制度基础审计应该是内部审计主要采用的方法。
Systems auditing should be the main approach that is adopted by internal auditors.
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.
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.
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.
在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
企业的内部控制制度是企业管理的重要内容，也是企业审计工作的基础。
Enhancing the internal control is an important content that business enterprise manage, and it is basic of auditing work too.
审计行为异化不仅有审计行业自身的原因，还有更深刻的制度基础。
This alienation results not only from the trade of auditing itself, but also from the institutional background.
现代审计方法主要指基础制度审计方法。
本文在对舞弊的动机、成因、手段分析的基础上，提出当前遏制财务舞弊应实行特种审计制度和联合审计制度。
Based on the analysis of the motivation, cause, tricks of financial fraud, this article points out the special audit system and joint audit system to control the financial fraud.
审计失灵是国家审计绩效低下的深层原因，审计失灵存在着制度根源与社会基础。
The improvement of audit performance is to take certain auditing system environment as the condition.
审计失灵是国家审计绩效低下的深层原因，审计失灵存在着制度根源与社会基础。
The improvement of audit performance is to take certain auditing system environment as the condition.
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