检查内部审计部门在组织内风险管理框架中的定位。
Review positioning of the internal audit function within the risk management framework within the organization.
这样的背景下，他们启动了一个程序，并希望该程序可以使其从事的审计业务更为合理，风险也更小。
Against that background, they have started a process that they hope will lead to more appropriate and less risky audit practices.
自2006年以来，纳赛尔一直在必和必拓董事会担任非执行董事，而且是董事会风险与审计委员会的成员。
Mr Nasser has been on the board of BHP Billiton since 2006 as a non-executive director and is a member of the board's risk and audit committee.
在一些银行风险事项由审计委员会或全体董事完好操控。
At some Banks risk issues are handled perfectly well by the audit committee or the full board.
这从安全性的角度来看没有价值，而且实际上会略微增加风险，但是有可能使用操作系统级审计。
This has no value from a security perspective and in fact slightly increases risks, but does make it possible to use operating system level accounting.
德勤对银行和保险公司首席风险官的调查发现，73%的人预计每年在合规、风险、审计和其它控制职能上的支出将继续增加。
Deloitte surveyed chief risk officers at Banks and insurance companies and found that 73 per cent expected annual spending on compliance, risk, audit and other control functions to continue to rise.
在实施审计业务时，确定是否需要对舞弊的风险进行特殊考虑。
C.Determine if risk of fraud requires special consideration when conducting an engagement.
寻找志同道合的合作伙伴(在审计、风险和合规性等方面相符合的)。
批评四大的人认为这些审计员赚得已经足够多来补偿他们所面对的风险，法律的压力唯一能够使他们不过于潇洒保证高质量工作的方法。
Critics of the big four argue that auditors are well paid for the risks that they run, and that legal pressures are the only way to keep their feet to the fire, ensuring high-quality work.
检查内部审计机构在组织风险管理框架中的定位。
Review positioning of the internal audit function within the risk management framework within the organization.
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.
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.
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.
通过审计理论研究，提高审计质量，把风险降低至可接受的水平。
Theory through the audit, to improve audit quality, reduce the risk to an acceptable level.
他表示，在英国，frc所属的市场参与者小组创建了一项方案，包括了15项旨在减少风险、改善审计市场的建议。
He said that in the UK the FRC market Participants Group had created a package of 15 recommendations designed to reduce the risks and improve the market.
风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。
Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.
笔者从职业风险的定义出发，在理论上定义了内部审计职业风险，并对其进行了分类。
Beginning with the definition of professional risk, I define the professional risk of internal audit in theory, then analyses its classification.
改变旧的审计模式，开展计算机审计，提高审计效率，降低审计风险，保证审计质量，有着十分重要的现实意义。
So it has an important practical significance to change the old audit mode, use the computer technology to improve the audit efficiency and decrease its risk and guarantee its quality.
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.
审计独立性的缺失，会直接导致审计的风险加大，最终导致审计失败。
The loss of independence will lead to swelling the risk of audit and the failure of audit finally.
在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
审计过程实际上是审计风险的控制过程，也是审计收益、审计风险和审计成本的权衡过程。
The audit process in fact is the course to control audit risk and to balance the income , risk and cost of audit at the same time.
基于风险的内审方法要求审计人员必须注意高风险领域的影响和可能性。
A risk-based audit approach dictates that auditors examine areas of high risk impact and high likelihood.
最后笔者采用调查问卷的形式对风险导向审计质量控制的效果进行了调查与分析。
Finally the author used the questionnaire to test the effectiveness of risk-oriented audit quality control.
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.
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.
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