现代审计方法主要指基础制度审计方法。
本文还对内部控制制度审计的发展前景做了进一步的展望。
方法：结合药品管理和审计相关法律法规，从医疗机构药品管理内控制度审计、采购审计、价格审计、利用审计等方面进行分析。
METHODS: Based on the related laws and regulations on the management and audit of drugs, the internal control audit, purchase audit, price audit, and audit of drug use etc were analyzed.
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.
从世界各大公司最近暴露出的“财务欺诈”，说明了现行的注册会计师报表审计制度存在不可克服的系统性缺陷。
The "financial frauds", exposed recently in some big companies in the world, shows some systematic drawbacks exist in the current audit system of licensed accountants' statements.
它既是审计实践的理论升华，也是一种制度安排。
It is not only a theoretical improvement of audit practice, but a system arrangement.
及时对审计工作中反映的公司管理制度需改进的问题提出建议。
Providing Suggestions to improve the management system of the company which is reflected in the audit work in time.
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.
银监会在必要时可指定会计师事务所对消费金融公司的经营状况、财务状况、风险状况、内部控制制度及执行情况等进行审计。
The CBRC may designate an accounting firm, if necessary, to make an auditing of the consumer financial company about its business, finance, risk and internal control system and implementation.
内部审计是我国审计监督制度的重要组成部分。
Internal audit is an important component of audit supervision system of China.
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.
审计绩效的提高是以一定的审计制度环境为条件的。
The improvement of audit performance is to take certain auditing system environment as the condition.
阐述了在修船生产中建立机务费用审核审计制度的必要性以及应采取的措施，并通过实例说明其产生的经济效益。
This paper expounds the necessity of managing cost verification and audit system in ship repair, measures for achieving it and samples for showing its economic efficiency.
公司监事审计在西方一些发达国家的企业审计制度中占有重要地位，在对经营者的约束机制中起着重要作用。
Supervisory audit system is of great importance in the enterprise auditing system in west developed countries, and has a roll to restriction mechanics of manager.
审计测试以及审计报告、与被审对象的讨论等都会加深审计师对制度流程的理解。
Audit testing will provide further details, and report writing and discussions with staff will usually enhance the auditor's understanding of the system.
减少会议、文件，健全严格的财务预算、核准和审计制度，着力控制“三公”经费支出和楼堂馆所建设。
Reduce meetings and simplify official documents. Improve the financial budgeting process, along with approval and audit systems, and focus on the control of administrative expense.
主观上审计理论、制度与技术方法的滞后性，在很大程度上也是国家审计风险形成的重要因素。
Subjectively, the backward in auditing theory, system and technic is also an important factor of the formation of the risk of government audit in a great extent.
结合我国特殊的制度背景研究审计收费问题已逐渐成为审计理论研究的热门话题。
Researched on audit fee, especially based on China's system background, became the popular issue of auditing theory.
合伙制下合伙人互为代理的制度安排，将有效提升CPA审计质量。
The arrangement for partners' mutual agency under the partnership system would effectively improve the quality of CPA 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.
作为现代企业内部制度的重要组成部分的内部审计制度所面临的形势更为严峻。
As important component in modern enterprise internal system, internal auditing systems are faced with severe situations.
因此，要加强领导、规范制度，明确职责，提高审计人员素质。
Therefore, we should strengthen guiding, standardize system, make duty clear and promote auditors' quality.
审计师描述流程的深入程度取决于他对制度流程的理解。
The extent that auditors can document the system will obviously reflect the knowledge and understanding they have developed.
最后则需要完善会计制度、审计制度、寿险精算制度及信用制度等相关配套措施。
Finally, it is necessary to improve the correlative supporting measures such as accounting system, auditing system, actuarial system and credit system about life insurance.
最后从人员管理、保密制度、审计制度等方面论述了电子商务的安全管理。
Lastly, personnel management, security systems, auditing system security management and other aspects of e-commerce.
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.
因此需要通过法制、体制和审计队伍建设来完善审计公告制度。
Therefore, we should improve the audit announcements system through the law system construction, mechanism construction and audit team construction.
因此需要通过法制、体制和审计队伍建设来完善审计公告制度。
Therefore, we should improve the audit announcements system through the law system construction, mechanism construction and audit team construction.
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