risk-oriented audit 中文意思是什麼

risk-oriented audit 解釋
風險導向審計
  • risk : n 1 風險，危險；冒險。2 【保險】（損失的）風險（率）；保險金額；被保險人，被保險物。vt 冒…的危險...
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  1. 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。
  2. 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
  3. 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
  4. A probe into risk - oriented audit in the corporation

    試論以風險為導向的集團公司內部審計
  5. Risk warning coefficient and modern risk - oriented audit model

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

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

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

    現代風險導向審計探討
  9. 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
  10. 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
  11. So, iaasb and asb embarked on researching and revising the risk auditing standards in order to improve the risk - oriented audit approach. at the same time, the environment of the audit changed, and the enterprise risk management was put into use in many multinational corporation. in 2006, a series of auditing standards about risk management were issued. this article is based on the recent study results inside and outside china, and focuses on risk - based auditing

    為了與國際審計準則保持一致， 2006年2月15日，財政部頒布了《中國注冊會計師審計準則第1211號? ?了解被審計單位及其環境並評估重大錯報風險》 、 《中國注冊會計師審計準則第1231號? ?針對評估的重大錯報風險實施的程序》 、 《中國注冊會計師審計準則第1421號? ?利用專家的工作》等一系列審計風險準則。
  12. 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。
  13. 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。
  14. Management fraud, audit failure and modern risk - oriented

    審計失敗與現代風險導向審計
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