审计技术方法

审计技术方法是审计人员达到审计目的的一种手段和工具，从某种程度上讲，它决定了审计执业质量的高低。

Audit technique is the measure and tool to realize auditing purpose which decides auditing quality .

随着公司治理的深化和审计技术方法的发展，内部审计和外部审计之间的关系越来越紧密，呈现出内部审计与外部审计趋同的趋势，如内部审计外包。

With the deep study of corporate governance and the development of methods for auditing , the relationship between internal audit and external audit has become more and more close , so that there is a trend of convergence , such as outsourcing internal audit .

浅谈住宅安装工程审计的技术方法

On the Technical Methods of the Audit on the Residence Installation Engineering

近几年在国际范围内，计算机审计技术、方法等得到了快速发展。

At the international level in recent years , the computer audited technology , method have got the fast development .

自20世纪60年代以来，审计技术和方法得到了相当大的改进，审计职业界也颁发和修订了一系列准则，审计质量得到了很大提高。

Since the 1960s , the auditing techniques and methods have made considerable improvements , and Auditing Group also issued and emended a series of rules . The quality of Auditing made great progress .

清洁生产审计方案评估技术方法探讨

Technical Study on Option Evaluation of Cleaner Production Audit

研究火力发电厂能源审计的技术与方法有重要的现实意义。

Study of thermal power plant energy audit technology and method has an important practical significance .

现代风险导向审计是审计技术方法在系统理论和战略管理理论上的重大创新。

Modern Risk-Oriented Auditing is a great innovation of auditing technology in systematic theory and strategic management theory .

文章对清洁生产审计方案评估技术方法进行了探讨，提出的清洁生产审计方案评估技术方法包括方案分类评价、方案筛选和可行性分析等内容。

This paper studied and proposed the technical procedure on the option evaluation of the cleaner production audit , the technical procedure consisted of option category assessment , option screening and feasibility analyses .

在网络审计新技术、新方法中，本文着重研究了采用数据仓库支持网络审计判断；

In the new technology and new method of network auditing , this dissertation focuses on the study of supporting network auditor 's judge through adoption of data warehouse .

以实现计算机审计为目标，全面改进审计技术方法；

Improve the audit techniques entirely for the purpose of computerizing audit ;

分析程序是会计报表审计中的一种十分重要审计程序与技术方法。

In audit work , you can get twice the result with half the effort when you make good use of analysis procedure .

分析性复核在注册会计师审计中的运用掌握舞弊审计的技术策略和方法，尤其是分析性复核方法。

Also , it requires the registered accountants to grasp the technical tactics and methods of fraudulent practices auditing , especially analytical checking ones .

对审计职业界内部来说，完善审计理论及技术方法、提高专业胜任能力以应付经济环境的巨大变化，对保持职业的发展有着深远意义。

To respond to the tremendous changes of the economic environment , it has profound meaning for auditors to improve professional ability with further audit theories and technical methods .

论述了政府公共工程绩效审计的目标、内容、审计程序、审计技术方法，并以深圳市城市污水处理厂项目为例，进行政府公共工程绩效审计案例分析；

Discusses the aim , the content , audit procedures and audit technologic methods of performance audit of government public works , explains the above matters by giving the example of Shenzhen municipal sewage disposal plants ;

分析性复核是会计报表审计中的一种十分重要审计程序与技术方法，它对提高审计工作的效率，降低审计成本与审计检查风险，确保审计质量有着非常重要的现实意义。

Analytical check is the very important audit procedure and technical method for accountant 's reporting statistics , which has realistic significance in improving auditing work efficiency , decreasing auditing cost and risk and guaranteeing auditing quality .

审计抽样技术是风险导向型审计的重要技术和方法，也是审计决策支持系统的关键技术，其在审计决策支持系统中的应用效果直接关系到审计的效率和效果。

Audit sampling is an important technology and method of risked based audit and a key technology in ADSS development , and how it is applied in ADSS will influence the efficiency and effectiveness of auditing directly .

