风险基础审计

信息化环境下风险基础审计的导向选择

Choice of Risk-based Audit in Information Technology Environment

风险基础审计模式及其应用

Risk-based Audit Model and Its Application

风险基础审计模式的审计风险模型研究

Research on Audit Venture Model of the Venture - based Audit

从审计模式的演进看风险基础审计

Watch the Risk-based Auditing from the Evolution of Auditing Mode

谈制度基础审计与风险基础审计

Audit of system basis and audit of risk basis

风险基础审计理论及应用

The Theory of Risk-oriented Auditing and Its Application

谈风险基础审计在高校的应用

Application of Risk-based Auditing in Higher Education Institutions

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

现代风险基础审计：一个理论框架

Modern Risk-based Auditing : One Theoretical Structure

小议风险基础审计

Brief Discussion of the Risk-based Auditing

本文就有关内部控制、制度基础审计和风险基础审计作一探讨。

So it is discussed about internal control , system basis audit and risk basis audit .

采取风险基础审计方法；

To adopt basic-risk audit approach ;

这两种截然对立的观点表明我们对风险基础审计还缺乏全面的认识。

The two kinds of contra views show that we haven 't comprehensively known the risk-based audit .

它分别从程序和方法两方面来对风险基础审计做出系统的介绍和解释，以使大家对其有一定程度的感性认识。

It generalizes the basic procedure and method of Risk-oriented auditing so as to give readers the sensible recognition .

第一部分介绍了审计模式发展的三个主要阶段，目的在于理解风险基础审计产生的背景；

The first part introduce the course of auditing mode from transaction-based auditing to system-based auditing to risk-based auditing .

论风险基础审计该审计模式以账项基础审计和制度基础审计为基础，并在审计实践中不断发展和完善起来。

The risk-based auditing is a kind of model that based on the accounting number-based auditing and the system-based auditing .

会计理论界和职业界将矛头直指西方国家自20世纪80年代以来兴起的风险基础审计。

Professionals in the accounting field turn their eyes to the risk-based audit which rose in the western countries in 1980 's.

在审计实践中运用风险基础审计，可以有效地规避审计风险，提高审计工作效率和质量。

Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing .

目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。

At present , auditing of our commercial banks is in a mixed transitional period from transaction-based auditing to system-bas ed auditing and risk-based auditing .

有人认为要反思甚至停止采用风险基础审计方法，而有人认为要大力推进风险基础审计方法在审计工作中的应用。

Some argued the risk-based audit should be rethought and even stopped , and others thought it should be generally applied in the audit process .

为适应这种局面，一种新的审计方法一风险基础审计逐步兴起并的到了广泛的应用。

To adapt the situation , Risk-oriented auditing , a new auditing method , has been growing up gradually and has been used more widely .

内部审计模式经历了控制基础审计、流程基础审计、风险基础审计、风险管理基础审计等发展阶段。

The internal auditing approach experiences four stages of development , which are control-based auditing , process-based auditing , risk-based auditing , and risk management-based auditing .

风险基础审计是传统审计过渡到现代审计的标志，实施风险基础审计是有效减少审计风险、恰当分配审计资源、提高审计效率的途径。

Risk-based auditing marks the transition from traditional auditing to modern auditing . It can effectively reduce audit risks , appropriately distribute auditing resources and improve auditing efficiency .

风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。

Risk basic audit is on the basis of analyzing and evaluating audit risks , so it is the mark of transition from traditional audit to modern audit .

设定高层次的双重审计目标、推行定期轮换制和开展风险基础审计是提高我国注册会计师舞弊审计水平的重要措施。

In order to improve the Chinese CPA 's level of auditing for fraud , it is essential to set double auditing objective , to enforce reasonable appointment and to implement risk-oriented auditing .

网络银行的内部审计应以风险基础审计模式为主，兼顾账项基础审计和制度基础审计两种模式。

The internal audit of network bank should make the risk-based audit pattern as its mainstay . At the same time , it should also consider the account-based audit pattern and the system-based audit pattern .

风险基础审计已被普遍应用于国际五大，而我国独立审计行业整体上还停留在制度基础审计阶段，为数不少的会计师事务所甚至还在沿用帐项基础审计模式。

Risk-based auditing has been applied in the ' big five ' , but external auditing in China still lingers about the system-based auditing on the whole , and even some accounting firms still implement the transaction-based auditing .

内部控制由内部牵制、内部控制制度到内部控制结构的历史演进，促使审计模式演进的契合，进而导致注册会计师无论是在制度基础审计下，或是在风险基础审计下对内部控制的依赖。

Internal control has the historical progress from inner checking , internal control system to internal control structure . It promotes the agreement with the progress of audit mode , leading to the dependence of registered accountant audit on enterprise internal control .

本文论述了风险基础审计的特点、意义，在借鉴国外比较成熟的风险基础审计运用经验的基础上，对我国风险基础审计运用的基本程序进行了探讨。

This paper conducts research into the characteristics , and significance of risk-based auditing as well as the basic procedures of applying risk-based auditing in the context of China on the basis of experience of its application abroad , which is relatively more mature .

无论是在制度基础审计阶段还是在风险基础审计阶段，对内部控制，尤其是内部会计控制进行测试和评估都是注册会计师进行会计报表审计的重要基础性工作。

It is always a very important and basal task to test and appraise the internal control system ( mainly the internal accounting control system ) for the annual auditing of a company , either in the stage of system-based auditing or risk-based auditing .