審計(jì)風(fēng)險(xiǎn),以確定研究性的角度看問題【外文翻譯】

1、外文翻譯RiskbasedaudittodetermineresearchientedperspectiveAbstract:Inmodernriskbasedauditmodelwidelyusedtodeterminetheabilityoftheauditingprofessionhasputfwardhigherrequirements.Intheriskbasedmodelframewkdiscussestheimptance

2、thequalityoftheaudittodeterminetheimpactfinallyputfwardproposalstoimprovethequalityoftheaudittodetermine.Keywds:modernriskbasedauditjudgmentsqualityimptanceinfluencingfactstoimprovetheauditrequirementsofmodernriskbasedau

3、ditstaffintheunitauditedthebasicconditionsinternalcontrolfullyundersttakemebasedonthejudgetoidentifyhighriskTheauditareastofocusauditresourcesontheappropriatesubstantiveprocedurestoreduceauditrisktoanacceptableleveltoimp

4、roveauditefficiencyreduceauditcosts.Audittodeterminealsoknownastheauditjobtojudgeisamodernriskbasedauditofanimptantcomponentpartoftheauditsfaceanuncertaincircumstancestheuseoftheirowntomastertheprofessionalknowledgepract

5、icalexperienceintheframewkoftheexistingoccupationalstardstomaketheanalysisestimationionAnaudittodeterminetheimptanceof(1)Audittodeterminethequalityofadirectimpactonauditquality.Throughouttheaudittodeterminetheauditplanim

6、plementreptontheentireprocess.Whethertheauditplanningsampledesigniontheauditassessmentoftheriskstheimptanceofthelevelofassessmentwhichrequirestheauditsprofessionaljudgment.Theauditstodeterminetheirabilitytodeterminewheth

7、ertheevidenceoftheaudittoobtainsufficientappropriateauditopiniondirectlyaffectsthereleaseaffectingthequalityoftheaudit.(2)occupationalnmsconstraintsplaytheroleoftheguidingprinciples.CertifiedPublicAccountantsAuditingStar

8、dsotherprofessionalnmsisonlytheauditsprofessionaljudgmentstoprovideaguidanceconstraintssupptingthedecisionmakingframewk.Knowledgeeconomyinfmationwillreducethequalityofauditjudgments.2.2Auditobjectlevel(1)Thebasicconditio

9、nsoftheauditedentitytheenvironment.Modernriskbasedauditmodeltheauditstaffneedtofullyunderstthebasicsituationoftheauditedentitytheenvironmenttoassessriskofmaterialmisstatement.Oftheauditedunitbasicsituationtheavailability

10、ofenvironmentalconditionswillaffecttheextentcomplexityoftheaudittodeterminequality.(2)theappointmentofaccountingfirmclientssituation.Customercontinuouslyemployedthesameaccountingfirmtoaudittheauditsauditedunitstounderstb

11、ecomefamiliarwiththesituationisadynamicprocesswillsignificantlyimprovethequalityofauditjudgments.2.3Theauditoftheenvironmentaldimension(1)auditingtechniques.Westerncountriesareauditedtodeterminetheuseofauxiliarytoolshasb

12、eenfairlyextensivebutourcountryisnotyetwidespread.Withauxiliarytooltodeterminetheaudittheauditscaneffectivelyrestraintheaudittodeterminethesubjectivetendencytopromotetheuseoftherighttodeterminetheirownway.Therefetheaudit

13、aidsthebodytodeterminetheapplicationofauditingtechniquestogivetheauditprovidesapowerfultechnicalsuppttoimprovethequalityofauditjudgments.cisionmakingmode.Intheauditpracticeauditwkisundertakenbygroupstocompletethemajityof

14、theauditprofessionaljudgmentsaredeterminedbythecollectivedecisionmaking.Chinasthreetierreviewsystemistodeterminethecollectivejudgmentsofexpertscombinedwiththedecisionmakingmodelisbasedontheauditspersonaljudgmentsmultilev

15、eljudgmentsmakingconclusionsmereliable.Threerecommendationstoimprovethequalityoftheaudittodeterminetheaudits3.1level(1)focusonprofessionalknowledgepracticalexperienceintheaccumulationoftheaudit.AuditingStardsotherrelevan

16、tstardstheauditenvironmentareconstantlychangingtheauditsshouldenhancetheirownprofessionalfollowupeducationcontinuouslearningwiththetimesupdateaccumulationofprofessionalknowledgeindustryspecificknowledge.Atthesametimethea