Meanwhile, an important change in the new auditing standard is the absorbing of the risk-oriented auditing, which emphasized the concern of risk.
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。
The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc.
以信息认证为逻辑起点，审计理论框架由信息认证、审计本质、审计目标、审计假设、审计准则等要素组成。
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.
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。
To support this common approach, the CBE is defined as a standard XML schema that naturally lends itself to several types of applications, such as notifications, auditing, and business events.
为了支持这个公用方法，CBE以标准XML模式的形式定义，而这自然会导致其具有多种应用类型，如通知、审核和业务事件。
The standard auditing features that come out of the box with IBM Cognos BI cover many aspects of operation.
IBMCognosBI开箱即用的标准审计特性涵盖了操作的很多方面。
Compliance testing should be the standard form of testing used during systems auditing.
在整个系统审计中，复核性测试应当成为测试的标准形式。
Assist quality Manager to implement quality audit procedures to make sure annual periodic auditing all training procedures. Provide Nonconformity items or sub-standard items to quality Manager.
协助质量经理执行质量审核程序，确保每年定期审核所有培训程序，向质量经理提供观察到的不符合项或低于标准项。
To solve these problems we should change the clue to auditing, add the content and update the technique of auditing, perfect the standard and rule of auditing and improve the quality of auditors.
要解决这些困难，应改变审计线索、增加审计内容、更新审计技术、完善审计标准和准则、提高审计人员素质。
Auditing judgment standard is the indispensable element in the auditing judgment. Therefore we should make a deep study of the auditing judgment standard.
审计判断标准是形成审计判断不可或缺的要素，因此，应对审计判断的标准进行深入探讨。
Then this article discusses the character of auditing quality, which reflect different ideas on the building-up of the appraising standard system of auditing quality.
接着进一步阐述审计质量的特征，这些特征体现了不同的审计质量衡量标准体系的构建思想。
Improving the quality of auditing and reducing its risk depend on setting a strict standard for the quality of auditing and carrying on an inter-checking system in the same trade.
提高审计工作质量、降低审计风险，需要建立严谨的审计质量标准和实行严格的同业互查制度。
The standard contains options relating to auditing methods and auditor competence but the content is not mandatory.
标准包含对审核方法和审核员能力的指南，但是这些指南不是强制性的。
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
The standard is divided into a number of sections including the following: Principles of auditing An auditor should be familiar with the 5 principles of auditing and apply them to the audit process.
该标准分为以下几个部分：审核员应当熟悉审核的五项原则，并在审核过程中应用这些原 则。
The PIOB oversees IFAC standard-setting activities in the areas of auditing, ethics and education as well as our Member Body Compliance Program.
公众利益监督委员会（PIOB）监督IFAC在审计、职业道德、教育等领域的准则制定情况以及各会员组织的遵守义务情况项目。
The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.
后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。
The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.
后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。
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