风险基础审计（risk-based auditing）是指审计人员以风险的分析、评价和控制为基 础，综合运用各种审计技术、搜集审计证据，形成审计意见的一种审计方法。
基于74个网页-相关网页
business risk based auditing 经营风险审计
risk based auditing 风险导向审计
risk-based auditing mode 风险基础审计模式
Risk-based Internal Auditing 风险导向内部审计 ; 审计
the risk-based auditing 风险导向审计
risk-based auditing model 风险基础审计模式
modern risk-based auditing 现代风险导向审计
Risk-based Auditing Theory 风险审计理论研究
Control-risk-based auditing 控制风险导向审计
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 risk-based auditing is a risk assessment model that generates in the practice of auditing, in order to adapt to modern society's high risk.
风险导向审计是一种在审计实践中产生的，为了适应现代社会的高风险环境，以风险评估为中心的审计模式。
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。
应用推荐