高審計風險 的英文怎麼說

中文拼音 [gāoshěnjìfēngxiǎn]
高審計風險 英文
high audit risk
  • 高 : Ⅰ形容詞1 （從下向上距離大; 離地面遠） tall; high 2 （在一般標準或平均程度之上; 等級在上的） above...
  • 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 : 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...
  • 風險 : risk; hazard; danger
  1. In this article, firstly the background of the textile trade conflicts within sino - us or sino - euro are introduced, thus learn that how to discern and dodge the foreign trade risks, how to choose the appropriate investment projects have already become one of the most important questions for exporting companies on foreign trade affairs well - known as high investment and high risk. so the main text makes a risk analysis qualitatively and quantitatively on a textile - exporting trading company from three angles of statistic 、 game theory and portfolio theory, which is the main content that we studied. firstly, the statistic article adopts data of the transaction closing price of the textile clothing index in shenzhen stock exchange at the end of each quarter as well as several other kinds of data reflecting the macro - economic changes, performs an empirical analysis of these data according to the theory of co - integration test 、 granger cause test and impulse response function of time series in economitric, and learn that the impact to ti is more obvious by the economic index reflecting local commodity price level and economic prosperity degree home and abroad, as well as the impact degree and the time lag degree, and knows the macro - economic risks faced by textile business enterprises ; after that by the game theory angle we analyze exactly the managing risks faced by one textile export corporation named beauty. from the game expansion chart the system arrangement between censor ways by exportation goal countries and exporting strategies by the exporting enterprises has been analyzed. involving the benefit assignment between them both the limited rounds and infinite rounds negotiations of cooperation games have been studied, and then country responsibility and the enterprise managing risks on foreign trade affairs and so on have been analyzed exactly ; in order to realize the investment multiplication in the certain degree to disperse the risk, the

    本文首先介紹了中美、中歐紡織品貿易爭端的來龍去脈，由此可知在涉外貿易這種以高投入、高風險著稱的行業里，如何甄別和規避外貿風險、如何選擇合適的投資項目已經成為外貿企業的首要問題。因此，正文分別從統計學、博弈論和投資組合三種角度對涉外紡織品貿易公司風險進行了定性和定量的分析，這也是本文的主要研究內容。首先，統計學篇選取了深圳證券交易所行業分類指數?紡織服裝指數（ ti ）每一季度末的交易收盤價和若干種反映宏觀經濟變化的指標，利用計量經濟學中時間序列的協整檢驗、 granger因果檢驗和脈沖反應函數等理論做實證分析，從而得知反映國內物價水平和國內外經濟景氣程度的經濟指標對紡織板塊上市值的沖擊比較明顯，且可知沖擊程度和時滯度，進而分析出涉外紡織企業所面臨的宏觀經濟風險;接著，從博弈論的角度具體分析一家紡織品出口公司（ beauty ）的外貿活動所面臨的各種經營風險，該篇從博弈擴展圖入手，分析了出口目的國審查方式與本企業出口策略之間的制度安排;並圍繞雙方的利益分配，研究了有限回合和無限回合合作談判博弈，然後具體論述了國家責任和企業涉外經營風險等問題;在一定程度上為了實現投資多元化來分散風險的目的，投資組合篇從經典的markowitz模型著手，在一些特定條件的限制下，給出了一個相應的投資組合模型。
  2. In essence, current auditing risk model ( audit risk = inherent risk * control risk * detection risk ) includes two translations. the first translation is that the possibility of material errors and omittances in the audited financial statements equals to the possibility of reporting the inappropriate audit opinion, and the second is that the possibility of reporting the inappropriate audit risk equals to audit risk. the first translation is generally accepted, but it is quite doubtful for the second translation

    現行的審計風險模型（審計風險=固有風險控制風險檢查風險）實質上是將「審計行為結束后會計報表中仍然存在審計人員未能察覺的重要錯報或漏報的可能性」等價于「發表不恰當審計意見的可能性」再等價于審計風險，第一次等價由於等價程度高被普遍認可，至於第二次等價卻有些牽強。
  3. On the one hand, internal audit can check mistakes and defend frauds to reduce loss ; on the other hand, it can offer consultation to evade enterprise ' s risks actively, and enhance the comprehensive economic benefits

    內部審計一方面可以發揮查錯、防弊作用，盡可能地減少舞弊和失誤等風險所帶來的損失;另一方面還可以發揮內部審計人員的顧問、咨詢作用，積極規避企業風險，提高企業的綜合經濟效益，從而促進企業目標的實現。
  4. Empirical analysis results show that regional customers do not select a higher price than local customers do, they choose " unreasonable " lower and more competitive price that seems neglect the audit risk

    實證研究表明，異地客戶並未選擇比本地客戶更高的審計價格，而是選擇了一種「逆理性」的更低的忽略審計風險的競爭價格。
  5. On the audit risks of economic responsibility

    論高校領導幹部經濟責任審計風險及防範措施
  6. Talk about audit inside

    淺議高校管理審計與風險管理
  7. During the one month training, the participants took courses on haccp theory, haccp prerequisites, development of haccp plan, validation and verification of haccp plan, haccp application in planting, livestock, and food service. they also took this opportunity to visit the guelph food technology center, the university of guelph, the canadian research institute of food safety crifs, and a number of food processors in the area. as part of the training program, they also held discussion sessions with haccp and food safety experts from cfia as well as other federal and provincial government agencies

