审计风险模型考虑的要素不够全面。
这表明某些方面的风险是不被持续的现行审计风险模型。
This provides an indication that some aspects of going-concern risk are not subsumed by the current Audit risk Model.
第二部分进一步分析审计风险要素，建立审计风险模型。
The second portion analyzes the factors of audit risk and set up the model of audit risk.
第四部分进一步分析审计风险要素，建立审计风险模型。
Part IV further analysis of audit risk factor, the establishment of the audit risk model.
现代风险导向审计采用的基本方法，审计风险模型和审计程序。
The methods, the model of audit risk, audit procedures of modern risk-oriented audit.
它强调审计战略，使用审计风险模型，并积极采用分析性程序。
Risk-oriented auditing emphasizes audit strategy, makes use of audit risk model and adopts analytical procedures.
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.
理想的结果是将审计风险控制在一定的范围，这必须借助于审计风险模型。
Control the audit risk in some range is the ideal result and we must make use of audit risk model reach this purpose.
ERP环境下影响审计风险模型的构成要素主要包括固有风险、控制风险和检查风险三个方面。
There are three factors that affect the auditing risk under the condition of ERP, such as inherent risk, control risk and check risk.
虽然现代审计风险模型在理论上有显著的进步，但在我国现阶段推行面临着环境、制度、技术和人员等方面的难题。
Though Modern Auditing Risk Model has a great innovation on theory, it has many problems in environment and technique and people.
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.
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.
本文从风险模型、风险管理、风险报告三个方面对风险导向内部审计作了思考。
This paper discuss the risk-based internal audit in three aspects: risk model, risk management, risk report.
现代风险导向审计模式的核心环节是风险计量模型的设计。
The core segment of modern risk-oriented audit model is the designing of risk measuring model.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
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