毕业论文中英文翻译—风险导向计在工程审计中的应用.docVIP

西安建筑科技大学华清学院 参考文献 英文原文及中文翻译 专业班级：会计学100x 学生姓名：XXX 学 号：20100301020x 时 间：2014年6月06日  Riskoriented audit in the application of the engineering audit 1. The essence of the riskoriented internal auditing and characteristics 1. The essence of the riskoriented internal auditing risk oriented internal audit is the essence of internal auditors all the attention in the whole process of internal audit risk, and select the project according to the risk degree, in order to reduce the risk as the guidance, the conformity of the internal control system test, material testing, supervision, inspection and evaluation, and puts forward constructive opinions and Suggestions. So it is concluded that the audit report can be used as a reveal enterprise risk, risk prevention and early warning signal of communication, to provide reliable information for enterprise risk management, and as the important basis of judging the enterprise risk. It is necessary for the business process of internal audit in the risk environment observation, put forward Suggestions and countermeasures of risk control, so as to gain more economic benefits for the enterprise. 2. The characteristics of the riskoriented internal auditing compared with the traditional internal audit, risk oriented internal audit has the following characteristics: first, risk-oriented internal audit according to check the business no longer history records and internal control system operation put forward opinions and Suggestions, but according to the current market conditions to analyze the potential risk, and expected and planning for the future development of the enterprise. Secondly, the risk assessment is not only used to confirm the audit focus of individual audit projects, and USES the risk criteria to determine the audit project. Internal audit is not in the internal control system in the view of business activity, but the whole business process in the risk environment observation, guard against potential risks. Again, th