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。
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 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。
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。
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。
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。
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。
This thesis regards the risk evaluation as the key task in the risk-oriented auditing, and the risk preferences of auditing subjects are key factors in the risk evaluation.
本文认为风险导向审计的核心是风险评估,影响评估结果的关键因素是审计主体的风险偏好;
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。
Therefore, to enhance the study of the internal control, to establish a science, the application of risk-oriented system of internal control has become a problem needed to address urgently.
因此,加强对内部控制的研究,建立一套科学、适用的风险导向内部控制体系已成为迫切需要解决的问题。
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。
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。
The implementation of Modern Risk-Oriented Auditing is an inevitable trend.
推行现代风险导向审计势在必行。
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。
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。
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。
Risk-oriented internal control as a model of a modern internal control has been widespread application in developed countries.
风险导向的内部控制作为一种现代内控模式,已在发达国家的实践中得到普遍的应用。
To establish a risk oriented insurance regulatory concept.
树立以风险为导向的保险监管理念。
To achieve this goal, we need to analyze, evaluate and manage financial risk oriented to serve value creation.
要实现这个目标,就要以价值创造为导向,对财务风险进行分析、评价和管理。
Later, Australia will provide the lone data oriented risk event of the Asian session with its release of employment data.
此后的晚些时候,澳大利亚将公布亚洲时段唯一一个风险事件—就业数据。
Chapter 8 deals with aspect oriented programming (AOP) as it applies to dependency injection, how it aims to save on boilerplate code, and reduce the risk of errors.
第8章涉及面向方面的编程(AOP)在依赖注入中的应用,如何用AOP节省样板代码,如何减少错误的风险。
The it Auditing of People's Bank of China is oriented to the guarantee of the sound operation of computer system and the efficient control of system risk.
人民银行IT审计的目标应定位于:保证计算机系统的安全健康运行,有效控制系统风险。
It is believed that in contrast to corporate business and traditional savings-oriented private banking business, modern private banking business has clear-cut and yet different risk features.
本文认为,相对于公司业务和以储蓄业务为主的传统私人金融业务而言,现代私人金融业务具有其鲜明而迥异的风险特征。
Most team-oriented NBA players would gladly risk a career-threatening injury to win a nice, shiny ring.
许多团队至上的NBA球员都会很乐意冒着威胁职业生涯的危险,来赢取一枚闪闪发光的总冠军戒指。
The fourth part: combines statistical analysis software with risk measurement software, initially explore and measure the size and manifestations of the lending rate market-oriented risk.
第四部分:结合统计分析软件和风险测量软件对我国贷款利率市场化带来的利率风险大小及表现形式进行初步探索和测量计算。
The fourth part: combines statistical analysis software with risk measurement software, initially explore and measure the size and manifestations of the lending rate market-oriented risk.
第四部分:结合统计分析软件和风险测量软件对我国贷款利率市场化带来的利率风险大小及表现形式进行初步探索和测量计算。
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