制度基础审计 meaning in Chinese
system-based audit
Examples
- Argumentation of the audit work inside enterprises about erp environment
关于制度基础审计的程序与评价 - This article focuses on the research of the c orre ctne s s - di stingui shing o f data semotme problem thh is falen across in the transaction - based auditing and the fuzzy 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。 - Risk - based auditing has been applied in the " big five " , but external auditing in china still lingers about the system - based auditing on the whole , and even some accounting firms still implement the transaction - based auditing
风险基础审计已被普遍应用于国际“五大” ，而我国独立审计行业整体上还停留在制度基础审计阶段，为数不少的会计师事务所甚至还在沿用帐项基础审计模式。 - Chapter two reveals the contents and the characteristic of the system - based auditing model and the traditional risk - oriented auditing model which are extensively adopted in our country . and then it carried on the comparative analysis about the limitation of them
第一部分首先介绍了目前在我国流行的制度基础审计模式和传统风险导向审计模式的内容和特点,然后分别对其存在的缺陷进行了比较分析。 - It is always a very important and basal task to test and appraise the internal control system ( mainly the internal accounting control system ) for the annual auditing of a company , either in the stage of system - based auditing or risk - based auditing
无论是在制度基础审计阶段还是在风险基础审计阶段，对内部控制，尤其是内部会计控制进行测试和评估都是注册会计师进行会计报表审计的重要基础性工作。