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。
Part two tries to construct the theoretical system of modern risk-oriented audit approach.
第二部分试图搭建起现代风险导向审计的理论框架。
On th basis of it, discuss the content and build ways of governance-oriented audit contract.
在此基础上,探讨治理导向审计契约的内涵和构建途径。
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的核心环节是风险计量模型的设计。
It has been developed to provide GM Corporate personnel with customer oriented audit requirements.
它是以提供全体通用汽车员工以顾客为导向而来的一种评审要求。
Finally the author used the questionnaire to test the effectiveness of risk-oriented audit quality control.
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。
Risk-oriented auditing emphasizes audit strategy, makes use of audit risk model and adopts analytical procedures.
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。
The risk-oriented audit in China come to the implementation stage after the release of new auditing standards in 2006.
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。
In order to find effect theory basis for the independence audit practice, the Modern Risk-Oriented Auditing was advanced.
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。
At present, there is a wide gap in theory and practice of the modern risk-oriented audit approach between China and other countries.
基于这种背景,本文在借鉴国内外最新研究成果的基础上,对现代风险导向审计及其应用进行了系统的研究。
Modern risk-oriented Auditing approach, as an important auditing concept and mode, has been a focus in the field of audit and accounting.
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。
The article mainly discusses the application of risk-oriented auditing appropriately in China's current economic environment so as to improve the audit quality.
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。
At the same time in accordance with the audit risk assessment methods of modern risk-oriented audit make a preliminary study of the relevance between life-cycle of client and audit risk.
同时根据现代风险导向审计对审计风险的评估方法对被审单位在不同生命周期及其审计风险的关联性进行了初步的研究。
For this reason, its author describes in detail the occurrence and development of home-oriented and foreign-oriented audit, difference and relation between the management and finance audit.
为此,文章作者对内向型与外向型审计的生生、发店管理审计与财各审计的区别和联系进行了较为详细地阐述。
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。
With increasing integration of China into the economic globalization, it is necessary for China's internal audit to draw on the advanced theories, methods and techniques of risk-oriented audit.
随着我国经济日益融入全球化得趋势,我国的内部审计也应该充分借鉴风险导向审计的先进理论、方法和技术。
Part V is mainly to resolve a number of issues for the current fraud-oriented audit using related party transactions, the author elaborated the proposal arise from both internal and external aspects.
第五部分主要是针对目前关联方交易舞弊导向审计中出现的一些问题,从企业内部和外部两个方面详细阐述了笔者的建议。
The perpetrator oriented pedagogy is a new paradigm, is becoming a hot vocational education reform. This paper is to discuss the direction of higher vocational "audit basis," the application.
行为导向是教育学的一种新的范式,正成为高职教学改革的热点。本文主要探讨了行为导向在高职《审计基础》中的应用。
The idea of internal audit section and staff has little conception of audit risk as a result of the internal audit's internal-oriented object and operation range.
由于内部审计服务对象和业务范围的内向性,内部审计机构和内部审计人员的审计风险意识相当淡薄。
To resolve the problems of islands of management in the traditional IT management area, presents a business-oriented IT management system which based on the technology of security audit and monitor.
但目前对业务的运行环境的管理主要从IT元素出发,存在“管理孤岛”现象,为解决该现象,设计并实现了面向业务的IT管理系统。
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.
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。
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.
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。
Finally, we make some Suggestions according to the problems and try to promote the implement of governance-oriented internal audit in our country.
最后,针对存在的问题,提出相应的建议,以推动我国治理导向内部审计卓有成效的开展。
The article is composed of four parts. Firstly, we retrospect internal audit-oriented histories; Put forward the concept of governance-oriented internal audit.
论文由四部分组成:首先,梳理了内部审计导向的历史沿革,提出了治理导向内部审计的概念;
The article is composed of four parts. Firstly, we retrospect internal audit-oriented histories; Put forward the concept of governance-oriented internal audit.
论文由四部分组成:首先,梳理了内部审计导向的历史沿革,提出了治理导向内部审计的概念;
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