风险评估程序

最终，风险评估程序的创造在与被审客户建立伙伴关系中起到了关键作用。

Finally , the creation of a risk assessment process played a key part in building partnerships with audit clients .

企业层面的目标并有效地传达给了员工和董事会，公司具有风险评估程序，并关注各方面存在及可能存在的风险。

Enterprise level goals and effectively communicated to the staff and board of directors , the company has a risk assessment process , and focus on all aspects of existence and possible risks .

本文首先对雷电学基础理论进行简要介绍。对雷击风险评估技术、程序、要求进行了探讨。

Firstly , This paper study brief the theoretical basis of the lightning . Of the lightning risk assessment techniques , procedures , and requirements are discussed .

论文从施工企业角度出发，以国际学术界风险研究为基础，结合桥梁工程施工风险的特点，对桥梁施工风险评估的程序和方法进行了深入的分析和研究。

From the views of the construction companies , the paper , on the basis of international academic results oft risk management , and with consideration of the features about bridge construction , mostly studies on the procedures and methods about risk evaluation of bridge construction .

本文结合美国舞弊审计准则、新的国际审计风险准则研究成果，试图从管理层中性假设变更、舞弊风险评估及舞弊审计程序三方面描述管理舞弊审计策略。

By using the U.S.principles of Fraud Audit and the new results of International Standard on Audit ( ISA ), this paper explores the tactics on management fraud audit from such aspects as change of management " neutrality " hypotheses , fraud risks evaluation and fraud audit procedures .