在开展审计业务时，用于检测、证实风险的技术与方法应该能够反映出风险的重大性与发生的可能性。
In conducting audit engagements, methods and techniques for testing and validating exposures should be reflective of the risk materiality and likelihood of occurrence.
一种新的抽样方法是把数据挖掘技术中的分类、聚类及离群点挖掘等应用到审计风险管理中去。
A new sampling method is proposed, which USES the latest technologies of database. It applies classification rule mining, clustering rule and outlier mining to the management of Audit Risk.
作为完整的经济效益审计方法，应包括技术方法，思想方法和工作方法。
As a complete method of economic efficiency auditing, it includes the spheres of technology, ideology and working methodology.
分析了当前本地区的审计业务状况，介绍了工作流技术、工作流管理系统的设计以及系统实现的研究方法。
The local situation of audit business is analyzed and workflow technology, design of workflow management system and implementation method are introduced in this paper.
文章对多种数据质量问题进行了详细分析和分类，提出了提高审计数据质量的一般处理方法和可实现的技术。
This paper classifies the data quality problems and analyses such problems in detail, and finally puts forward some general methods and techniques to improve the data quality.
主观上审计理论、制度与技术方法的滞后性，在很大程度上也是国家审计风险形成的重要因素。
Subjectively, the backward in auditing theory, system and technic is also an important factor of the formation of the risk of government audit in a great extent.
数据式审计是一种崭新的审计模式，它带给我们的不仅仅是审计技术、方法的变更，更是审计思维的全面转变。
Data auditing is a new auditing model, which bring us not only the changes in auditing methods, but also the comprehensive transformation of auditing mentality.
一种新的抽样方法是把数据挖掘技术中的分类、聚类及离群点挖掘等应用到审计风险管理中去。
It applies classification rule mining, clustering rule and outlier mining to the management of Audit Risk.
对内部与外部审计人员而言，运用相同的技术、方法和术语有助于有效地协调他们的工作并依赖彼此的工作。
It may be more efficient for internal and external auditors to use similar techniques, methods, and terminology to effectively coordinate their work and to rely on the work of one another.
介绍铁路计算机辅助审计系统中的会计帐薄审计子系统，内容包括：系统分析，系统主要功能，模块设计，技术难点解决方法以及运行效果等。
A subsystem of computer aided audit accounting in railway, including system analysis, main functions, module design, technical problem solutions and operating effect, etc., is described.
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。
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。
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.
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