推行现代风险导向审计势在必行。
The implementation of Modern Risk-Oriented Auditing is an inevitable trend.
第二部分试图搭建起现代风险导向审计的理论框架。
Part two tries to construct the theoretical system of modern risk-oriented audit approach.
现代风险导向审计是是减少审计风险的有效途径之一。
Modern Risk-oriented auditing is an effective way to reduce the auditing risk.
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.
有一种观点认为，引入风险导向型审计，是职业界的最佳选择。
One viewpoint believes that the optimal choice by the profession is to introduce risk-oriented auditing.
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.
系统导向审计的缺陷及规避审计风险是风险导向审计产生的原因；
The causes of risk leading audit production a re the weakness of system leading audit and audit risk escape.
如何正确认识风险导向审计再次成为国内学者和实务界争议的焦点。
How to understand risk-based audit(RBA) has become a disputed focus among domestic researchers and the profession.
风险导向内部审计产生于现代审计实践，是以风险评价为中心的审计模式。
The guidance interior audit produces to the modern audit practice, takes the risk assessment as the core audit model.
2006年新审计准则的发布标志着风险导向审计在我国即将步入实施阶段。
The risk-oriented audit in China come to the implementation stage after the release of new auditing standards in 2006.
因此，对现代风险导向审计进行理论和实务方面的系统研究就显得尤为重要。
Hence, research on theory and practice of this audit mode is very important.
为了给审计实践寻求有效的理论支持，审计界提出了现代风险导向审计理论。
In order to find effect theory basis for the independence audit practice, the Modern Risk-Oriented Auditing was advanced.
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.
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.
现代风险导向审计作为一种重要的审计理念和方法，受到会计和审计界的普遍关注。
Modern risk-oriented Auditing approach, as an important auditing concept and mode, has been a focus in the field of audit and accounting.
风险导向的内部控制作为一种现代内控模式，已在发达国家的实践中得到普遍的应用。
Risk-oriented internal control as a model of a modern internal control has been widespread application in developed countries.
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.
本文主要关注风险导向型审计如何合理地应用于我国当前的经济环境，以提高审计质量。
The article mainly discusses the application of risk-oriented auditing appropriately in China's current economic environment so as to improve the audit quality.
后安然时代审计理论界和实务界大量研究与风险导向审计相关的问题，并有一定的成果。
After Enron event, auditing theoretical and practical fields make great studies about Risk-Oriented auditing.
风险导向型审计有效地应用于当前人民银行的内部审计，可以提高审计质量，降低审计风险。
Provided it is effectively applied in the present internal audit of People's Bank of China, audit quality must be improved and audit risk will be definitely reduced.
本文认为风险导向审计的核心是风险评估，影响评估结果的关键因素是审计主体的风险偏好；
This thesis regards the risk evaluation as the key task in the risk-oriented auditing, and the risk preferences of auditing subjects are key factors in the risk evaluation.
随着国内外审计准则制定机构相继发布新的审计风险准则，现代风险导向审计的推行成为了核心。
The auditing authorities in and abroad responsible for making new auditing standard released the new rules one after another recently, the Modern risk-oriented auditing is being given more concern.
此外，现代审计已进入到风险导向审计阶段，审计风险的控制和管理日益成为审计的重点和中心。
Nowadays audit has entered into the stage of risk leading, the control of audit risk becomes the emphasis of audit.
同时，新审计准则的一个重大变化就是全面渗透风险导向审计的理念，更加强调对风险的充分关注。
Meanwhile, an important change in the new auditing standard is the absorbing of the risk-oriented auditing, which emphasized the concern of risk.
从内部审计的路径入手，系统分析了风险管理审计和风险导向内部审计在企业风险管理中的具体应用。
This article starts with the path of internal audit to get a systematic analysis of specific applications of risk management audit and risk-oriented internal audit in enterprise risk management.
而在国有商业银行审计中推行风险导向内部审计，可以达到加强内部管理、提高效益和防范风险的作用。
To promote risk-oriented internal audit in the state-owned commercial Banks can make it possible to strengthen the internal management, improve the efficiency and prevent the risk.
因此，加强对内部控制的研究，建立一套科学、适用的风险导向内部控制体系已成为迫切需要解决的问题。
Therefore, to enhance the study of the internal control, to establish a science, the application of risk-oriented system of internal control has become a problem needed to address urgently.
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.
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.
应用推荐