管理审计是企业审计的高级形式，具有独特的内在功能，是现代企业管理的必然要求。
Auditing management is the higher form in enterprise auditing. It has unique inner function and is the inevitable requirement of modern enterprise management.
环境审计作为环境管理的现代方法之一，是应当今环境问题的严峻性而提出来的。
As one of the modern methods of environmental management, the environmental audit is issued against the severity of today's environmental problems.
本文对现代企业财务管理机构、会计机构以及与此相关的内部审计部门的设置提出了新的构想。
This paper has put forward new opinions for the establishment of the modern enterprise organization of financial management, accounting organization and the corresponding internal auditing department.
现代网络技术改变了传统的企业管理模式、经营模式和会计模式，并对传统审计提出了挑战。
Modern technology of network has changed the traditional patterns of business management, business sales and accounting activities, which has put forward a challenge to the traditional audit.
本文首先从现代质量管理学关于质量的概念出发，对审计质量概念作了界定，在评价涵义的基础上，明确了审计目标是审计质量评价的核心标准。
At first, this paper defines the concept of audit quality based on the modern quality management, then point out that the audit object is the nuclear standard of audit quality appraisal.
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.
内部审计日益成为企业强化经营管理的重要手段，在现代企业管理中越来越显示出重要地位和作用。
Strengthening the internal audit and management of the enterprise has become an increasingly important tool in the modern enterprise management and demonstrate the important status and role.
现代会计由财务会计、管理会计和审计三大分支构成。
Modern accounting is composed of modern financial accounting, modern managerial accounting, and modern auditing.
由于审计在现代社会经济生活中的重要作用，对审计活动的管理也越来越重要。
Audit is even more necessary for the management of audit activities because it's taking more and more important part in modern social economic life.
这就要求借助管理审计的职能，满足企业在现代市场竞争中的新需求，传统审计向管理审计延伸也成为了必然。
It requires playing the function of management auditing to meet new demands of enterprises, which makes the extension of tradition.
这就要求借助管理审计的职能，满足企业在现代市场竞争中的新需求，传统审计向管理审计延伸也成为了必然。
It requires playing the function of management auditing to meet new demands of enterprises, which makes the extension of tradition.
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