固有风险

ERP环境下影响审计风险模型的构成要素主要包括固有风险、控制风险和检查风险三个方面。

There are three factors that affect the auditing risk under the condition of ERP , such as inherent risk , control risk and check risk .

在分析审计固有风险影响因素的基础上，建立固有风险评估结构模型，并运用模糊层次分析法（Fuzzy-AHP）确定评估指标权重。

With the analysis of the factors affecting audit inherent risk assessment , the hierarchy model of inherent risk assessment is established . And then , the Fuzzy AHP is applied to determine the weights of assessment indexes .

这种套利行为只受到自身固有风险的限制。

This arbitrage behaviour is only limited by its inherent risks .

银行反洗钱内部审计的审计风险由三部分组成：固有风险、遵循风险和检查风险。

Than assess the auditing risks , which include Inherent risk , following risk and detection risk .

建立突发事件固有风险指标框架，定量评估突发事件固有风险水平。

A framework of emergency incident risk indexes was established to quantitatively assess the local comprehensive emergency inherent risk .

最后，利用加权平均法得出经专家评估的审计项目固有风险比率。

Finally , the method of weighted mean is used to calculate the inherent risk ratio of the audit .

接下来的利润率会低一些，公司还会面临一项大型投资项目的固有风险。

The margins on new production will be lower and come with the risks inherent in a large capital project .

审计风险按其形成原因可分为固有风险、控制风险和检查风险三大类。

According to its forming reasons , audit risk can be divided into inherent risk , control risk and inspection risk .

与境内资产证券化相比，跨国资产证券化由于其具有跨国特性，因此，可能会在一定程度上增大这些固有风险。

Compares with the domestic property securitization , the transnational property securitization to a certain extent will possibly increase these inherent risks .

货币财产创设主体在享有法定货币财产权的同时，也承担着防范法定货币固有风险的责任。

Since the Property-creating subject enjoys the right of creating Fiat MonetaryProperty it takes the responsibility to prevent inherent risk of Fiat Monetary Property .

不按规定提取转销坏账准备等。治理应收账款信息失真应对应收账款固有风险、控制风险和检查风险三方面加强防范。

To improve the information distortion of accounts receivable , three aspects : self risk , controlling risk and checking risk should be on guard .

一定要向天真的亲朋好友们坦率的说明创业的固有风险至少有70%的初创企业可能会在开张前5年倒闭！

Be honest with naive family members and friends about the inherent risks of a startup at least 70 % fail in the first five years .

结果表明我国各地区突发事件固有风险水平存在一定的差异，总体呈西高东低分布。

The results showed that the local emergency inherent risk level is different in China , which distribution is " west high , east low " .

每个国家（有时为某国的某地区）除存在石油勘探开发的固有风险外，还附加有其他的风险系列。

Besides the inherent risks in petroleum exploration and development , every country ( sometimes a certain area in the country ) also has additive risk series .

一定要向天真的亲朋好友们坦率的说明创业的固有风险——至少有70%的初创企业可能会在开张前5年倒闭！

Be honest with naive family members and friends about the inherent risks of a startup - at least 70 % fail in the first five years .

结合房地产投资固有风险，研究投资组合理论对房地产投资风险的分散作用，并进行实例分析，得出了组合投资的确能分散投资风险。

With the intrinsic risk of real estate , we study dispersing function of portfolio investment theory and reach the conclusion that portfolio investment can disperse risk .

控制计算机审计风险的对策有：一是提高计算机审计固有风险和控制风险的评估水平；

We can take two countermeasures to control the risks : one is to enhance the ability to assess the inherent and control risks of computer auditing ;

笔者借鉴西方有关理论，逐一论述了评估期望审计风险、固有风险、控制风险和检查风险时所要考虑的因素和方法。

According to the foreign correlate theory , the author discusses the ingredients and methods while evaluating audit risk , inherent risk , controlling risk and detecting risk .

阿普加警告称，否则的话，我们有可能会选择充满固有风险的战略，甚至有可能被误导，认为它们的风险不大。

Otherwise , Apgar warns , we are in danger of choosing inherently risky strategies , perhaps even in the misguided belief that they are somehow less risky .

在原则导向的指导下，会计准则必然存在会计政策选择空间，从而使得会计固有风险存在的必然性。

Under the guidance of the principles-based accounting standards accounting policy choice must exist , which makes the risks inherent in the existence of the necessity of accounting .

阐述了审计重要性与审计风险之间，以及审计风险、固有风险、控制风险和检查风险之间的关系。

Then this paper expounds the relations between the materiality and audit risk , and the relations among audit risk , inherent risk , control risk and detection risk .

第三，控制和降低检查风险的前提条件是将固有风险和控制风险控制在一定范围内。

Third , in order to control and reduce the inspection risk , the prerequisite is to control the inherent risk and the control risk in the certain scope .

而且，虽然可以通过使用多线程克服此问题；但是，这导致了另一级别的编程复杂性，该方法存在着垃圾收集方面的固有风险。

Also , it 's possible to overcome this problem by using multithreading ; however , it introduces another level of programming complexity that has inherent risks in terms of garbage collection .

因此我们得出结论，会计固有风险的直接动因是会计政策选择，根源来自于不完全契约理论决定的原则导向型会计准则。

Therefore , we conclude that the risks inherent in accounting is the direct result of the accounting policy choice , causes incomplete contract theory from the principle of decision-oriented accounting standards .

在电子商务环境下，审计风险中包含的固有风险、控制风险和检查风险日益复杂化，电子商务审计的风险更加难以控制。

In the environment of e-business , the audit risk , including inherent risk , control risk and detection risk , become more complicated . It is harder to control the e-business audit risk .

注册会计师在审计的过程中，关键是要对固有风险和控制风险进行正确的评估，只有正确地评估固有风险和控制风险，才能找出理想的期望审计风险，进而求得最小的审计成本。

It is the key for CPAs to evaluate inherent risk and control risk properly in the course of audit , only through which CPAs can conclude proper desired audit risk and minimize the cost .

由于银行业固有风险的存在，必然要建立存款保险制度。作者认为，目前在我国建立显性存款保险制度是必要的。

The author believes that it is necessary to establish a savings insurance system in China because of existence of the inherent risk in banking , and puts forward some suggestions on method of establishing the system .

控制措施一是提高评估判断计算机审计固有风险和控制风险的正确性；二是降低计算机审计检查风险。

One of the control measure is to increase the correctness of appraising and judging the regular risk and control risk of computer audit , and the other is to decrease the check risk of computer audit .

审计风险的构成要素包括固有风险、控制风险和检查风险，对于国家审计来说还有评价风险、处罚风险和结果公开风险。

The elements of audit risk are inherent risk , punishment risk and detection risk . As for the government audit , assessment risk , punishment risk and result-releasing risk should be taken into consideration as well .

但是，注册会计师在审计的过程中，又很难对固有风险和控制风险进行正确地评估，在这种情况下只有遵循适度的谨慎性原则即适度高估固有风险和控制风险。

But it is just the biggest problem to evaluate the inherent risk and control risk properly , so CPAs have to follow the moderate prudence principle , that is to say over-evaluate the inherent risk and control risk .