审计

How does internal audit take part in ERM efficiently? The most difficult problem is to not have the ready-to-wear and available internal audit model.

内部审计更好的参与到全面风险管理当中所面临的最大难题是，没有现成可用的内部审计模式可供借鉴。

The basic programs of risk leading audit are planning stag e,implement stage and report stage,compare with system leading audit,it has great contents.

风险导向审计的基本程序仍为计划阶段、实施阶段和报告阶段，但在具体内容上与系统导向审计有较大的差别

So that we can rind the characteristics of our enterprise internal auditing and we can summarize the regularity of the development of enterprise internal auditing.

以便更好地总结我国企业内部审计的发展过程中的特点，寻找出发展中的规律性东西，预测我国企业内部审计的未来发展趋势。

All levels of finance, auditing, and other functional departments to strengthen the financial management and enforcement of financial discipline, strengthen auditing and supervision.

各级财政、审计等职能部门要加强财政管理，严肃财经纪律，强化审计监督。

In some places in China, the government investment audit is only put in practice symbolically.

因此，施工前各阶段重点审计能否得以顺利实施仍是审计工作中首先必须解决的重要课题。

The logical starting point, with the characteristics of the pilot, is the basis of promoting the subject research to further develop and mature. The logical starting point, also with the characteristics of the ultimacy, means that it is not only the most basic scope of audit theory, but also the starting point and the end point of audit theory systems.

逻辑起点具有先导性，是推动学科研究进一步发展成熟的基础；逻辑起点还同时具有终极性，这既意味着它是审计理论中最为基本的范畴，同时也是审计理论体系的出发点和目的。

This unconsolidated recognition and difference in the understanding do not favor the utilization,development and the innovation of the risk guidance auditing in China.

认识上的不统一、理解上的差异不利于风险导向审计在我国审计实践中的运用、发展和创新。

Because auditing quality is unobservable, we always measure the auditing quality from auditor independence and ability of professional competence.

由于审计质量具有不可观测性，人们一般从审计师的独立性及专业胜任能力两方面来考察审计质量的高低。

With the uprising of knowledge economy, the issue of human resource becomes increasingly important in enterprises.

随着知识经济的来临，人力资源日益成为企业最重要的资源之一，人力资源审计也成为一个新兴的审计领域。

Secondly, from the vertical, further analysis of the characteristics of the audit risk, the specific form of expression and its audit risk elements of the mutual relations.

其次，从纵向方面，进一步分析了审计风险的特征、具体表现形式及其审计风险组成要素的相互关系。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。