审计

These standards will better help auditors focus on those areas where risk of misstatement is the greatest.

这些标准将更好的帮助审计人员集中于差错风险最严重的那些区域。

It is that Audit risk depends on risk of material misstatement and detection risk.

即审计风险取决于重大错报风险和检查风险。

One of its foremost characters is that it pays attention to appling analytical procedures, in order to identify the potential risk of material misstatement.

目前正在推行的风险导向审计，其中一个最重要的特征就是注重运用分析程序，以识别可能存在的重大错报风险。

Risk of material misstatement stems from the RMM of financial information system and its internal control in audited object.

重大错报风险主要来源于被审计单位财务信息系统层次和系统内部控制层次的重大错报风险。

This would include the risk of misstatement due to environmental matters, namely environmental risk.

获取了充分的业务知识，审计人员就可以评估财务报告中重要误报的风险，这包括由于环境问题导致的虚假报告，也就是环境的风险。

If the auditor considers there is a risk of material misstatement of the financial statements, specific procedures would need to be designed and performed to ensure that there is no material misstatement.

如果审计人员认为财务报告中存在重要的误报，就需要设计和进行专门的程序来确保没有重要的误报。

Dimieari Von Kemedi, an activist recently drafted into the government of oil-rich Bayelsa state, says his audit of state finances found contracts had been inflated to the tune of 17 billion naira (US$114 million).

活动家迪米特里。范。科莫蒂最近向盛产石油的巴耶尔萨州政府上书说，根据他对州财政的审计，发现这块收入已经增加到170亿奈拉（合1.14亿美元）。

In the period of neoteric market economy, accounting was confronted with some challenge and opportunity at the same time.

本文认为产业革命促使了会计发展由传统会计逐步进入到现代会计发展阶段，同时推动着财务及审计也进入一个新的历史发展阶段。

Nessus is a robust vulnerability scanner that well suited for large enterprise network.

本文对基于网络的漏洞审计工具Nessus的相关技术、扫描策略以及工作原理等进行了深入地分析与研究。

Exceed 50% of the most recent audit net assets.

额将超过最近一期经审计的净资产的50%。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。