Mr Nasser has been on the board of BHP Billiton since 2006 as a non-executive director and is a member of the board's risk and audit committee.
自2006年以来，纳赛尔一直在必和必拓董事会担任非执行董事，而且是董事会风险与审计委员会的成员。
Risk basic audit is on the basis of analyzing and evaluating audit risks, so it is the mark of transition from traditional audit to modern audit.
风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。
Beginning with the concept of audit risk and model, this paper, on the basis of systematic analysis of characteristics in electronic business, goes into the way to deal with reducing audit risks.
文章从审计风险的概念和模型入手，在系统分析了电子商务环境下审计风险特征的基础上，就降低审计风险的对策进行了探讨与思考。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
在审计实施过程中，应围绕内部控制的研究和评价，辨析风险点，以使审计风险降低至可接受水平。
The regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing pricing.
基于审计风险的区域化审计定价，要求在审计定价中考虑地域差异对审计风险的影响以及审计定价中的风险补偿问题。
The audit programme, including any schedule, shall be based on results of risk assessments of the organization's activities, and the results of previous audits.
审核方案，包括日程安排，应基于组织活动的风险评价结果和以前审核的结果。
The correct understanding on audit risk is the presupposition of effectively preventing audit risk.
对审计风险的正确认识是有效地防范化解审计风险的前提。
On the basis of two parts above, the author carries out researches on how to prevent and control the professional risk of internal audit.
在前两部分分析内部审计职业风险成因的基础上，对内部审计职业界如何防范和控制内部审计职业风险进行了比较深入的研究。
There we study how several parameters, such as asset risk value, the frequency of regulation audit and so on, have their influence on banks' risk-taking behavior while some constraints are given.
在既定的约束条件下，着重研究了各具体参数，如资产风险水平、监管检查频率等对银行行为的影响。
The unprecedented emphasis on risk management provides an absolutely excellent chance for internal audit to enhance enterprise value.
企业对风险管理的空前重视，为内部审计提供了一个增加企业价值的绝好机会；
Based on this, this paper analyzes the reason of audit risk and correspondent control methods respectively from the audit project, accounting firms and audit industry.
基于此，本文旨在分别从审计项目、会计师事务所和审计行业三个方面分析审计风险成因以及相应的控制方法。
Audit risk is considered the important element of making audit plan, carrying out its procedure, taking out its report and so on in the process of audit.
在审计实务中，审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须时时加以考虑的一个重要因素。
The second part was the basis of audit risk theory, the CPA to define risk, registered accountants on the main types of audit and audit risk characteristics were analyzed.
第二部分为审计风险的基础理论，界定了注册会计师审计风险，探讨了注册会计师审计的主要类型，并对审计风险的特征进行了分析。
Project management in the cost of the audit, risk, quality, on the basis of quantitative analysis of accountant's firm the audit project management system is built.
在审计项目管理体系的指导思想下，进一步设计开发了审计项目管理系统，全面提升会计师事务所的核心竞争力。
Lastly, discuss in detail how to control the audit risk and put forward some proposals of prevention based on the present situation of China's CPA industry.
最后，根据我国民间审计现状以及存在的问题，制定出具体的会计报表审计风险控制与防范措施。
This dissertation begins with the negative effects of audit failure, analyses the causes of audit risk, and finally comes up with constructive proposals on audit risk control.
本文从审计失败的后果入手，分析审计风险的肇因，提出如何防范审计风险的建议。
The initially concern and research of the internal control from external audit that based on the targets of reducing the audit risk through evaluate its effectiveness.
最初对内部控制的关注和研究源于外部审计基于降低审计风险而进行的对被审计对象内部控制的评价。
On the basis of an analysis about the causes of the economic liability audit risks, put forward in the paper are a series of measures about quality control and risk prevention.
在分析高校内部经济责任审计风险原因的基础上，提出了一些质量控制和防范风险的措施。
Current research on the customs inspection focused on the establishment of risk management, corporate audit services specifically for the study are few.
当前对海关稽查的研究主要集中在风险管理模式的建立，专门针对企业稽查业务的研究却很少。
The case of Daqing Lianyi Stocks has evoked tremendous shock and repercussion both within and outside the field of CPA. It reveals that the audit risk of a company on market is startling.
大庆联谊股票案在注册会计师行业内外引起了极大的震动和反响，上市公司的审计风险令人触目惊心。
With increasing integration of China into the economic globalization, it is necessary for China's internal audit to draw on the advanced theories, methods and techniques of risk-oriented audit.
随着我国经济日益融入全球化得趋势，我国的内部审计也应该充分借鉴风险导向审计的先进理论、方法和技术。
With that in mind, we have seen many internal audit plans that are not based on a formalized risk assessment of the company.
有了这个概念，我们发现许多内部审计计划没有以公司正式的风险评估作为基础了。
And then focus on analysis of related party transactions with the audit risk, in the end of this part, the author asked and answered how to guard against the risk of related-party transactions.
然后着重分析关联方交易与审计风险，进而提出如何防范关联方交易审计风险的问题，并进行阐述。
And then focus on analysis of related party transactions with the audit risk, in the end of this part, the author asked and answered how to guard against the risk of related-party transactions.
然后着重分析关联方交易与审计风险，进而提出如何防范关联方交易审计风险的问题，并进行阐述。
应用推荐