审计学毕业论文外文文献及翻译
外文文献及翻译
（（英文参考文献及译文）二〇一六年六月本科毕业论文 题 目：STATISTICAL SAMPLING METHOD, USED INTHE AUDIT学生姓名：王雪琴学 院：管理学院系 别：会计系专 业：财务管理班 级：财管12-2班 学校代码： 10128 学 号： 201210707016Statistics and AuditRomanian Statistical Review nr. 5 / 2010STATISTICAL SAMPLING METHOD, USED IN THE AUDIT - views, recommendations, fi ndingsPhD Candidate Gabriela-Felicia UNGUREANUAbstractThe rapid increase in the size of U.S. companies from the earlytwentieth century created the need for audit procedures based on the selectionof a part of the total population audited to obtain reliable audit evidence, tocharacterize the entire population consists of account balances or classes oftransactions. Sampling is not used only in audit – is used in sampling surveys,market analysis and medical research in which someone wants to reach aconclusion about a large number of data by examining only a part of thesedata. The difference is the “population” from which the sample is selected, iethat set of data which is intended to draw a conclusion. Audit sampling appliesonly to certain types of audit procedures.Key words: sampling, sample risk, population, sampling unit, tests ofcontrols, substantive procedures.Statistical samplingCommittee statistical sampling of American Institute of CertifiedPublic Accountants of (AICPA) issued in 1962 a special report, titled“Statistical sampling and independent auditors’ which allowed the use ofstatistical sampling method, in accordance with Generally Accepted AuditingStandards (GAAS). During 1962-1974, the AICPA published a series of paperson statistical sampling, “Auditor’s Approach to Statistical Sampling”, foruse in continuing professional education of accountants. During 1962-1974,the AICPA published a series of papers on statistical sampling, “Auditor’sApproach to Statistical Sampling”, for use in continuing professional educationof accountants. In 1981, AICPA issued the professional standard, “AuditSampling”, which provides general guidelines for both sampling methods,statistical and non-statistical.Earlier audits included checks of all transactions in the period coveredby the audited financial statements. At that time, the literature has not givenparticular attention to this subject. Only in 1971, an audit procedures programprinted in the “Federal Reserve Bulletin (Federal Bulletin Stocks)” includedseveral references to sampling such as selecting the “few items” of inventory.Statistics and Audit The program was developed by a special committee, which later became the AICPA, that of Certified Public Accountants American Institute.In the first decades of last century, the auditors often applied sampling, but sample size was not in related to the efficiency of internal control of the entity. In 1955, American Institute of Accountants has published a study case of extending the audit sampling, summarizing audit program developed by certified public accountants, to show why sampling is necessary to extend the audit. The study was important because is one of the leading journal on sampling which recognize a relationship of dependency between detail and reliability testing of internal control.In 1964, the AICPA’s Auditing Standards Board has issued a report entitled “The relationship between statistical sampling and Generally Accepted Auditing Standards (GAAS)” which illustrated the relationship between the accuracy and reliability in sampling and provisions of GAAS.In 1978, the AICPA published the work of Donald M. Roberts,“Statistical Auditing”which explains the underlying theory of statistical sampling in auditing.In 1981, AICPA issued the professional standard, named “Audit Sampling”, which provides guidelines for both sampling methods, statistical and non-statistical.An auditor does not rely solely on the results of a single procedure to reach a conclusion on an account balance, class of transactions or operational effectiveness of the controls. Rather, the audit findings are based on combined evidence from several sources, as a consequence of a number of different audit procedures. When an auditor selects a sample of a population, his objective is to obtain a representative sample, ie sample whose characteristics are identical with the population’s characteristics. This means that selected items are identical with those remaining outside the sample.In practice, auditors do not know for sure if a sample is representative, even after completion the test, but they “may increase the probability that a sample is representative by accuracy of activities made related to design, sample selection and evaluation” [1]. Lack of specificity of the sample results may be given by observation errors and sampling errors. Risks to produce these errors can be controlled.Observation error (risk of observation) appears when the audit test did not identify existing deviations in the sample or using an inadequate audit technique or by negligence of the auditor.Sampling error (sampling risk) is an inherent characteristic of the survey, which results from the fact that they tested only a fraction of the total population. Sampling error occurs due to the fact that it is possible for Revista Română de Statistică nr. 5 / 2010Statistics and Auditthe auditor to reach a conclusion, based on a sample that is different from the conclusion which would be reached if the entire population would have been subject to audit procedures identical. Sampling risk can be reduced by adjusting the sample size, depending on the size and population characteristics and using an appropriate method of selection. Increasing sample size will reduce