现代风险导向审计

审计模式的新境界：现代风险导向审计

The New State of Auditing Mode : Modern Risk-Oriented Auditing

现代风险导向审计对国家审计风险控制的启示

Revelation of modern risk-oriented auditing to state audit risk control

实施现代风险导向审计对审计收费的影响研究

The Effect of Implementing Modern Risk-Based Audit on Audit Fees

这些举动使得现代风险导向审计这种重要的审计理念和模式，受到行业内外的普遍关注，我国的独立审计实务也将向现代风险导向审计模式转变。

The practice of auditing will change into the modern risk-oriented auditing mode .

现代风险导向审计的特点是：（1）重心前移，从以审计测试为中心到以风险评估中心从企业的战略分析入手；（2）风险评估重心由控制风险向联合风险转移；

The center of risk evaluation is analytical test ;

现代风险导向审计理论创新探析

Study on the theoretical innovation of modern risk-oriented audit

我国实施现代风险导向审计存在的问题及建议

Our country implements the modern risk-oriented audit existence the question and the suggestion

现代风险导向审计是是减少审计风险的有效途径之一。

Modern Risk-oriented Auditing is an effective way to reduce the auditing risk .

管理层舞弊、审计失败与现代风险导向审计

Management Fraud , Audit Failure and Modern Risk-Oriented

警示系数与现代风险导向审计模型

Risk Warning Coefficient and Modern Risk-oriented Audit Model

我国商业银行内部审计运用现代风险导向审计的探讨

Discussion on Application of Modern Risk-Based Audit in Internal Audit of China Commercial Bank

第二部分试图搭建起现代风险导向审计的理论框架。

Part two tries to construct the theoretical system of modern risk-oriented audit approach .

对现代风险导向审计的核心即风险评估进行了深入研究。

Meanwhile , the author studies risk assessment , the core of modern risk-oriented audit .

可见，现代风险导向审计在世界范围内的实施已是不可逆转的趋势。

It is obvious that modern risk-oriented audit approach being used worldwide is an unchangeable trend .

可见，现代风险导向审计已经是当前我国审计界迫切需要研究的一个重点课题。

We can see that modern risk-oriented audit has been a key issue in audit profession .

本部分从分析两种审计模式的主要区别入手，对现代风险导向审计的内涵进行分析。

On the Auditing Reason The third section discloses the differences between traditional and modern risk-oriented auditing .

现代风险导向审计探讨

Probe into Modern Risk-oriented Audit

因此，现代风险导向审计下迫切需要提高注册会计师对盈余管理的预测能力。

Therefore , under the audit of modern risk need to improve the earnings management capacity of CPA .

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 .

现代风险导向审计采用的基本方法，审计风险模型和审计程序。

2 , The methods , the model of audit risk , audit procedures of modern risk-oriented audit .

现代风险导向审计是以风险评估为出发点，并以其贯穿整个审计过程的新的审计模式。

The modern risk-based audit starting with risk evaluating which impenetrate all audit process is a new auditing mode .

为了给审计实践寻求有效的理论支持，审计界提出了现代风险导向审计理论。

In order to find effect theory basis for the independence audit practice , the Modern Risk-Oriented Auditing was advanced .

2006年我国新审计准则的颁布实施以及现代风险导向审计模式的确立，将在政策层面上促进我国会计师事务所行业专门化经营的发展。

New audit standard and modern risk-oriented audit will promote CPA firm to reorganize their staff and practice by industry .

随着社会经济的发展和企业经营的复杂化，传统风险导向审计方法已经难以适应社会的需要，现代风险导向审计应运而生。

With the social and economic development and the complication of enterprises ' operations , modern risk-oriented audit comes into being .

而现代风险导向审计模式与我国实际情况存在差距，目前还很难将其应用到实际工作中。

While risk-based auditing pattern isn 't fit for the reality of China and it is impossible to make in use .

现代风险导向审计模式在针对有限审计资源的分配和重大审计风险的应对这两方面体现出前所未有的优势。

Modern risk oriented audit model have many advantages in allocation with the limited audit resource and measures of major auditing risk .

希望能够对现代风险导向审计在我国商业银行内部审计中的应用有一定的帮助。

Hoping to be helpful to the application of modern risk oriented audit in the internal audit of commercial banks in china .

当前，我国对现代风险导向审计这一先进、新兴的审计技术的理论研究和实务运用与国外相比还有一定差距。

There is a gap between our country and the internationality at theory and practice of the modern risk-oriented audit approach now .

新准则对审计风险模型的重新界定，代表着我国开始实施现代风险导向审计。

The new auditing standards refined the audit risk model , and it means China began to implement the modern risk-oriented audit .

首先介绍了现代风险导向审计的基础理论，包括风险管理理论、战略管理理论和系统理论。

Firstly , introduce the fundamental theories of risk-oriented audit , including risk management theory , strategic management theory and system theory .