風險導向審計 的英文怎麼說

中文拼音 [fēngxiǎndǎoxiàngshěnjì]
風險導向審計 英文
risk-oriented audit
  • 風 : Ⅰ名詞1 （空氣流動） wind 2 （風氣; 風俗） practice; atmosphere; custom 3 （景象） scene; view 4 ...
  • 險 : Ⅰ名詞1 （險惡不容易通過的地方） a place difficult of access; narrow pass; defile 2 （危險） dange...
  • 導 : 動詞1. （引導） lead; guide 2. （傳導） transmit; conduct 3. （開導） instruct; teach; give guidance to
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 風險 : risk; hazard; danger
  1. Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud, and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection ". and then this part proposes that we should construct the auditing model based on auditing objectives, therefore design the detecting - fraud auditing model

    第三部分內容:在對制度基礎導向審計模式、傳統風險導向審計模式以及現代風險導向審計模式在我國適用性的分析基礎上，回顧了國外舞弊導向審計準則的變遷過程，指出外部審計目標1經過70年的發展變遷又回到了原點即「查錯防弊」 。
  2. As a series of cases of fraud happened in the stock market in 1990 ’ s, risk - oriented audit used by big fours widely was doubted by more and more people, and most of them ascribed the failure of the audit to the adoption of risk - oriented audit. these ideas spread quickly in the world, which brought unprecedented pressure to the auditors

    90年代的加州奧然治縣破產案、巴林銀行理森舞弊案、施樂公司、朗訊公司等案件讓人們對被「四大」廣泛採用的以風險為導向的審計方法提出了質疑，認為審計失敗在很大程度上可以歸結為風險導向審計方法的失敗，審計職業界因此承受到前所未有的壓力。
  3. Therefore, the risk based auditing is arisen. at the end of this part, the author expounded the emergence of risk - based auditing from the development of auditing

    接著，本文對現有的幾種審計風險模型進行了介紹，指出現代風險導向審計採用的模型是「審計風險=重大錯報風險檢查風險」 。
  4. Evolution of audit risk model and new development of risk - oriented audit

    審計風險模式的演變及風險導向審計的新發展
  5. The evolution of audit risk model and new developments of risk - oriented audit

    審計風險模式的演變及風險導向審計的新發展
  6. This text make use of the system on the domestic and international risk of understanding which lead to audit practicing to study the present condition ' s foundation with are theories, deduces, and research methods, such as, attestations and analysis etc., factors of right audit risk down audit risk that theories of construction in the problem proceeds analysis research look for the theories fulcrum to lead to the audit theories and possibility towards risk lead to audit risk model that problem proceed analysis research. this paper brings up the fourth main factor project, and also is distinction of audit report risk with audit occupation risk, announcing to public audit risk actuality conversion, pointing study to operate the influence of the risk factor. to the model that risk of perfect audit risk of function, here the foundation study have the maneuverability to lead to the audit procedure and method problems with the period of the right fulfillment which have the leading meaning

    20世紀80年代中期，審計風險成為審計理論界和實務界研究的熱點和難點問題，為彌合審計期望差距，降低審計職業風險，在實踐中產生了一種以風險評價為中心的審計模式，即風險導向審計模式，該模式的出現對審計理論與實務影響都是深遠的，但目前還未形成統一的認識，尚有許多問題需要研究和解決，本文在了解國內外風險導向審計實踐和理論研究現狀的基礎上，利用系統，演繹，實證，分析等研究方法，對審計風險因素下審計理論結構的問題進行分析研究，以尋求風險導向審計的理論支點，以及對風險導向審計風險模型問題進行分析研究，提出四要素方案，也就是區分審計報告風險和審計職業風險，揭示審計風險現實轉化的可能性，重點探討經營風險因素的影響，對完善審計風險模型的作用，在此基礎探討具有可操作性的風險導向審計程序與方法問題，以期對實踐具有指導意義。
  7. The introduction and practices of risk - oriented auditing

    風險導向審計引入與應用
  8. Risk warning coefficient and modern risk - oriented audit model

    警示系數與現代風險導向審計模型
  9. Study on the theoretical innovation of modern risk - oriented audit

    現代風險導向審計理論創新探析
  10. The new development of risk - oriented audit

    風險導向審計的新發展
  11. Probe into modern risk - oriented audit

    現代風險導向審計探討
  12. An discussion of introducing the risk - oriented audit model into china

    對我國引入風險導向審計模式的探討
  13. Limitation of risk - oriented audit and choice of the modern audit modes

    風險導向審計缺陷與現代模式的抉擇
  14. On modern risk - oriented auditing

    論現代風險導向審計
  15. Development of risk - oriented auditing mode and its application in china

    風險導向審計模式的發展及在我國的應用
  16. A comparative analysis of traditional audit mode and modern hazard guidance audit mode

    傳統審計模式與現代風險導向審計模式的比較分析
  17. The auditor ' s sense of risk gets unprecedented enhancement, and the audit technology is constant innovating too, at the same time the application of the risk - oriented audit develops rapidly. under the risk - oriented audit, the auditor identity the risk that the enterprises exist at first, and then assess the risk on this basis, according to the result of assessment determine the time, range of substantive test, implement substantive test, in order to bring the auditing risk down to the acceptable level. this also improved the auditor ' s result and efficiency

    審計人員的風險意識得到空前的加強，審計技術也在不斷革新，從而使得風險導向審計的應用迅速發展起來，在風險導向審計下，審計人員從企業經營風險入手，找出風險源，首先識別出企業經營風險和控制風險;再在此基礎上進行審計風險的評估，根據評估結果決定實質性測試的時間、范圍和性質等，據此實施實質性測試以將審計風險降到審計人員的可接受水平。
  18. Risk - based audit model and its application

    試論現代風險導向審計理論及其在我國的運用
  19. Management fraud, audit failure and modern risk - oriented

    審計失敗與現代風險導向審計
  20. On auditing enterprise internal economic responsibilities

    從風險導向審計方法的產生看審計風險的防範
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