the risk of sampling; a sample of the all population will present a null risk of sampling.Audit Sampling is a method of testing for gather sufficient and appropriate audit evidence, for the purposes of audit. The auditor may decide to apply audit sampling on an account balance or class of transactions. Sampling audit includes audit procedures to less than 100% of the items within an account balance or class of transactions, so all the sample able to be selected. Auditor is required to determine appropriate ways of selecting items for testing. Audit sampling can be used as a statistical approach and a non- statistical.Statistical sampling is a method by which the sample is made so that each unit consists of the total population has an equal probability of being included in the sample, method of sample selection is random, allowed to assess the results based on probability theory and risk quantification of sampling. Choosing the appropriate population make that auditor’ findings can be extended to the entire population.Non-statistical sampling is a method of sampling, when the auditor uses professional judgment to select elements of a sample. Since the purpose of sampling is to draw conclusions about the entire population, the auditor should select a representative sample by choosing sample units which have characteristics typical of that population. Results will not extrapolate the entire population as the sample selected is representative.Audit tests can be applied on the all elements of the population, where is a small population or on an unrepresentative sample, where the auditor knows the particularities of the population to be tested and is able to identify a small number of items of interest to audit. If the sample has not similar characteristics for the elements of the entire population, the errors found in the tested sample can not extrapolate.Decision of statistical or non-statistical approach depends on the auditor’s professional judgment which seeking sufficient appropriate audits evidence on which to completion its findings about the audit opinion.As a statistical sampling method refer to the random selection that any possible combination of elements of the community is equally likely to enter the sample. Simple random sampling is used when stratification was not to audit. Using random selection involves using random numbers generated byRomanian Statistical Review nr. 5 / 2010Statistics and Audit a computer. After selecting a random starting point, the auditor found the first random number that falls within the test document numbers. Only when the approach has the characteristics of statistical sampling, statistical assessments of risk are valid sampling.In another variant of the sampling probability, namely the systematic selection (also called random mechanical) elements naturally succeed in office space or time; the auditor has a preliminary listing of the population and made the decision on sample size. “The auditor calculated a counting step, and selects the sample element method based on step size. Step counting is determined by dividing the volume of the community to sample the number of units desired. Advantages of systematic screening are its usability. In most cases, a systematic sample can be extracted quickly and method automatically arranges numbers in successive series.”[2].Selection by probability proportional to size - is a method which emphasizes those population units’recorded higher values. The sample is constituted so that the probability of selecting any given element of the population is equal to the recorded value of the item;Stratifi ed selection - is a method of emphasis of units with higher values and is registered in the stratification of the population in subpopulations. Stratification provides a complete picture of the auditor, when population (data table to be analyzed) is not homogeneous. In this case, the auditor stratifies a population by dividing them into distinct subpopulations, which have common characteristics, pre-defined. “The objective of stratification is to reduce the variability of elements in each layer and therefore allow a reduction in sample size without a proportionate increase in the risk of sampling.” [3] If population stratification is done properly, the amount of sample size to come layers will be less than the sample size that would be obtained at the same level of risk given sample with a sample extracted from the entire population. Audit results applied to a layer can be designed only on items that are part of that layer.I appreciated as useful some views on non-statistical sampling methods, which implies that guided the selection of the sample selecting each element according to certain criteria determined by the auditor. The method is subjective; because the auditor selects intentionally items containing set features him.The selection of the series is done by selecting multiple elements series (successive). Using sampling the series is recommended only if a reasonable number of sets used. Using just a few series there is a risk that the sample is not representative. This type of sampling can be used in addition to other samples, where there is a high probability of occurrence of errors. At the arbitrary selection, no items are selected preferably from the auditor, Revista Română de Statistică nr. 5 / 2010Statistics and Auditthat regardless of size or source or characteristics. Is not the recommended method, because is not objective.That sampling is based on the auditor’s professional judgment, which may decide which items can