It has a theoretical and practical significance for improving the auditing efficiency, controlling the auditing risk and assuring the auditing quality.
其对于提高审计效率，确保审计质量，驾驭审计风险有着十分重要的理论和现实意义。
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。
Judicial accounting appraisal is different from auditing, the CPA should grasp their differences when engaged in judicial accounting appraisal to prevent the appraisal risk.
司法会计鉴定与审计不同，会计师事务所在从事司法会计鉴定业务时应掌握两者之间的区别，防止产生鉴定风险。
Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.
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。
The most important problem of auditing work in business bank is how to avoid auditing risk, strengthen inner auditing, and provide better service for stock bank.
如何规避审计风险，充分发挥内部审计的作用，为股份制银行提供更加严密、周到的服务，是股份制改造后商业银行内部审计工作面临的首要问题。
The CBRC may designate an accounting firm, if necessary, to make an auditing of the consumer financial company about its business, finance, risk and internal control system and implementation.
银监会在必要时可指定会计师事务所对消费金融公司的经营状况、财务状况、风险状况、内部控制制度及执行情况等进行审计。
The regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing pricing.
基于审计风险的区域化审计定价，要求在审计定价中考虑地域差异对审计风险的影响以及审计定价中的风险补偿问题。
Inner audits within the university should prevent auditing risk as well as doing supervising and serving.
高校内部审计在做好监督和服务的同时，还要防止审计风险。
The auditor's experience and ability, morals quality, it determines certified accountant's auditing risk undertaken to audit the perfection degree of the method and laws and regulations.
审计人员的经验和能力、道德素质、审计方法以及法律法规的完善程度都决定了注册会计师所承担的审计风险。
At present, auditing of our commercial Banks is in a mixed transitional period from transaction-based auditing to system-based auditing and risk-based auditing.
目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。
The auditing risk of quality management system certification is one of the important aspects affecting the effectiveness of quality management system certification.
质量管理体系的审核风险是影响质量管理体系认证有效性的一个重要方面。
CPA's professional liability insurance is the key both to enhance the ability of auditing firms to resist legal risk and to protect the investors injured by misrepresentation effectively.
注册会计师责任保险对于提高会计师事务所的风险抵御能力和保护投资者利益两方面都具有重要意义。
Along with constantly extend and stretch of internal auditing scope, the risk of internal auditing also in escalation.
随着内部审计范围的不断扩大和延伸，内部审计的风险也在不断增加。
There are three factors that affect the auditing risk under the condition of ERP, such as inherent risk, control risk and check risk.
ERP环境下影响审计风险模型的构成要素主要包括固有风险、控制风险和检查风险三个方面。
Through the whole audit procedure, there are three conceptions, which are very important, they are: audit importance, audit risk and auditing accordances.
在整个审计过程中，有三个概念至关重要：重要性、审计风险和审计证据。
Secondly, analyze the consequences of CPA's failure as well as what causes auditing risk.
其次，对会计师事务所审计失败产生的后果以及审计风险产生的原因进行分析。
How to avoid internal auditing risk is an incapable to avoid problem to internal auditing organizations and personnel.
如何规避内部审计风险已成为内部审计机构和审计人员一个无法回避的问题。
Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.
在审计实践中运用风险基础审计，可以有效地规避审计风险，提高审计工作效率和质量。
The auditing risk, which penetrates through the whole course of engineering cost auditing item, possesses the features of the objectivity, prescription, controllability, etc.
审计风险贯穿于工程造价审计项目的整个过程中，具有客观性、时效性、可控性等特点。
To our country's enterprises, COSO risk management framework has certain significance of inspiring and using for reference in the effective combination of internal auditing and risk management.
COSO风险管理框架对我国企业在内部审计与风险管理的有效结合上具有一定的启发和借鉴意义。
This essay discusses the concept, affecting factors, and characters of auditing risk of quality management system and avoiding and controlling methods of connatural auditing risk.
文章论述了质量管理体系审核风险的概念、影响因素、特点，以及评定和控制固有审核风险的方法。
Risk of audit has new characters, such as controlling environment, auditing content, auditing measures, and these are the factors of network auditing's risk.
网络审计的风险有了新的变化，控制环境、审计内容、审计单位、审计方法等都构成网络审计风险的因素。
Meanwhile, internal auditing quality control goes against enterprises risk and meets public governing at the platform of risk management.
内部审计质量控制与公司治理在风险管理平台汇合。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
To adapt the situation, Risk-oriented auditing, a new auditing method, has been growing up gradually and has been used more widely.
为适应这种局面，一种新的审计方法一风险基础审计逐步兴起并的到了广泛的应用。
We find that there is a positive relationship between risk control and auditing fees, and risk premium is included in the latter.
研究发现控制风险和审计收费之间的确存在正相关关系，且审计收费中包含了一定程度的风险溢价。
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。
One viewpoint believes that the optimal choice by the profession is to introduce risk-oriented auditing.
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。
Modern Risk-oriented auditing is an effective way to reduce the auditing risk.
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.
现代风险导向审计是是减少审计风险的有效途径之一。
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