传统审计是静态模式,不可避免地存在着缺陷。
Traditional audit is static and its limitation is unavoidable.
新国际审计风险系列准则使传统审计模式发生了深刻的变化。
The new international audit risk standards make the traditional audit mode to produce profound change.
传统审计是一种静态模式,在审计过程中存在许多缺陷和不足。
Traditional audit is static and has many flaws and insufficiency during the audit process.
审计风险成为审计本质的有机组成部分,成为区分传统审计与现代审计的重要标准。
Audit risk is an organic part of audit, which has become an important standard to differ the traditional audit from modern audit.
传统审计应用审计风险理论不够全面,现代审计将审计风险理论与整个审计过程紧密联系。
The application of audit risk theory in the traditional audit has defects, while modern audit applies audit risk theory throughout the process of audit.
现代网络技术改变了传统的企业管理模式、经营模式和会计模式,并对传统审计提出了挑战。
Modern technology of network has changed the traditional patterns of business management, business sales and accounting activities, which has put forward a challenge to the traditional audit.
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.
本文分析了电子商务的网络环境对传统审计的影响和目前我国网络审计存在的问题,并给出了相应的解决对策。
The article analyses the influence of the network environment of E-commerce to traditional audit, and the present problems in our network audit, and give out the appropriate solutions.
这就要求借助管理审计的职能,满足企业在现代市场竞争中的新需求,传统审计向管理审计延伸也成为了必然。
It requires playing the function of management auditing to meet new demands of enterprises, which makes the extension of tradition.
原有的传统审计风险模型的缺陷越来越明显,新的审计风险模型应运而生,此处主要对新审计风险模型的两个构成要素重大错报风险和检查风险进行分析。
This article starts from the definition of audit risks, then analyses the limitation of traditional audit risk models, and at last brings forward a new audit model from the perspective of informatics.
XFDL是XML的一种应用,它帮助将传统基于纸张的表单转移到互联网上,同时保持纸制表单的不可否认性和可审计性。
XFDL is an application of XML that helps move the traditional paper-based forms system to the Internet while maintaining the non-repudiation and auditability features of paper-based forms.
但数据库中的传统日志记录解决方案提供的信息不能完全满足审计员的要求。
But auditors are interested in more than what can be provided by traditional logging solutions in the database.
然而传统的数据库审计系统往往只是一个简单的日志系统,而并不具备对日志进行分析的能力。
But the traditional database audit system is always only a simple log system without the ability of analyzing the log records.
网格不同于传统的分布式系统,网络规模更大,结构更加复杂,对日志系统和安全审计也提出了更高的要求。
Grid is different from the distributed system, it's sweeping and its configuration is more complex, so the demand to the log system and the security audit is also higher.
电子商务对传统的会计和审计带来了冲击。
The electronic commerce brings the impact to the traditional accounting and audit.
传统风险导向审计和现代风险导向审计两种审计模式在风险评估策略上存在一定的相同之处,但同时更多地体现出了差异。
The tactics of risk assessment of Traditional Risk-based Audit and Modern Risk-based Audit differ from each other while they still have some similarities.
从代理理论来看,传统内部审计部门属于成本中心。
From the prospect of agency theory, traditional internal auditing department is a cost center.
传统基于通用处理器和ASIC的解决方案无法兼顾网络信息审计系统对高性能和灵活性的要求。
Traditional system architectures based on general purpose processor and ASIC can not satisfy requirements to high performance and flexibility of network information audit system.
传统高校内部审计的角色定位主要是查错防弊式的“经济警察”,主要履行经济监督的职能。
The traditional role location of internal audit of universities is to serve as economic police, whose duty is to look up wrongs, prevent fiscal abuses and function fiscal inspection.
传统意义上的审计方法指的是账户基础审计方法,它的入手点是账户,路径是会计系统的核算程序。
Traditional audit methods means the ones based on account foundation. Its beginning point is accounts and its path is accounting procedure in accountancy system.
传统内部审计的职能表现为:评价、监督、鉴证和管理服务等。
Traditional internal audit function is only expressed as:evaluation, monitoring, verification and management services.
它以传统的财务收支审计为基础,在审计目标、范围、组织形式、职能等方面进行了拓展。
Based on the traditional audit of financial revenues and expenditures, accountability audit has developed in the objectives, scope, organization and function etc. of audit.
内部审计内置作为一种传统的内部审计形式,是公司内部控制的重要组成部分。
As one of the traditional auditing forms, internal auditing is an important component of a company's management.
这些远远超出了传统的审计理论架构,给审计理论和实践都提出了许多新的问题。
These are far-beyond the traditional auditing theory frame, which gives us more new questions on auditing theory and practice.
传统的审计理论结构要素包括审计目的,审计公设,审计概念,审计规则,审计技术。
The traditional audit theory structure contains audit purpose, audit postulate, audit concept, audit regulations and audit techniques.
尝试在营销审计中使用B - S - M模型法来审计单个管理期权,并通过实例与传统净现值方法相比较。
In this paper, we use B-S-M model method to audit a single managerial option in marketing audit.
对于营销审计来说,传统的度量方法最大的缺点是忽略了营销的不确定性。
The biggest weakness in traditional measurement method is to neglect the marketings unknown.
对于营销审计来说,传统的度量方法最大的缺点是忽略了营销的不确定性。
The biggest weakness in traditional measurement method is to neglect the marketings unknown.
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