statements of auditing standards meaning in Chinese

审计标准说明

Sas statement of auditing standard
审计准则汇编
Chapter four reviews the involvement process of the overseas statement of auditing standards about detecting fraud , and obtains the enlightenment that exterior audit objective passed through 70 years development and returns to the zero point namely " responsibility for fraud detection " . and then this part proposes that we should construct the auditing model based on auditing objectives , therefore design the detecting - fraud auditing model
第三部分内容:在对制度基础导向审计模式、传统风险导向审计模式以及现代风险导向审计模式在我国适用性的分析基础上,回顾了国外舞弊导向审计准则的变迁过程,指出外部审计目标1经过70年的发展变迁又回到了原点即“查错防弊” 。