审计技术 meaning in English
audit technique
Examples
- The system risk under the eas is analyzed then , the internal control and external control method are given later . the computerized system auditing , which is the base of the auditing of eas , is discussed in detail . in the last of the chapter , further description on auditing technology support , management system , anti - risk , and law environment is given out
文中首先比较了手工系武汉理工大学硕士学仲论文一统与电算化系统的内部控制，继而在分析e会计系统下的系统风险的基础上，讨论了其内部控制和外部控制，并探讨了电算化下的审计问题以对e会计系统下的市计起到管中窥豹的作用，最后对电子商务环境下的审计技术支持。 - Section 5 , establish the audit technique the committee to make to order the degree . first , establish the independence audit appraisal personal name volume the system settle the person with the concrete case three squares choose a system . again , establish the audit appraisal to settle the standard
第五节，建立审计技术鉴定制度:首先，建立审计鉴定委的必要性;其次，建立独立的审计鉴定人名册制度和具体案件的鉴定人三方选任制度;再次，设立审计鉴定标准;最后，审计鉴定委的运作。 - Our research project is basic condition platform construction project of the national science and technology of the ministry of science and technology . this paper researches the security audit techniques which watch and track actions in network information systems , and develops audit tool software . on the base of technology research , we will constitute technology standards that have own intelligence property , so that we could enhance network recovery capability to protect important computer information systems
本文课题是科技部国家科技基础条件平台建设项目,研究对网络信息系统进行全面监视和对网上行为进行跟踪的安全审计技术,开发符合信息安全管理需要的审计工具软件,为构建网络安全信息系统提供技术支持,并在技术研究的基础上研究制定具有自主知识产权且能与国际接轨的技术标准,以提高国内信息网络防御能力,保护国家关键基础设施,维护国家事务、经济建设、国防建设、尖端科学技术等重要领域的计算机信息系统的安全。 - With the changing of computer - accounted information system in information handling process 、 inner control 、 information storing intermedium and recording method , it produces effects on these , such as audit indexes 、 audit contents 、 audit technologies 、 auditors of quality and estimation of audit evidences
会计电算化信息系统在信息处理流程、内部控制、信息存储介质和存取方式等方面的变化,对高校内部审计的审计线索、审计内容、审计技术、审计人员的素质、审计证据的评价等方面都产生了影响。 - The auditor ' s sense of risk gets unprecedented enhancement , and the audit technology is constant innovating too , at the same time the application of the risk - oriented audit develops rapidly . under the risk - oriented audit , the auditor identity the risk that the enterprises exist at first , and then assess the risk on this basis , according to the result of assessment determine the time , range of substantive test , implement substantive test , in order to bring the auditing risk down to the acceptable level . this also improved the auditor ' s result and efficiency
审计人员的风险意识得到空前的加强,审计技术也在不断革新,从而使得风险导向审计的应用迅速发展起来,在风险导向审计下,审计人员从企业经营风险入手,找出风险源,首先识别出企业经营风险和控制风险;再在此基础上进行审计风险的评估,根据评估结果决定实质性测试的时间、范围和性质等,据此实施实质性测试以将审计风险降到审计人员的可接受水平。