be part or not sampled. Because is not a statistical method, it can not calculate the standard error. Although the sample structure can be constructed to reproduce the population, there is no guarantee that the sample is representative. If omitted a feature that would be relevant in a particular situation, the sample is not representative.Sampling applies when the auditor plans to make conclusions about population, based on a selection. The auditor considers the audit program and determines audit procedures which may apply random research. Sampling is used by auditors an internal control systems testing, and substantive testing of operations. The general objectives of tests of control system and operations substantive tests are to verify the application of pre-defined control procedures, and to determine whether operations contain material errors.Control tests are intended to provide evidence of operational efficiency and controls design or operation of a control system to prevent or detect material misstatements in financial statements. Control tests are necessary if the auditor plans to assess control risk for assertions of management.Controls are generally expected to be similarly applied to all transactions covered by the records, regardless of transaction value. Therefore, if the auditor uses sampling, it is not advisable to select only high value transactions. Samples must be chosen so as to be representative population sample.An auditor must be aware that an entity may change a special control during the course of the audit. If the control is replaced by another, which is designed to achieve the same specific objective, the auditor must decide whether to design a sample of all transactions made during or just a sample of transactions controlled again. Appropriate decision depends on the overall objective of the audit test.Verification of internal control system of an entity is intended to provide guidance on the identification of relevant controls and design evaluation tests of controls.Other tests:In testing internal control system and testing operations, audit sample is used to estimate the proportion of elements of a population containing a characteristic or attribute analysis. This proportion is called the frequency of occurrence or percentage of deviation and is equal to the ratio of elements containing attribute specific and total number of population elements. WeightRomanian Statistical Review nr. 5 / 2010Statistics and Audit deviations in a sample are determined to calculate an estimate of the proportion of the total population deviations.Risk associated with sampling - refers to a sample selection which can not be representative of the population tested. In other words, the sample itself may contain material errors or deviations from the line. However, issuing a conclusion based on a sample may be different from the conclusion which would be reached if the entire population would be subject to audit.Types of risk associated with sampling:Controls are more effective than they actually are or that there are not significant errors when they exist - which means an inappropriate audit opinion. Controls are less effective than they actually are that there are significant errors when in fact they are not - this calls for additional activities to establish that initial conclusions were incorrect.Attributes testing - the auditor should be defining the characteristics to test and conditions for misconduct. Attributes testing will make when required objective statistical projections on various characteristics of the population. The auditor may decide to select items from a population based on its knowledge about the entity and its environment control based on risk analysis and the specific characteristics of the population to be tested.Population is the mass of data on which the auditor wishes to generalize the findings obtained on a sample. Population will be defined compliance audit objectives and will be complete and consistent, because results of the sample can be designed only for the population from which the sample was selected.Sampling unit - a unit of sampling may be, for example, an invoice, an entry or a line item. Each sample unit is an element of the population. The auditor will define the sampling unit based on its compliance with the objectives of audit tests.Sample size - to determine the sample size should be considered whether sampling risk is reduced to an acceptable minimum level. Sample size is affected by the risk associated with sampling that the auditor is willing to accept it. The risk that the auditor is willing to accept lower, the sample will be higher.Error - for detailed testing, the auditor should project monetary errors found in the sample population and should take into account the projected error on the specific objective of the audit and other audit areas. The auditor projects the total error on the population to get a broad perspective on the size of the error and comparing it with tolerable error.For detailed testing, tolerable error is tolerable and misrepresentations Revista Română de Statistică nr. 5 / 2010Statistics and Auditwill be a value less than or equal to materiality used by the auditor for the individual classes of transactions or balances audited. If a class of transactions or account balances has been divided into layers error is designed separately for each layer. Design errors and inconsistent errors for each stratum are then combined when considering the possible effect on the total classes of transactions and account balances.Evaluation