审计风险模型

因此，基于ERP的审计风险模型应用研究就是为了能够使注册会计师在ERP环境下更好的分析、控制审计风险，提高审计质量，这有着很重要的理论意义和现实意义。

Hence , the search of the application of audit risk model under ERP can help CPAs analysis and control the audit risk and increase the quality of audit in the environment of ERP , which has important meaning of theory and practice .

审计风险模型考虑的要素不够全面。

There aren 't overall essential factors in audit risk model .

基于ERP的审计风险模型研究

Study on Auditing Risk Model under the Condition of ERP

ERP环境下影响审计风险模型的构成要素主要包括固有风险、控制风险和检查风险三个方面。

There are three factors that affect the auditing risk under the condition of ERP , such as inherent risk , control risk and check risk .

现代审计风险模型分析探讨

Analysis and Discussions on Modern Audit Risk Model

网络经济下的审计风险模型重构

Reconstruction of audit risk model under network economy

审计风险模型的发展与应用

Development and Application of Audit Risk Model

现代审计风险模型评析

The Analysis Of Modern Auditing Risk Model

试论审计风险模型的改良

On the Improvement of Audit Risk Model

新审计风险模型将审计的重心放在了重大错报风险评估，新的评估框架带来了一些重要概念的重构。

The new model of audit risk puts more emphases on the estimate of significant risks .

然后，对现有审计风险模型加以分析修正，得出一个改进的审计风险模型，并通过综合模糊评价法利用改进后的审计风险模型计算出审计风险。

And then introduce a improved model for measuring audit risk by analyzing the former model .

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 .

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 .

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 .

虽然现代审计风险模型在理论上有显著的进步，但在我国现阶段推行面临着环境、制度、技术和人员等方面的难题。

Though Modern Auditing Risk Model has a great innovation on theory , it has many problems in environment and technique and people .

第二章对审计风险模型的发展进行了概述，分别详细介绍了审计风险模型发展过程中经历的三个阶段以及每个阶段审计风险模型的特点及不足。

The second chapter summarized the development of the audit-risk model and described the three stages of audit-risk model as well as the character and shortage .

因此，环境审计风险模型的推广和运用也可以说为我国审计事业的发展提供了一个很好的契机。第六章，结论与建议。

Therefore , the promotion of the modle can be considered as a good opportunity for the development of audit in china . Finally , Conclusions and recommendations .

重点在于对最新的审计风险模型进行细化，并采用多层次模糊综合评价的方法对影响审计风险的因素进行量化评估，使审计风险模型的应用更加具体化。

The focus on the detailed to the latest audit-risk model and the use of qualify of multi-level fuzzy comprehensive evaluation , which make the audit-risk model become more specific .

无论是传统的审计风险模型还是国际注册审计师协会发布的最新的审计风险模型都是在传统的审计环境下，对于审计风险模式的界定和计量。

Whether traditional audit risk model or the newest audit risk model issued by International Register Audit Association are to define and to calculate audit risk mode under traditional audit environment .

运用环境审计风险模型需首先考虑环境会计风险，然后对环境管理风险进行评价，最后再确定环境检查风险的水平。

The application of the environment audit risk model requires first consideration of the environment accountant risk , then evaluation of the environment management risk , and finally determination of the level of the environment inspection risk .

其次，详细分析了如何应用现代审计风险模型，分为三大步骤：设定期望审计风险、评估重大错报风险和确定检查风险。

Thereafter , the paper explains three steps about how to utilize contemporary model of auditing risk . The three steps are : setting desired auditing risk , evaluating risk of material misstatement and determining detection risk .

因此需重新定义并构造新的独立审计风险模型，并从独立审计风险收益角度透视和分析，以期发现管理独立审计风险的有效途径。

Therefore the author maintains that it is effective to redefine , construct a new model , and to explore over the independent audit risks in perspectives of benefit , so as to seek a proper way of management .

由于传统审计风险模型，以简化主义认知模式为指导的传统风险导向审计在理论与实务上固有的缺陷，使得传统审计方法不能使审计师满足社会经济发展要求。

For traditional auditing risk model , there exist inherent defects of traditional risk-orientated auditing in the fields of auditing theories and practices based on simplified cognitive model , auditors could not meet the needs of social economic development .

从概念体系内部逻辑统一性和审计风险模型的计算公式出发，明确指出“意见不当论”这一类审计风险概念体系符合审计风险作为程序性技术风险的本质；

Then it concludes that the concept system under RIV is inherently right by comparing and evaluating from internal logic consistence and Audit Risk Model , and audit risk being a procedural technical risk which complies with its essence ;

并且借鉴了财务报表审计风险模型，在内部控制审计中引入了内部控制审计风险模型。

And introduce the internal control audit risk model to internal control audit , drawing on the financial statement audit risk model . ( 2 ) CPA can carry out the audit of internal control and the audit of financial statement at the same time for the same audited unit .

注册会计师审计风险计量模型的研究

Quantitative Model of Auditing Risks of Registered Accountants

通过构造审计风险计量模型，为审计风险要素的计量提供方法和依据，缩小主观判断与实际水平之间的差异，更有效的保证审计质量和提高审计效率。

The constructed models of calculating audit risk can provide method and basis for CPA to estimate the risk factors so that CPA may reduce the difference between the subjective judgment and the actual level and finally CPA may ensure the audit quality and improve the audit efficiency .

摘要从会计信息失真这一角度出发，建立审计风险博弈分析模型。

From the point of accounting disinformation , the game analysis model on audit risk is established .

新的审计风险定义及模型能够解释审计实务中的现象，对审计实务有指导意义。

The new audit risks definition and model can explain the phenomena in audit real affairs , it has the guiding significance of audit affairs .