本文围绕会计师事务所的审计风险管理展开研究。
The article conducts the research circling around audit risk management of accounting firms.
新抽样方法的使用不仅减轻审计人员的负担，而且可以提高审计风险管理的质量。
This new sampling method not only alleviates Auditor's work, but improves the management quality of Audit Risk.
一种新的抽样方法是把数据挖掘技术中的分类、聚类及离群点挖掘等应用到审计风险管理中去。
A new sampling method is proposed, which USES the latest technologies of database. It applies classification rule mining, clustering rule and outlier mining to the management of Audit Risk.
一种新的抽样方法是把数据挖掘技术中的分类、聚类及离群点挖掘等应用到审计风险管理中去。
It applies classification rule mining, clustering rule and outlier mining to the management of Audit Risk.
因此，我们应该加强对审计风险的研究，探索审计风险管理和控制的方法，不断提高审计质量，降低审计风险。
Therefore, we should strengthen research on audit risk, explore ways of audit risk management and control, continue to improve audit quality, and reduce audit risk.
近年全球爆发的一系列财务丑闻事件，让审计理论界和实务界直面如何进行审计风险管理以降低审计风险提高审计质量的重大课题。
A series of financial scandals broken into the world in recent years, which made both the audit theory circle and practice circle thinking about how to manage audit risk and improve the audit quality.
本世纪初以来，国内外一系列重大企业财务造假丑闻和审计失败案例的接连发生，更使得会计师事务所进行审计风险管理变得更加迫切。
Particularly in the beginning of this century, a series of domestic and foreign famous business fraud and audit failure cases make accounting firms' audit risk management become more exigent.
检查内部审计部门在组织内风险管理框架中的定位。
Review positioning of the internal audit function within the risk management framework within the organization.
检查内部审计机构在组织风险管理框架中的定位。
Review positioning of the internal audit function within the risk management framework within the organization.
风险评估过程的作用是识别、评估和管理影响被审计单位实现经营目标能力的各种风险。
Thee process of risk assessment aims to identify, assess and manage the risks that can affect the entity's capacities of achieving goal.
企业风险管理审计不仅是企业实现经营目标的保证，而且是强化内部控制的有效手段。
Enterprise risk management audit is not only enterprises operating objectives, and which is to strengthen the internal control of the effective means.
管理者对风险的容忍程度要高过相应的审计工作。
Managers profess a higher tolerance for unmitigated risk than their audit counterparts.
本文旨在推进风险管理审计在我国的应用。
This article aims to promote risk management audit of the application in China.
为适应这一需求，众多优秀企业开展了风险管理审计。
To cater to this demand, many excellent enterprises have been applied risk management audit.
部分忽略了风险控制需求的管理理论错误地将审计职能等同于组织控制。
Part of management's rationale for overlooking the need for risk management is the erroneous belief that the audit function is the organizational control.
分别有80%和63%的内部审计人员从事风险管理和治理的工作。
Internal auditors will work more in the areas of risk management and governance 80 percent and 63 percent, respectively.
第三部分是对审计风险预警管理系统的建立的探讨。
In third portion, the paper discusses how to build and consummate early-warning management system of audit risk.
第四部分是审计风险预警管理系统的运行机制研究。
In forth portion, the paper discusses the research of the mechanism of early-warning management system of the audit risk.
此外，现代审计已进入到风险导向审计阶段，审计风险的控制和管理日益成为审计的重点和中心。
Nowadays audit has entered into the stage of risk leading, the control of audit risk becomes the emphasis of audit.
本文从风险模型、风险管理、风险报告三个方面对风险导向内部审计作了思考。
This paper discuss the risk-based internal audit in three aspects: risk model, risk management, risk report.
从内部审计的路径入手，系统分析了风险管理审计和风险导向内部审计在企业风险管理中的具体应用。
This article starts with the path of internal audit to get a systematic analysis of specific applications of risk management audit and risk-oriented internal audit in enterprise risk management.
绝大多数管理者，除非出身于内部审计，几乎从未学习过风险管理。
Most managers, unless they had a prior job in internal audit, never learn about risk management.
分析了内部审计质量控制的含义，并对内部审计质量控制在公司治理和风险管理中的作用进行了探讨。
This paper expounds the connotation of internal auditing quality control and probes into its function in company governing and risk management.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。
So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
而在国有商业银行审计中推行风险导向内部审计，可以达到加强内部管理、提高效益和防范风险的作用。
To promote risk-oriented internal audit in the state-owned commercial Banks can make it possible to strengthen the internal management, improve the efficiency and prevent the risk.
而在国有商业银行审计中推行风险导向内部审计，可以达到加强内部管理、提高效益和防范风险的作用。
To promote risk-oriented internal audit in the state-owned commercial Banks can make it possible to strengthen the internal management, improve the efficiency and prevent the risk.
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