风险审计

风险审计理论研究

Risk - based Auditing Theory

信息系统审计的理论架构&论其学科归属与基于风险审计理论的操作流程

The Frame of Information System Audit Theory : A Discussion on the Subject ISA Attributed to and the Operation Flow Based on Risk-Audit Theory

最后对企业人力资本投资风险审计的定义及其要素进行了界定；

In the last part of the thesis , conception and elements of humane capital investment risk auditing are confined and imagined , and the contents of it are researched .

本文将审计质量管理与现代风险审计方法结合，旨在为会计师事务所建立专门适应于这种新的审计方法的质量管理模式。

The theory of quality management is introduced into the Modern Risk-oriented Audit in this paper for constructing the new quality management system that adapting to the new Audit method for the Public accounting firms .

XXX研究所风险导向审计模型研究与实践

The Research and Practice of ××× Institute for Model of Risk-Oriented Audit Approach

本文就是在这种现实需求的背景下，以XXX研究所为例探讨在内部审计部门实施风险导向审计方法的思路和程序。

Taking XXX Institute as an example , a new idea and process about the risk-oriented audit approach by internal audit departments is illustrated in this thesis .

风险导向审计是现代财务审计的重要方法，把它应用到EDP系统审计中的关键问题是如何正确评估EDP系统控制风险水平，以便确定后续EDP系统审计的取证范围。

Risk Guideline auditing is an important method in modern financial audit . The Key problem in using EDP system is to evaluate the level of risk control to decide the scope in obtaining evidence for audit .

为研究内部控制风险与审计定价的相关性，我们根据理论分析提出以下三个假设：H1：内部控制缺陷披露与否与审计定价正相关；H2：内部控制缺陷数量与审计定价正相关。

To study the risks and the audit of internal control related to pricing , we propose the following theoretical analysis based on three assumptions : H1 : Internal Control and Audit Pricing vulnerability disclosure are related ; H2 : Internal Control and Audit Pricing number of defects are related .

风险导向审计，已经成为未来审计模式的一种趋势。

Risk-oriented auditing is the trend of auditing mode in future .

风险导向审计模式下内部审计的变化分析

The Analysis on the Change of Internal Auditing Based on Risk-oriented Auditing

对审计风险与审计证据关系的认识

Realization of the Relation between Auditing Risk and Auditing Evidence

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

试论风险导向审计模式在内部审计工作中的运用

On the Application of Hazard-oriented Audit Pattern in Internal Audit

风险导向审计理念是审计界研究的一个重要课题。

The Risk-Oriented Audit Model is a important issue for auditing research .

风险导向审计取证专家系统的关键问题探讨

Research on Key Problems of Expert System for Risk-oriented Audit

风险管理审计在我国企业的应用研究

The Applied Research of Risk Management Auditing in Chinese Enterprises

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

对我国引入风险导向审计模式的探讨

An Discussion of Introducing the Risk-Oriented Audit Model into China

论审计重要性、审计风险和审计证据的联系

The Connection among Audit Importance Audit Risk and Auditing Accordances

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

上海国家会计学院专门建立了一个实验室来研究风险导向审计问题；

Shanghai National Accounting Institute established a laboratory to study it exclusively ;

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 .

试析会计风险与审计风险之异同

Analyses on the Similarities and Differences between the Accounting Risk and Audit Risk

审计风险与审计成本的分析与决策

Analyses and Decisions about Audit Risk and Audit Cost

风险导向审计下的经营风险识别与评估研究

Research on the Identification and Assessment of Business Risk under Risk Oriented Audit

我国风险管理审计存在的问题及对策

Problem and Countermeasure in Risk Management Audit in China

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

风险导向审计在国有商业银行中的应用

The Application of Risk-oriented Audit to State-owned Commercial Banks

设计院内部控制和风险管理审计研究

Research on the Audit in Internal Control and Risk Management of Design Institutes