制度基础审计

第二部分介绍了风险导向审计程序与方法的特点，通过与制度基础审计模式的比较，指出风险导向审计在审计程序与方法上的特点；

The second section introduces the characters of the procedure and method of the risk-oriented audit approach and discloses the similarities and differences compared with the system-based audit approach .

论风险基础审计该审计模式以账项基础审计和制度基础审计为基础，并在审计实践中不断发展和完善起来。

The risk-based auditing is a kind of model that based on the accounting number-based auditing and the system-based auditing .

谈制度基础审计与风险基础审计

Audit of system basis and audit of risk basis

本文就有关内部控制、制度基础审计和风险基础审计作一探讨。

So it is discussed about internal control , system basis audit and risk basis audit .

而风险导向审计是在账项基础审计和制度基础审计的基础上发展起来的，是科学技术突飞猛进、政治经济环境急剧变化的背景下迎合高度风险社会的产物，代表了现代审计发展的趋势。

Risk-oriented auditing developed from accounting number-based auditing and system-based auditing . It stands for the development trend of modern audit .

在历史进程中，审计模式的发展依次经历了三个阶段：账项基础审计阶段、制度基础审计阶段、风险导向审计阶段。

In the course of history , auditing mode went through three stages : accounting number-based auditing , system-based auditing and risk-oriented auditing .

目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。

At present , auditing of our commercial banks is in a mixed transitional period from transaction-based auditing to system-bas ed auditing and risk-based auditing .

根据审计目标以及所采用的审计方法，商业银行审计模式经历了账项基础审计、制度基础审计、风险导向审计三个发展阶段。

There are three main periods in the development of commercial bank audit : the Transation-based auditing , the System-based auditing and the Risk-based auditing .

我国现代企业内部审计自20世纪80年代起步以来，一直以账项基础审计和制度基础审计为主流。

Our country began the internal auditing in the eighties of the 20th century , has been making use of the transaction-based auditing and system-based auditing .

本文在了解国内外审计理论和审计实践现状的基础上，利用系统、比较、演绎、分析等研究方法，对制度基础审计和风险导向审计进行了比较研究，以了解两种审计模式的异同。

This paper compares System-Based Auditing and Risk-Oriented Auditing with the use of some research approach , such as comparing , system , deduce , case analyses , etc.

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。

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 .

网络银行的内部审计应以风险基础审计模式为主，兼顾账项基础审计和制度基础审计两种模式。

The internal audit of network bank should make the risk-based audit pattern as its mainstay . At the same time , it should also consider the account-based audit pattern and the system-based audit pattern .

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。

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 .

以本文的建立的内部控制评价体系为基础的制度基础审计不仅保证了审计工作质量，提高了审计工作效率，还有效降低了注册会计师的审计风险。

This article to establish internal control evaluation system based on system-based audit not only to ensure the quality of audit work to improve the efficiency of audit work , but also effectively reduce the audit risk of Certified Public Accountants .

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。

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 .

制度基础审计在管理层舞弊方面的缺陷与注册会计师法律诉讼风险的不断加大，决定了这种审计模式日益不符合需要，因此有必要引入风险导向审计。

The faults of system-based auditing in management 's embezzlements and the increasing risk of the lawsuits on the CPAs determined that this kind of auditing mode does not accord with needing day by day , so it is necessary to introduce the risk-oriented auditing .

也有些事务所采用制度基础审计，将审计的重点放在对内部控制制度各个控制环节的审查上，目的是发现内部控制制度的薄弱之处，找出问题发生的根源，然后针对这些环节扩大检查范围。

Other firms use the system-based auditing , the auditor focus on the internal control system to control all aspects of the review , aiming to identify the weaknesses of internal control , the root of the problem , and then to expand the scope of the inspection .

由于这种评审方法的准确性与可操作性，会极大地减少制度基础的审计风险，因而该项内部控制模糊评审的研究对制度基础审计具有重要的意义；

Being accurate & practicable and subtracting audit basing on system 's control risk , the internal control system 's fuzzy appraisal is of very important meaning to audit basing on system .

我国资本市场审计诚信相关利益主体的行为、基本道德框架、审计诚信规范层次、审计制度的信誉基础和审计诚信培育环境改造问题共同支持该论题研究。

Secondly , I expound the problem of auditing honesty from the aspects of relative interests entity , basic moral framework , administrative levels of auditing honesty , goodwill basis , and environmental optimization , which supports the research of this proposition .

内部控制由内部牵制、内部控制制度到内部控制结构的历史演进，促使审计模式演进的契合，进而导致注册会计师无论是在制度基础审计下，或是在风险基础审计下对内部控制的依赖。

Internal control has the historical progress from inner checking , internal control system to internal control structure . It promotes the agreement with the progress of audit mode , leading to the dependence of registered accountant audit on enterprise internal control .