本文就有关内部控制、制度基础审计和风险基础审计作一探讨。
So it is discussed about internal control, system basis audit and risk basis audit.
为适应这种局面，一种新的审计方法一风险基础审计逐步兴起并的到了广泛的应用。
To adapt the situation, Risk-oriented auditing, a new auditing method, has been growing up gradually and has been used more widely.
在审计实践中运用风险基础审计，可以有效地规避审计风险，提高审计工作效率和质量。
Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.
目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。
At present, auditing of our commercial Banks is in a mixed transitional period from transaction-based auditing to system-based auditing and risk-based auditing.
风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。
Risk basic audit is on the basis of analyzing and evaluating audit risks, so it is the mark of transition from traditional audit to modern audit.
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.
第二章系统地论述了现代审计风险模型应用的基本概念框架及理论基础。
This thesis is divided into five parts to discuss modern audit risk model and its application.
因为有了前两章的研究基础，在第四章对不同公司治理模式下审计风险的识别测试程序的研究才有了研究依据。
Since there has two previous chapters as research basis, in the fourth chapter the study of audit risk testing procedure under different governance models has research ground.
相对于账项基础审计、制度基础审计而言，风险导向审计具有的特征优势更适合于中小会计师事务所的审计。
For basic auditing of the entry item and basic auditing of the system, auditing with risk guidance, which is of its own advantage, is fit for auditing from medium and small offices of accountants.
在前两部分分析内部审计职业风险成因的基础上，对内部审计职业界如何防范和控制内部审计职业风险进行了比较深入的研究。
On the basis of two parts above, the author carries out researches on how to prevent and control the professional risk of internal audit.
第二部分为审计风险的基础理论，界定了注册会计师审计风险，探讨了注册会计师审计的主要类型，并对审计风险的特征进行了分析。
The second part was the basis of audit risk theory, the CPA to define risk, registered accountants on the main types of audit and audit risk characteristics were analyzed.
采用根据风险为基础来编制内审计划就能很方便地做到这一点。
This can be facilitated by the adoption of a risk based approach to the planning of internal audits.
在分析高校内部经济责任审计风险原因的基础上，提出了一些质量控制和防范风险的措施。
On the basis of an analysis about the causes of the economic liability audit risks, put forward in the paper are a series of measures about quality control and risk prevention.
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.
详细论述了审计风险及其诸要素的内涵，在此基础上引入了两个新的风险要素。
We discuss the implication of audit risk and its elements then introduce two new risk elements.
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。
At present, there is a wide gap in theory and practice of the modern risk-oriented audit approach between China and other countries.
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。
At present, there is a wide gap in theory and practice of the modern risk-oriented audit approach between China and other countries.
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