of sample results - the auditor should evaluate the sample results to determine whether assessing relevant characteristics of the population is confirmed or needs to be revised.When testing controls, an unexpectedly high rate of sample error may lead to an increase in the risk assessment of significant misrepresentation unless it obtained additional audit evidence to support the initial assessment. For control tests, an error is a deviation from the performance of control procedures prescribed. The auditor should obtain evidence about the nature and extent of any significant changes in internal control system, including the staff establishment.If significant changes occur, the auditor should review the understanding of internal control environment and consider testing the controls changed. Alternatively, the auditor may consider performing substantive analytical procedures or tests of details covering the audit period.In some cases, the auditor might not need to wait until the end audit to form a conclusion about the effectiveness of operational control, to support the control risk assessment. In this case, the auditor might decide to modify the planned substantive tests accordingly.If testing details, an unexpectedly large amount of error in a sample may cause the auditor to believe that a class of transactions or account balances is given significantly wrong in the absence of additional audit evidence to show that there are not material misrepresentations.When the best estimate of error is very close to the tolerable error, the auditor recognizes the risk that another sample have different best estimate that could exceed the tolerable error.ConclusionsFollowing analysis of sampling methods conclude that all methods have advantages and disadvantages. But the auditor is important in choosing the sampling method is based on professional judgment and take into account the cost / benefit ratio. Thus, if a sampling method proves to be costly auditor should seek the most efficient method in view of the main and specific objectives of the audit.Romanian Statistical Review nr. 5 / 2010Statistics and Audit The auditor should evaluate the sample results to determine whether the preliminary assessment of relevant characteristics of the population must be confirmed or revised. If the evaluation sample results indicate that the relevant characteristics of the population needs assessment review, the auditor may: require management to investigate identified errors and likelihood of future errors and make necessary adjustments to change the nature, timing and extent of further procedures to take into account the effect on the audit report.Selective bibliography:[1] Law no. 672/2002 updated, on public internal audit[2] Arens, A şi Loebbecke J - Controve …Audit– An integrate approach”, 8th edition, Arc Publishing House[3] ISA 530 - Financial Audit 2008 - International Standards on Auditing, IRECSON Publishing House, 2009- Dictionary of macroeconomics, Ed C.H. Beck, Bucharest, 2008Revista Română de Statistică nr. 5 / 2010Statistics and Audit摘要美国公司的规模迅速增加，从第二十世纪初创造了必要的审计程序，根据选定的部分总人口的审计，以获得可靠的审计证据，以描述整个人口组成的帐户余额或类别的交易。
审计风险外文文献
盛年不重来，一日难再晨。
及时宜自勉，岁月不待人。
Independent audit risk analysis and preventive measures AbstractPrevious studies have utilized a variety of approaches to determine appropriate criteria to evaluate the effectiveness of the internal audit function. For example, considered the degree of compliance with standards as one of the factors which affects internal audit performance. A 1988 research report from the IIA-United Kingdom（IIA-UK，1988）focused on the perceptions of both senior management and external auditors of the value of the internal audit function. The study identified the difficulty of measuring the value of services provided as a major obstacle to such an evaluation. Profitability, cost standards and the effectiveness of resource utilization were identified as measures of the value of services. In its recommendations it highlighted the need to ensure that audit work complies with SPPIA.In the US, Albrecht et al.(1988)studied the roles and benefits of the internal audit function and developed a framework for the purpose of evaluating internal audit effectiveness. They found that there were four areas that the directors of internal audit departments could develop to enhance effectiveness: an appropriate corporate environment, top management support, high quality internal audit staff and high quality internal audit work. The authors stressed that management and auditors should recognize the internal audit function as a value-adding function to the organization. In the UK, Ridley and D’Silva (1997) identified the importance of complying with professional standards as the most important contributor to the internal audit function adding value.Key wordsAudit,Risk, Internal Control, AuditingCompliance with SPPIAA number of studies have focused on the SPPIA standard concerned with independence.Clark et al.