This article aims to promote risk management audit of the application in China.
本文旨在推进风险管理审计在我国的应用。
To cater to this demand, many excellent enterprises have been applied risk management audit.
为适应这一需求，众多优秀企业开展了风险管理审计。
Enterprise risk management audit is not only enterprises operating objectives, and which is to strengthen the internal control of the effective means.
企业风险管理审计不仅是企业实现经营目标的保证，而且是强化内部控制的有效手段。
This article starts with the path of internal audit to get a systematic analysis of specific applications of risk management audit and risk-oriented internal audit in enterprise risk management.
从内部审计的路径入手，系统分析了风险管理审计和风险导向内部审计在企业风险管理中的具体应用。
Review positioning of the internal audit function within the risk management framework within the organization.
检查内部审计部门在组织内风险管理框架中的定位。
A new sampling method is proposed, which USES the latest technologies of database. It applies classification rule mining, clustering rule and outlier mining to the management of Audit Risk.
一种新的抽样方法是把数据挖掘技术中的分类、聚类及离群点挖掘等应用到审计风险管理中去。
This new sampling method not only alleviates Auditor's work, but improves the management quality of Audit Risk.
新抽样方法的使用不仅减轻审计人员的负担，而且可以提高审计风险管理的质量。
Review positioning of the internal audit function within the risk management framework within the organization.
检查内部审计机构在组织风险管理框架中的定位。
Most managers, unless they had a prior job in internal audit, never learn about risk management.
绝大多数管理者，除非出身于内部审计，几乎从未学习过风险管理。
It applies classification rule mining, clustering rule and outlier mining to the management of Audit Risk.
一种新的抽样方法是把数据挖掘技术中的分类、聚类及离群点挖掘等应用到审计风险管理中去。
The internal audit is different from external audit and management consult, it can implement risk management to achieve organizational goals.
内部审计不同于外部审计和管理咨询，内部审计能实施风险管理，为实现组织目标服务。
As risk management has played an increasingly important role in business activities, how to make use of the effective means of internal audit to improve risk management is to be resolved.
随着风险管理在企业经营活动中的作用越来越重要，如何利用内部审计的手段进行有效的风险管理是亟待解决的问题。
Through discussing the present situation of audit risk and several important auditing things, we can expound the meaning of establishing and consummating early-warning management system of audit risk.
通过对审计风险研究现状的分析及国内外几项重大审计案件的探讨，引出建立审计风险预警管理系统的现实意义。
In third portion, the paper discusses how to build and consummate early-warning management system of audit risk.
第三部分是对审计风险预警管理系统的建立的探讨。
In forth portion, the paper discusses the research of the mechanism of early-warning management system of the audit risk.
第四部分是审计风险预警管理系统的运行机制研究。
The article conducts the research circling around audit risk management of accounting firms.
本文围绕会计师事务所的审计风险管理展开研究。
Come to say from essence, internal control is the management and control function of risk. If there are no risks, we don't need internal control and internal audit at all.
从本质上来说，内部控制也就是风险的管理与控制活动，如果毫无风险，根本无需耗费大量的人财物力去搞什么内部控制、内部审计。
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.
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。
Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms' audit risk management become more exigent.
本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。
Part of management's rationale for overlooking the need for risk management is the erroneous belief that the audit function is the organizational control.
部分忽略了风险控制需求的管理理论错误地将审计职能等同于组织控制。
Conducting managerial audit is a tendency for the colleges to decrease its managerial risk, supervise its management and conduct internal audit.
开展管理审计是高校降低管理风险，实行管理监督以及实行内部审计的必然趋势。
The unprecedented emphasis on risk management provides an absolutely excellent chance for internal audit to enhance enterprise value.
企业对风险管理的空前重视，为内部审计提供了一个增加企业价值的绝好机会；
The premise of implementing effective risk management is to calculate the audit risk, which decides success or failure of the audit work.
对审计风险实施有效管理的前提是风险的计量，它决定着审计工作的成败。
So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。
Project management in the cost of the audit, risk, quality, on the basis of quantitative analysis of accountant's firm the audit project management system is built.
在审计项目管理体系的指导思想下，进一步设计开发了审计项目管理系统，全面提升会计师事务所的核心竞争力。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
This paper discuss the risk-based internal audit in three aspects: risk model, risk management, risk report.
本文从风险模型、风险管理、风险报告三个方面对风险导向内部审计作了思考。
This paper discuss the risk-based internal audit in three aspects: risk model, risk management, risk report.
本文从风险模型、风险管理、风险报告三个方面对风险导向内部审计作了思考。
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