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.
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.
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.
从本质上来说,内部控制也就是风险的管理与控制活动,如果毫无风险,根本无需耗费大量的人财物力去搞什么内部控制、内部审计。
Come to say from essence, internal control is the management and control function of risk. If there are no risks, we don't need internal control and internal audit at all.
银行业内部审计是银行内部控制的第三道防线,是评价和改善银行风险管理的重要手段。
Internal auditing is the third line of defense in the internal control of a bank, and it is also an important means to evaluate and perfect the risk management of the bank.
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.
我们利用增值审计方法,帮助客户实现业务目标、增强管理能力和减少企业风险。
We help our clients achieve business objectives, strengthen management capabilities and minimize enterprise risks through the use of our value added audit approach.
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.
内部审计不同于外部审计和管理咨询,内部审计能实施风险管理,为实现组织目标服务。
The internal audit is different from external audit and management consult, it can implement risk management to achieve organizational goals.
随着风险管理在企业经营活动中的作用越来越重要,如何利用内部审计的手段进行有效的风险管理是亟待解决的问题。
As risk management has played an increasingly important role in business activities, how to make use of the effective means of internal audit to improve risk management is to be resolved.
介绍了建筑施工企业的内部审计与风险管理,并就如何提高企业的管理水平与经济效益提出了几点建议。
This paper introduces the internal audit and crisis management of construction enterprise, and puts forward some suggestions on how to increase the management level and economic benefit of enterprise.
介绍了建筑施工企业的内部审计与风险管理,并就如何提高企业的管理水平与经济效益提出了几点建议。
This paper introduces the internal audit and crisis management of construction enterprise, and puts forward some suggestions on how to increase the management level and economic benefit of enterprise.
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