1) the accounting book foundation audit
账目基础审计
1.
Seeing from the audit development, the evolution of model of obtaining evidence of audit make an important push function therein, which generally go through three main stages: the accounting book foundation audit, the system foundation audit, and the risk foundation audit.
审计取证模式的演变大致经历了三个主要阶段:账目基础审计、制度基础审计、风险基础审计。
2) transaction-based auditing
账项基础审计
1.
Since the emergence of modern folk audit,audit mode has experienced three main development stages,namely,transaction-based auditing,system-based auditing and risk-oriented auditing.
自现代民间审计诞生以来,审计模式经历了三个主要的发展阶段,即账项基础审计模式、制度基础审计模式和风险导向审计模式。
2.
transaction-based auditing, system-b ased auditing, risk-based auditing.
西方商业银行外部审计主要由社会民间审计组织承担,其审计模式大致经历了账项基础审计、制度基础审计和风险导向审计三个发展阶段。
3) audit of accounting basis
会计基础审计
4) account audit
账号审计
5) book audit
账簿审计
6) system-based auditing
制度基础审计
1.
Since the emergence of modern folk audit,audit mode has experienced three main development stages,namely,transaction-based auditing,system-based auditing and risk-oriented auditing.
自现代民间审计诞生以来,审计模式经历了三个主要的发展阶段,即账项基础审计模式、制度基础审计模式和风险导向审计模式。
2.
This article focuses on the research of the c orre ctne s s- di stingui shing o f datasemotme problem thh is falen across in the transaction-based auditing and thefuzzy synthetic evaluation problem that is faced in the system-based auditing.
本文主要研究帐项基础审计中所遇到的数据语义正确性判别问题及制度基础审计中所面临的模糊综合评价问题。
3.
It is difficult for us to form correct and entire understanding if we didn t compare System-Based Auditing and Risk-Oriented Auditing.
如果对制度基础审计和风险导向审计没有作比较研究,我们就很难对它们形成正确和全面的认识,更谈不上吸收和借鉴。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条