• The methods, the model of audit risk, audit procedures of modern risk-oriented audit.

    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

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  • The second portion analyzes the factors of audit risk and set up the model of audit risk.

    第二部分进一步分析审计风险要素建立审计风险模型

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  • 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.

    文章审计风险概念模型入手,系统分析电子商务环境下审计风险特征基础上,就降低审计风险的对策进行了探讨思考。

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  • This provides an indication that some aspects of going-concern risk are not subsumed by the current Audit risk Model.

    表明某些方面风险持续现行审计风险模型

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  • Risk-oriented auditing emphasizes audit strategy, makes use of audit risk model and adopts analytical procedures.

    强调审计战略使用审计风险模型积极采用分析性程序

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  • Control the audit risk in some range is the ideal result and we must make use of audit risk model reach this purpose.

    理想结果审计风险控制一定范围必须借助于审计风险模型

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  • Part IV further analysis of audit risk factor, the establishment of the audit risk model.

    第四部分进一步分析审计风险要素建立审计风险模型

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  • The core segment of modern risk-oriented audit model is the designing of risk measuring model.

    现代风险导向审计模式核心环节风险计量模型设计

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  • So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.

    为此本文提出,风险导向审计应当继续更新审计理念,即引入舞弊推定和心证,以切实提高审计师揭露管理舞弊的能力

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  • 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。

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  • 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.

    原有传统审计风险模型缺陷越来越明显,新的审计风险模型应运而生,此处主要对审计风险模型的两构成要素重大错报风险检查风险进行分析

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  • 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.

    原有传统审计风险模型缺陷越来越明显,新的审计风险模型应运而生,此处主要对审计风险模型的两构成要素重大错报风险检查风险进行分析

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