(1981) found that the independence of the internal audit department and the level of authority to which internal audit staff report were the two most important criteria influencing the objectivity of their work. Plumlee (1985) focused on potential threats to internal auditor objectivity,particularly whether participation in the design of an internal control system influenced judgements as to the quality and effectiveness of that system. Plumlee found that such design involvement produced bias that could ultimately threaten objectivity.The relationship between the internal audit function and company management more generally is clearly an important factor in determining internal auditor objectivity. Harrell et al. (1989) suggested that perceptions of the views and desires of management could influence the activities and judgement of internal auditors. Also, they found that internal auditors who were members of the IIA were less likely to succumb to such pressure.Ponemon (1991) examined the question of whether or not internal auditors will report sensitive issues uncovered during the course of their work. He concluded that the three factors affecting internal auditor objectivity were their social position in the organization, their relationship with management and the existence of a communication channel to report wrongdoing.The independence of internal audit departmentsCommentators and standard setters identify independence as being a key attribute of the internal audit department. From the questionnaire responses 60 (77%) of the internal audit departments stated that there was a written document defining the purpose, authority and responsibility of the department. In nearly all instances where there was such a document the terms of reference of the internal audit department had been agreed by senior management (93%), the document identified the role of the internal audit department in the organization, and its rights of access to individuals, records and assets (97%), and the document set out the scope of internal auditing (90%). Respondents were asked to assess the extent to which the relevant document was consistent with the specific requirements of SPPIA. In those departments where such a document existed 27 (45%) claimed full compliance with SPPIA, 23 (38%) considered their document to be partially consistent with SPPIA. In more than one-third of the departments surveyed either no such document existed (n=18,23%) or the respondent was not aware whether or not the document complied with SPPIA (n=10, 13%).SPPIA suggests that independence is enhanced when the organization’s board of directors concurs with the appointment or removal of the director of the internal audit department, and that the director of the internal audit department is responsible to an individual of suitable seniority within the organization. It is noticeable that in 47 companies (60%) their responsibilities with regard to appointment, removal and the receipt of reports lay with non-senior management, normally a general manager. SPPIA recommends that the director of the internal audit department should have direct communication with the board of directors to ensure that the department is independent, and provides a means for the director of internal auditing and the board of directors to keep each other informed on issues of mutual interest. The interviews with directors of internal audit departments showed that departments tended to report to general managers rather than the board of directors. Further evidence of the lack of access to the board of directors was provided by the questionnaire responses showing that in almost half the companies, members of the internal audit department have never attended board meetings and in only two companies did attendance take place regularly.Unrestricted access to documentation and unfettered powers of enquiry are important aspects of the independence and effectiveness of internal audit. The questionnaire responses revealed that 34 (44%) internal audit directors considered that they did not have full access to all necessary information. Furthermore, a significant minority (n=11, 14%) did not believe they were free, in all instances, to report faults, frauds, wrongdoing or mistakes. A slightly higher number (n=17, 22%) considered that the internal audit function did not always receive consistent support from senior management.SPPIA identifies that involvement in the design, installation and operating of systems is likely to impair internal auditor objectivity. Respondents were asked how often management requested the assistance of the internal audit department in the performance of non-audit duties. In 37 internal auditdepartments (47%) surveyed such requests were made sometimes, often or always, and only 27 (35%) departments never participated in these non-audit activities. The interviews revealed that in some organizations internal audit staff was used regularly to cover for staff shortages in other departments.Woodworth and Said (1996)sought to ascertain the views of internal auditors in Saudi Arabia as to whether there were differences in the reaction of auditees to specific internal audit situations according to the nationality of the auditee. Based on 34 questionnaire responses from members of the IIA Dhahran chapter, they found there were no significant differences between the different nationalities. The internal auditors did not modify their audit conduct according to the nationality of the auditee and cultural dimensions did not have a significant impact on the results of the audit.Given the importance of complying with SPPIA, the professional and academic literature emphasizes the importance of the relationship between the internal audit department and the rest of the organization in determining the success or otherwise of internal audit departments (Mints,1972;Flesher,1996;Ridley & Chambers,1998 and Moeller & Witt,1999). This literature focuses on the need for co-operation and teamwork between the auditor and auditee if internal auditing is to be effective.Bethea (1992) suggests that the need f or good human relations’ skills is important because internal auditing