现代审计

现代审计倚重内部控制及控制测试。

As modern auditing depends on internal control and control test .

加强审计实践教育培养现代审计人才

To Strengthen Auditing Practice Education , to Train Modern Auditing Talent

第二，现代审计功能的弱化。

Second , the function of auditing is undermined now .

利用计算机进行审计是现代审计发展的客观要求和必然趋势。

Material-buying audit by computer is modern objective request and inevitable trend .

审计信息化是现代审计的发展方向。

Informationalize of audit is developmental direction of modern audit .

综合审计工作在现代审计中的作用和任务

Role and Task of Synthetical Auditing Work in Modern Audit

现代审计是抽样审计，存在一定程度的风险。

Modern audit is kind of sampling audit , which involves certain risks .

环境审计是环境管理和现代审计的交叉学科，是世界范围内的新生事物。

Environmental auditing is a subject where environmental management and modern auditing overlap .

现代审计面临的问题与对策

The Facing Problems of Modern Audit and Countermeasure

现代审计风险模型分析探讨

Analysis and Discussions on Modern Audit Risk Model

现代审计本质新论

New Viewpoint on the Nature of Modern Audit

在审计过程中实施风险管理是现代审计的特征。

The implementation of audit risk management is of major concern in modern audit .

风险基础审计：传统审计过渡到现代审计的标志

Risk Basic Audit : The Mark of Transition From Traditional Audit to Modern Audit

现代审计文化的构建

The Construction of the Modern Audit Culture

现代审计活动中的行为研究

Research on Behaviors in Modern Auditing Activities

现代审计风险模型评析

The Analysis Of Modern Auditing Risk Model

现代审计的功能随着受托经济责任内容的不断拓展而拓展。

With the function of modern auditing economic responsibility of content and expand continuously expanding .

基于重大错报风险的现代审计模型应用研究

The Research on Application of Modern Audit Risk Model Based on the Risk of Material Misstatement

现代审计功能拓展；

Expansion of Modern Audit Function ;

论现代审计的基本特征与我国审计的发展方向

On the Basic Features of Modern Audit and the Direction of the Development of China 's Audit

第二章系统地论述了现代审计风险模型应用的基本概念框架及理论基础。

This thesis is divided into five parts to discuss modern audit risk model and its application .

现代审计风险模型是应用现代风险导向审计理论指导审计实务的工具。

Modern audit risk model is a tool to provide guidance on audit practices through modern risk-orientedaudit theory .

当今政府绩效审计已慢慢成为现代审计的主流方向。

The achievement effect audits the government in the nowadays becoming modern auditing main current already slowly direction .

绩效审计是政府审计工作的发展方向，是现代审计的主流。

Performance Audit are the development direction of the Government audit work , the mainstream of modern audit .

现代审计产权论

On Modern Audit Equity

风险导向审计成为现代审计发展的必然趋势；

The guidance of risk audit having become the necessary trend of the development of the contemporary audit ;

本次修订的核心是启用现代审计风险模型，以提高注册会计师发现财务报表重大错报的能力。

The aim is to improve the CPA 's ability of discovering the important errors in financial statements .

审计师企业伦理鉴证服务研究&现代审计功能拓展与创新的一种解读

Study on Auditors ' Ethics Attestation Services & an interpretation of the expansion and innovation of modern audit function

同时，会计审计国际化的趋势也对现代审计功能拓展提出了具体要求。

Meanwhile , the internationalization trend of accounting and auditing raises specific requirements on the expansion of modern audit function .

现代审计历程的每一次重大变革必然伴随着现代审计功能内涵的演变和外延的拓展。

Each major change in the course of modern audit inevitably accompanies the expansion of connotation and extension of audit .