风险基础审计是一种有别于账项基础审计和制度基础审计的审计模式。它以量化的风险水平为重点,在确定的风险水平基础上,决定实质性测试的程度和范围。
风险基础审计(risk-based auditing)是指审计人员以风险的分析、评价和控制为基 础,综合运用各种审计技术、搜集审计证据,形成审计意见的一种审计方法。
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(三)风险基础审计(Risk based audit) 作为审计演变的第三阶段,风险基础审计在二十世纪九十年代得以 并在各大国际会计公司全球范围内开始陆续推广。
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在风险基础审计中利用模糊综合评判评价控制风险 - docin.com豆丁网 Key words:basic audit of risks; evaluation of control risks; fuzzy overall judgment [gap=642]关键词:风险基础审计;控制风险评价;模糊综合评判 ..
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试论风险基础审计 Journal of gannan teacner's college
风险管理基础审计 Risk management based audit ; Risk Management-based Auditing
风险基础战略系统审计 risk-based tactic system auditing
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.
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