system-based audit approach 制度基础审计 ; 计方法 ; 础审计方法
Risk based audit 风险基础审计 ; 风险导向审计
Control-based audit 控制基础审计
process-based audit 流程基础审计
system-based audit 制度基础审计
Risk-management based audit 又称风险管理审计
Risk management based audit 风险管理基础审计
Risk-based Audit 风险导向审计 ; 风险基础审计
management based audit 又称风险管理审计
Supply-based audit theory structure is the specification, is the guide of audit practice.
供给导向审计理论结构是供给导向审计理论的具体化,是审计实践的理论指南。
A risk-based audit approach dictates that auditors examine areas of high risk impact and high likelihood.
基于风险的内审方法要求审计人员必须注意高风险领域的影响和可能性。
How to understand risk-based audit(RBA) has become a disputed focus among domestic researchers and the profession.
如何正确认识风险导向审计再次成为国内学者和实务界争议的焦点。
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