审计概念体系是构建审计理论结构的基石，在审计理论结构中占有非常重要的地位。
Audit concept system is the basis for constructing audit theory system and plays an important role in the audit theory system.
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.
审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。
Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives; otherwise, auditing postulates are basis of auditing concepts and auditing criterions.
我所教授的审计课程中有一个概念在这里非常适合。
I teach a concept in my auditing classes that fits perfectly here.
第一部分首先系统地论述了审计风险的概念。
In first portion, the author systematically expounds the concept of audit risk at first.
文中介绍了信息融合的概念和功能模型，以及安全审计系统的组成和功能。
This article introduces the concept and function model of information fusion. And it also introduces the components and functions of security auditing system.
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.
内部控制是审计理论中一个重要的概念，将内部控制的评价作为审计过程的有机组成部分是早已流行的审计方式。
Internal control is an important concept in audit theories. It is a quite early practice to include the internal control evaluation in the audit procedure.
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.
本文拟从实用的角度介绍重要性概念及其在会计报表审计中的运用。
This text draft introduce from practical Angle importance concept and in accounting statement application of auditing.
介绍了计算机系统审计的概念和内容，分析了其过程，给出了收集证据和评价计算机系统的方。
This paper introduces the concept and content of computer system audit, analyzes its process, and gives the methods of gathering evidence and evaluating computer system.
注册会计师审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
文章论述了农民负担审计的概念、特点、标准、可行性和内容等。
The present paper discusses the concept, characteristics, standards, feasibility and contents of the auditing of peasants burden.
完整的环境审计风险概念应从广义上理解；
The concept of the environment audit risk has a broad meaning.
本文讲述了内部审计和内控管理的概念，区别，二者之间的关系以及存在的问题。
The thesis describes the concept, difference and relationship between the internal auditing and internal control. The existing problems are also illustrated.
首先阐述了分布式安全审计的概念。
Firstly, the notion of distributed security audit system is introduced.
这种表述与审计重要性概念中的重要性含义存在逻辑上的不一致。
However, there is no logic consistency between the statement and the meaning of auditing materiality.
审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility.
绩效审计，在我国可能还是一个比较陌生的概念。
审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility of registered accountants.
重要性概念是会计和审计中的一个重要概念，也是业内人士近五十年来付出大量努力进行研究的概念。
Materiality is an important concept in accounting and auditing, the past five decades have seen substantial research effort devoted to studying the concept of materiality.
本文探讨审计重要性概念并揭示了审计重要性与会计重要性一致的原因；
The author has studied the materiality concept and disclosed why the auditing materiality is as same as the accounting materiality.
本文首先从现代质量管理学关于质量的概念出发，对审计质量概念作了界定，在评价涵义的基础上，明确了审计目标是审计质量评价的核心标准。
At first, this paper defines the concept of audit quality based on the modern quality management, then point out that the audit object is the nuclear standard of audit quality appraisal.
根据建设项目审计形式的要求，为改善审计环境，提高审计工作效率，提出了构建建设项目远程审计系统的概念。
According to the requirements of present auditing in construction projects, the concept of establishing a remote auditing system is advanced to improve auditing environment and auditing efficiency.
在整个审计过程中，有三个概念至关重要：重要性、审计风险和审计证据。
Through the whole audit procedure, there are three conceptions, which are very important, they are: audit importance, audit risk and auditing accordances.
文章对财政审计评价的基本概念，包括财政审计评价的涵义、主体、客体、模式等进行了论述，阐明了财政审计评价的内容、方法、原则和标准。
The article discourses the basic concept of financial audit evaluation including meaning, subject, object and mode, and expounds its contents, methods, principles and standards.
注册会计师审计责任与会计责任是两个容易混淆的概念。
We often mix up two concepts of audit responsibility and account responsibility.
介绍了舞弊审计的概念，阐述了开展舞弊审计的意义，提出了舞弊审计的具体程序和方法。
This paper introduces the concept of the fraud audit, expounds the significance of carrying out the fraud audit, and puts forward the concrete procedures and methods for carrying out the fraud audit.
首先在界定内部审计规范相关概念基础上，对内部审计规范含义、特征、分类及其内在逻辑结构进行深入的分析。
First, it gives a detailed analysis of the meaning, features, classification and internal logical structure of internal audit, after defining the basic concepts of internal audit standards.
首先在界定内部审计规范相关概念基础上，对内部审计规范含义、特征、分类及其内在逻辑结构进行深入的分析。
First, it gives a detailed analysis of the meaning, features, classification and internal logical structure of internal audit, after defining the basic concepts of internal audit standards.
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