动态审计

安全空间数据库动态审计策略的研究与应用

Research and application of dynamic audit policy for secure spatial database

第二部分通过构建内部控制制定者（董事会）、管理层、审计师三方的动态审计博弈模型，讨论董事会制定内部控制时的战略决策。

The second part uses a dynamic auditing game model including the internal control designer , which is supposed to be the board of directors , as the first-move player and discusses how the board of directors makes its decision when designing the enterprise 's internal control .

我们认为独立审计市场有效竞争是一种动态的、以审计质量为首要竞争规则、追求竞争效果和效率的竞争，并以合理的市场结构和市场行为为基础。

We deem that workable competition of the independence audit market is a kind of dynamic competition which emphasizes on the principal rule & audit quality , is in pursuit of effect and efficiency of the competition and based on the rational market structure and market behavior .