审计工作者应采取相应措施以降低审计风险。
It is proposed for auditing personnel to adopt corresponding measures to reduce risking in auditing.
因此如何降低审计风险成为一个不容忽视的问题。
Therefore how to reduce audit risks has been an indispensable problem.
只有降低审计风险,计算机审计的优势才能被完全发挥出来。
Only when we reduce the risk can we make full use of computer audit.
因此,注重财务报告表外信息的审计,可提高经济责任审计评价工作质量,降低审计风险。
Accordingly, noticing the audit about financial report form outside information can improve the quality of economic responsibility audit evaluation and reduce the audit risk.
风险导向型审计有效地应用于当前人民银行的内部审计,可以提高审计质量,降低审计风险。
Provided it is effectively applied in the present internal audit of People's Bank of China, audit quality must be improved and audit risk will be definitely reduced.
而审计质量是审计工作的生命线,是有效完成审计任务、降低审计风险、提高审计效益的保证。
Audit quality is life line of audit work, is guarantee for completing audit task effectively, decreasing audit risk, increasing audit efficiency.
提高审计工作质量、降低审计风险,需要建立严谨的审计质量标准和实行严格的同业互查制度。
Improving the quality of auditing and reducing its risk depend on setting a strict standard for the quality of auditing and carrying on an inter-checking system in the same trade.
最初对内部控制的关注和研究源于外部审计基于降低审计风险而进行的对被审计对象内部控制的评价。
The initially concern and research of the internal control from external audit that based on the targets of reducing the audit risk through evaluate its effectiveness.
只有提高了注册会计师职业判断的能力,才能从根本上降低审计风险,从而实现审计目标,提高审计质量。
Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit.
因此,我们应该加强对审计风险的研究,探索审计风险管理和控制的方法,不断提高审计质量,降低审计风险。
Therefore, we should strengthen research on audit risk, explore ways of audit risk management and control, continue to improve audit quality, and reduce audit risk.
改变旧的审计模式,开展计算机审计,提高审计效率,降低审计风险,保证审计质量,有着十分重要的现实意义。
So it has an important practical significance to change the old audit mode, use the computer technology to improve the audit efficiency and decrease its risk and guarantee its quality.
近年全球爆发的一系列财务丑闻事件,让审计理论界和实务界直面如何进行审计风险管理以降低审计风险提高审计质量的重大课题。
A series of financial scandals broken into the world in recent years, which made both the audit theory circle and practice circle thinking about how to manage audit risk and improve the audit quality.
文章从审计风险的概念和模型入手,在系统分析了电子商务环境下审计风险特征的基础上,就降低审计风险的对策进行了探讨与思考。
Beginning with the concept of audit risk and model, this paper, on the basis of systematic analysis of characteristics in electronic business, goes into the way to deal with reducing audit risks.
内部审计的目的在于减少企业风险,降低企业代理成本,使企业价值最大化。
The aims of internal audit are to reduce the risks of enterprises, lower the agent cost of enterprises, maximize the value of enterprises.
通过审计理论研究,提高审计质量,把风险降低至可接受的水平。
Theory through the audit, to improve audit quality, reduce the risk to an acceptable level.
在审计实施过程中,应围绕内部控制的研究和评价,辨析风险点,以使审计风险降低至可接受水平。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
对于审计者而言,有必要采取措施防范和降低并购交易各阶段的审计风险。
As for the auditors, it is necessary to take some measures to precaution and decrease the audit risks in each stage of merger transaction.
通过审计理论研究,提高审计质量,把风险降低至可接受的水平。
The audit theory and research to improve the quality of auditing, and reduce the risk to an acceptable level.
“未雨绸缪”,预见风险,规避风险,才能有效降低审计行业潜在的和现实的损失。
To take preventive measures by forecasting and preventing risks can effectively reduce the potential and actual losses of the auditing industry.
增强内审人员的风险防范意识,最大限度地降低内部审计风险,提高内部审计工作质量是内部审计工作的当务之急。
To strengthen the risk prevention consciousness of internal audit staff and reduce internal audit risk at maximum extent, it is urgent for internal audit work to raise working quality.
同时,审计机关把降低财政风险作为工作目标的一部分,也有利于改善其自身工作,实现对财政资金的高层次监督。
Meanwhile, incorporating the management of fiscal risks into audit goal will no doubt improve the supervision of the public fund.
通过审计理论研究,提高审计质量,把风险降低至可接受的水平,会计公司依然可以焕发旺盛的生命力。
To research audit theory, enhance audit quality and lower the risk to an acceptable lever, accounting company still call be rigorous.
现代审计与审计风险控制密不可分,只有将审计风险降低到目标水平之下,才能支持审计单位对会计报表的意见。
Modern audit and audit risk control are closely related to each other. Auditors opinions to accounting statements cant be supported unless lowering audit risk to the level below target risk.
注册会计师审计担负着过滤会计信息风险、确保会计信息质量、降低会计信息识别成本的重任。
Auditing bears tasks of filtering the risk of accounting information, ensuring the quality of accounting information, reducing the cost of accounting information identification.
审计委员会成员表示,他们相信由于内控从紧和外审从严,会计舞弊的风险以及财务报表的重大误报有所降低。
Audit committee members indicate they believe the risk of fraud and materially inaccurate statements is low due to tightened internal controls and increased external auditor scrutiny.
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.
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.
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