现代风险导向审计是一种新的审计模式，它是审计技术方法在系统理论和战略管理理论上的重大创新。

Modern Risk-Oriented Auditing , as a new kind of auditing concept and mode , is a great innovation of auditing technology in systematic theory and strategic management theory .

因为单纯研究具体技术方法不能解决开展绩效审计的现实问题，本文从思想方法创新指导具体审计技术方法的角度进行绩效审计方法模式研究。

Because specific technical methods alone can not solve the real problems of performance audits , this dissertation studies specific audit technical approach guided by innovative thinking method .

从创新理论谈及审计创新，同时指出，审计创新理论应包括审计技术和方法创新、审计教育创新、审计知识创新、审计体制创新等重要内容。

Based on the innovation theory , this paper discusses the innovation of audit and put forward that the audit innovation theory should contain audit technology , method innovation , audit education innovation , audit knowledge innovation and audit mechanism innovation .

国外对审计风险管理的研究着重在于改进和完善风险导向审计的技术与方法，把审计风险要素划分为重大错报风险和检查风险，体现战略分析经营环节分析会计报表剩余风险分析的基本观念。

Foreign researches focus on perfecting the risk-based auditing technology and method . The modern model of audit risk makes up of material misstatement risk and check risk , which indicates the basic idea on " Strategy Analyze Business Process Analyze Surplus Risk Analysis of Accounting Statements " .

数据式审计是一种崭新的审计模式，它带给我们的不仅仅是审计技术、方法的变更，更是审计思维的全面转变。

Data auditing is a new auditing model , which bring us not only the changes in auditing methods , but also the comprehensive transformation of auditing mentality .

转变审计观念，首先加强审计宣传，树立绩效审计观念，其次创新审计技术和审计方法，提高绩效审计效率，再次从事后审计为主向事前、事中审计为主转变。

Strengthening of audit information to establish the concept of performance audit , Innovative audit techniques and audit methods to improve the efficiency of performance audit . After engaging in the main to the prior audit , a matter mainly of changes in audit .

探索财务审计取证专家系统的关键问题，可以为真正实现智能审计取证系统、完善现行审计技术方法和彻底解决财务审计工作存在的三低一大问题奠定重要基础和提供新的思路。

Above all , to explore the solution to the key problem of establishing the expert system of financial audit can provide some new ideas of improving the audit method and solving the problems in audit work .

本文重点对如何控制网络审计风险进行了探索性研究，详细阐述了如何从建立风险管理机制、创新审计技术与方法、提高数据质量、降低检查风险等方面进行风险控制。

This dissertation emphases study of controlling risk of network auditing and it expatiate in detail how to based risk management mechanism , innovate technology and measure of auditing , improve quantities of data , reduce check risk .

合理的收益分配不仅有利于遏制审计过程中的机会主义行为、防止人力资本偷懒及非人力资本的滥用，而且有利于审计技术和方法的创新。

A reasonable allocation can not only prevent the shirking of human as well as the abuse of substantial capital , but also promote the originality on auditing technique and methods .

构建了计算机审计的基本理论框架，提出了计算机审计的一般模型，主要包括计算机环境下的审计对象、审计作业模式、审计基本方式、审计技术方法等。

The framework for computing auditing is initially established , including auditee , audit operation model , audit basic fashion , audit new technology and so on in computing environment . It gives priorities to the transformation from computing auditing to intelligent audit system .

文章对计算机审计含义、方式、目标、任务、特点及其产生和发展进行剖析，对国内外计算机审计的历史和现状进行了研究和比较，阐述了各种计算机辅助审计的技术和方法。

This paper analyzes the meaning , methods , objective , mission , characteristics , origin and development of computerized audit , studies and compares the history and present condition of domestic and foreign computerized audit , and expounds various technologies and methods of computer-aided audit .