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1、西安建筑科技大学华清学院西安建筑科技大学华清学院参考文献英文原文及中文翻译专业班级：会计学 100x学生姓名：XXX 学 号：20100301020x时 间：2014 年 6 月 06 日第 1 页Riskoriented audit in the application of the engineering audit1. The essence of the riskoriented internal auditing and characteristics1. The essence of the riskoriented internal auditing risk oriented
2、internal audit is the essence of internal auditors all the attention in the whole process of internal audit risk, and select the project according to the risk degree, in order to reduce the risk as the guidance, the conformity of the internal control system test, material testing, supervision, inspe
3、ction and evaluation, and puts forward constructive opinions and Suggestions. So it is concluded that the audit report can be used as a reveal enterprise risk, risk prevention and early warning signal of communication, to provide reliable information for enterprise risk management, and as the import
4、ant basis of judging the enterprise risk. It is necessary for the business process of internal audit in the risk environment observation, put forward Suggestions and countermeasures of risk control, so as to gain more economic benefits for the enterprise.2. The characteristics of the riskoriented in
5、ternal auditing compared with the traditional internal audit, risk oriented internal audit has the following characteristics: first, risk-oriented internal audit according to check the business no longer history records and internal control system operation put forward opinions and Suggestions, but
6、according to the current market conditions to analyze the potential risk, and expected and planning for the future development of the enterprise. Secondly, the risk assessment is not only used to confirm the audit focus of individual audit projects, and USES the risk criteria to determine the audit
7、project. Internal audit is not in the internal control system in the view of business activity, but the whole business process in the risk environment observation, guard against potential risks. 第 2 页Again, the internal audit in the audit projects is not confirm and test control, Evaluation is not o
8、nly used to confirm the audit focus of individual audit projects, and USES the risk criteria to determine the audit project. Internal audit is not in the internal control system in the view of business activity, but the whole business process in the risk environment observation, guard against potent
9、ial risks. Again, the internal audit in the audit projects is not confirm and test control, but to confirm and test management department to reduce the enterprise risk by use of a variety of ways and methods. It reflects a issued by the international institute of internal auditors and the internal a
10、udit objective standard and related documents consistent with the risk of management philosophy, contains a broader, more abundant information, a more scientific and authoritative. In addition, the risk-oriented internal auditing risk terms used for the audit conclusion in the field of risk are disc
11、ussed and put forward the proposal, audit conclusion particularly committed to risk and risk management countermeasures are put forward, more timely.2. The significance of riskoriented auditIn todays rapidly changing, complex and changeable, the information explosion of social and economic environme
12、nt, enterprises to actively explore, effective risk oriented internal audit, for promoting the value of internal audit, or for an enterprise to strengthen risk control and realize the goal, has a meaning.1. Conducive to internal audit to get rid of the survival crisis, realize the value of appreciat
13、ionInternal audit in our country at present, most still based audit the accounts and the system foundation audit mode, the audit goal and scope can not be determined according to the main risks and issues in the management, audit results use value is not big, which makes it impossible to add value f
14、or the organization, function and position of the internal audit in the enterprise is not high also, At the same time external audit has risk assessment, accounting consulting and management consulting business included in the scope of work, and constantly expand service areas, to provide internal a
15、udit services to enterprises. Enterprises in order to save costs and expenses, also have cut internal auditors, or the business part or all of the 第 3 页internal audit outsourcing for external audit institutions, This makes the development and survival of internal audit faces enormous crisis. And thr
16、ough the effective development of risk-oriented audit, can provide enterprises with confirmation and consulting services, change enterprises “guardian“, “the doctor“ for “the counselor“, providing valuable services for enterprises, help enterprises to achieve goals, Therefore, only can effectively get rid of the internal audit risk based auditing survival crisis.2. Audit resources rational allocation, improve the audit efficiency, q