    培訓過程中，學員們系統地學習了haccp原理應用前提haccp計劃制訂haccp確認與驗證師資培訓haccp體系審核haccp在種養殖零售餐飲環節應用「加拿大食品安全提高計劃」 fsep風險分析sqf認證食品防護等食品安全相關知識，實地考察了圭爾夫食品技術中心圭爾夫大學加拿大食品安全研究所以及一些食品生產企業，同時也與來自加拿大食品檢查署等聯邦和地方政府部門的專家進行了討論。
  8. We can take two countermeasures to control the risks : one is to enhance the ability to assess the inherent and control risks of computer auditing ; the other is to decrease the detection risk

    控制計算機審計風險的對策有：一是提高計算機審計固有風險和控制風險的評估水平；二是降低計算機審計的檢查風險。
  9. In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice

    為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。
  10. Based on freeway track audit practice, this paper introduces the practical significance of the expressway audit tracking, points out the relations that should be well treated during the process of implementing, also it emphasizes the role and effect of tracking and auditing mechanisms in highway construction projects

    摘要結合某高速公路跟蹤審計實踐，提出跟蹤審計質量保證措施和風險防範對策，指出跟蹤審計實施過程中應處理好的幾個關系，強調跟蹤審計機制在高速公路建設項目中的作用及應用效果。
  11. Under the condition of computerizing accounting, the traditional auditing technique can not meet the requirement of new situation, so auditors should master and use new skills to make full use of the computer and other tools to improve their efficiency, reduce the auditing risk and warrant the quality

    摘要在會計電算化的環境下，傳統的審計技術已經不能適應形勢的要求，審計人員應掌握和運用新的審計技術手段，充分利用計算機輔助審計技術和工具，這對提高審計效率，降低審計風險，保證審計質量，有著十分重要的現實意義。
  12. Experience proved that it is very necessary to establish internal auditing system in order to reinforce enterprises management, avoid operating risks, and improve profits

    實踐證明，建立健全內部審計制度對于加強企業經營管理、防範經營風險、提高經濟效益是非常必要的。
  13. Through the analysis and the description of the concrete cases, we proof the content mentioned above, at the same time, we guide the questions of the next part. according to the case analysis and realistic situation of cadre term audit of our country, the third part puts forward the under resolved questions which is about the term economic duty division difficulty, estimated difficulty and the auditing result does n ' t get the effective used and the audit risk consciousness and precaution measure must be promoted. the last part put forward the resolving measures which can divide the term economic duty correctly and establish the scientific and reasonable evaluation guideline system, " off duty after auditing " system, audit and using system and how to avoid the auditing risk

    通過對具體案例的描述及分析在對前一部分概述中所提及的研究內容進行佐證的同時對下一部分將要研究的問題加以導引；第三部分根據案例分析和我國領導任期審計的現狀，歸納提出在審計實務中函待解決的關于任期經濟責任界定難、評價難、審計結果未得到有效利用以及審計風險意識和防範手段尚待提高等主要問題；最後部分針對這些問題提出了準確界定任期經濟責任、建立科學合理的評價指標繼而規范嚴密評價行為、建立健全「先審后離」制度、審用結合制度以及如何規避化解審計風險等針對性的解決對策。
  14. How to improve the modern enterprise management system of internal control systems, the authors believe : should strengthen internal control theory research, and establish a sound system of internal control standards ; my powers of the board of trustees of rescheduling pattern, the introduction of independent directors system, improve corporate governance structure ; strengthen enterprise crisis management awareness, the establishment of corporate risk control systems ; implementing people - oriented human resources management strategy ; strengthening the independence of the internal audit, with the establishment of modern enterprise system suited to the internal audit model, and improve enterprise effectiveness and efficiency of internal controls

    如何完善現代企業治理機制下的內部控制制度，筆者認為：應加強內部控制理論的研究，建立健全內部控制的標準體系;重新安排我國董事會的權力格局，引進獨立董事制度，完善公司法人治理結構；加強企業危機管理意識，建立企業風險控制系統；推行以人為本的人力資源管理策略；加強內部審計的獨立性，建立與現代企業制度相適應的內部審計模式，提高企業內部控制的效果和效率。
  15. In 2004 - 05, the department plans to improve the sophistication of its computerized case selection system to enhance its capability of detecting fraud and evasion

    在2004至05年度，本局計劃進一步優化電腦程式的效能，以選取逃稅風險較高的個案作實地審核及調查。
  16. It makes top managers responsible for a firm ' s internal risk controls, and requires companies to produce an annual report in which outside auditors “ attest ” to their quality ? a requirement that has turned out to be unreasonably expensive for small public companies

    該節促使高管對企業的內部風險控制承擔責任，要求公司在撰寫的年度報告中包含外界審計員「證明」企業質量的內容? ?這項要求對小型上市公司而言費用奇昂。
  17. This paper puts forward some measures like perfecting rules and regulations, improving staff quality and abiding by audit law

    通過分析高校經濟責任審計風險的成因及其主要表現，有針對性地提出了健全規章制度、加強隊伍建設、恪守審計權限等防範風險的措施。
  18. As a result of catering to the high risk society, the advantage of risk - based auditing have been testified in western auditing profession. but if it is the best choose in our country

    風險基礎審計作為一種迎合高風險社會的產物，其優越性已被西方審計界所證明，但引入風險基礎審計模式是否是我國審計職業的最佳選擇
  19. In order to reduce audit risk and improve audit quality, the main measure is to set up an effective incentive and constrain mechanism

    為了減少審計風險、提高審計質量，最主要的措施是採取有效的激勵和約束機制。
  20. The risks amp; countermeasures of capital construction audit in colleges amp; universities

    高校基建審計的風險與對策
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