程的作用是识别、评估和管理影响被审计单位实现经营目标能力的各种风险。
Thee process of risk assessment aims to identify, assess and manage the risks that can affect the entity's capacities of achieving goal.
在并购交易的准备阶段存在与并购环境有关和与实力评估有关的审计风险。
In the preparation stage of merger transaction, it exists the audit risks connected with merger environment and strength assessment.
在一个简易的风险评估沟通会上，有来自这七个核心程序的代表的参加，而且审计计划也正是围绕着这些核心程序设计的。
During a facilitated risk assessment workshop, there are representatives from each of these seven core processes, and it is around these core processes that audit plans are designed.
实施风险评估，制定年度审计计划。
传统风险导向审计和现代风险导向审计两种审计模式在风险评估策略上存在一定的相同之处，但同时更多地体现出了差异。
The tactics of risk assessment of Traditional Risk-based Audit and Modern Risk-based Audit differ from each other while they still have some similarities.
注册会计师在审计的过程中，关键是要对固有风险和控制风险进行正确的评估，只有正确地评估固有风险和控制风险，才能找出理想的期望审计风险，进而求得最小的审计成本。
It is the key for CPAs to evaluate inherent risk and control risk properly in the course of audit, only through which CPAs can conclude proper desired audit risk and minimize the cost.
主要工作包括：年度风险评定和新供应商评估，实施和现场审计程序的执行，根据需要指定并监督改正。
Activities to include: annual risk scoring and assessment of new suppliers, implement and ute on-site audit program, assign and monitor corrective actions as needed.
本文认为，企业内部审计的独特地位与专业优势，决定了其在风险评估和控制方面可以发挥重要作用。
In this paper the authors consider that internal audit's special situation and characteristic decide that it can play important role in the field of risk management and corporate governance.
有了这个概念，我们发现许多内部审计计划没有以公司正式的风险评估作为基础了。
With that in mind, we have seen many internal audit plans that are not based on a formalized risk assessment of the company.
本文认为风险导向审计的核心是风险评估，影响评估结果的关键因素是审计主体的风险偏好；
This thesis regards the risk evaluation as the key task in the risk-oriented auditing, and the risk preferences of auditing subjects are key factors in the risk evaluation.
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。
The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
约翰评估了重大错报风险为80%，并计划将审计风险控制在10%。
A John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10%.
协助审计总监进行风险评估，并根据收集到的信息编制年度审计计划。
Assist Audit Director to perform Risk Assessment, interpreting information received to create Annual Audit Plan.
对审计风险实施有效管理的前提是对风险水平的评估，它决定审计工作的成败。
The premise of implementing effective risk management is the evaluation of audition risk, which decides the success or failure of auditing work. This paper describes the evaluation of IR.
风险导向审计是一种在审计实践中产生的，为了适应现代社会的高风险环境，以风险评估为中心的审计模式。
The risk-based auditing is a risk assessment model that generates in the practice of auditing, in order to adapt to modern society's high risk.
同时根据现代风险导向审计对审计风险的评估方法对被审单位在不同生命周期及其审计风险的关联性进行了初步的研究。
At the same time in accordance with the audit risk assessment methods of modern risk-oriented audit make a preliminary study of the relevance between life-cycle of client and audit risk.
控制措施一是提高评估判断计算机审计固有风险和控制风险的正确性；二是降低计算机审计检查风险。
One of the control measure is to increase the correctness of appraising and judging the regular risk and control risk of computer audit, and the other is to decrease the check risk of computer audit.
对审计风险实施有效管理的前提是对风险水平的评估，它决定审计工作的成败。
The premise of implementing effective risk management is the evaluation of audition risk, which decides the success or failure of auditing work.
用数学方法评估审计风险水平，能够使审计风险水平的确定更加客观、准确。
The method of mathematics can make the evaluation of audit risk more accurate.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
最后，利用加权平均法得出经专家评估的审计项目固有风险比率。
Finally, the method of weighted mean is used to calculate the inherent risk ratio of the audit.
这可能是对许多审计师感到惊讶，当我的状态，2006年的风险评估标准，目的是帮助我们赚更多的钱！
It may be a surprise to many auditors when I state that the risk assessment standards of 2006 were intended to help us make more money!
这可能是对许多审计师感到惊讶，当我的状态，2006年的风险评估标准，目的是帮助我们赚更多的钱！
It may be a surprise to many auditors when I state that the risk assessment standards of 2006 were intended to help us make more money!
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