creates negative perceptions and negative attitudes. These issues are particularly important in a multicultural business environment such as Saudi Arabia where there are significant differences in the cultural and educational background of the auditors and auditees Woodworth and Said (1996). Reasons for not having an internal audit departmentOf the 92 company interviews examining the reasons why companies do not have an internal audit function, the most frequent response from 52 companies (57%) was that reliance on the external auditor enabled the company to obtain the benefits that might be obtained from internal audit. Typically, interviewees argued that the external auditor is better, more efficient and saves money. Interviews with the external auditors revealed that client companies could notdistinguish clearly between the work and roles of internal and external audit. For example, one external auditor said,there is a misperception of what the external auditor does, they think the external auditor does everything for the company and must discover any problem.Having said this, one external auditor doubted that an internal audit function would add value in all circumstances. When referring to the internal control system he stated,as long as they are happy with the final output, I think the internal audit function will not add value. External auditing eventually will highlight any significant internal control weakness.The second most frequent reason mentioned by interviewees (23 firms, 25%) for not operating an internal audit department was the cost/benefit trade-off. Specifically, 17 firms considered that the small size of the company and the limited nature of its activities meant that it would not be efficient for them to have an internal audit department. The external auditors interviewed were of the opinion that the readily identifiable costs as compared with the more difficult to measure benefits was a factor contributing to this decision.A number of other reasons were given by interviewees for not having an internal audit department. As a consequence of the high costs of conducting internal audit activities, 14 firms used employees who were not within a separate internal audit department to carry out internal audit duties. Eight companies did not think there was a need for internal audit because they believed their internal control systems were sufficient to obviate the need for internal audit. Five companies did not think that internal audit was an important activity and three felt that their type of the business did not require internal audit. Three respondents mentioned that they did not operate an internal audit department because professional people could not be found to run the department, and six companies did not provide a reason for not having an internal audit department. In 10 companies an internal audit dInternal audit risks include the inherent risks and control risks. The inherent risks is the assumption that has nothing to do with internal accountingcontrols, the units being audited financial statements and the overall balance of the account of a business or the possibility of a major error, that is caused by the audit unit economic characteristics of business and accounting work itself the formation of the lack of audit risk. Some enterprises such as the lack of due attention to the accounting system, account system complex, reducing clarity of accounting information, reports, use of difficulty, cost, cost of lack of cost accounting concepts. Control risk refers to as a result of inadequate internal control system perfect, weak internal control behavior, not timely detection and correction of a business account or a major error in the formation of audit risk. Sometimes, even if the auditors audited units to confirm the internal control system is unreasonable or out of control in key areas, the amendments proposed by the audit can really suitable for operating activities, but will also create a risk amendment.First, the internal audit risk causes1. The independence of the internal audit agency enoughInternal audit body is set up units in institutions, in the unit under the leadership of the responsible persons to work as a unit of service. Therefore, the independence of internal audit as social audit, the audit process, inevitably affected the interests of the unit constraints. OIA staff faced with the unit leadership was among the leadership and the leadership of the relationship, as well as with various sections, the relationship between colleagues, people are not involved in the leadership of my colleagues is, non-directly related to also indirectly related to the audit process and conclusions will inevitably involve the interests of specific individuals, which inevitably affected the audit process for all categories of personnel interference.2. Internal audit operations personnel ill-equippedThe quality of auditors is to determine the size of audit risk factors. The quality of the audit including those engaged in the audit of the policies and regulations need to level of expertise, experience, skills, audit professional ethics and work responsibilities.Audit experience, the audit staff should have an important skill, the need for the audit practice of the accumulation of experience. China's internal audit staff, many people only familiar with the financial and accounting operations, some auditors do not understand the business activities of this unit and internal controls, audit limited experience. In addition, the internal audit staff responsibilities and professional ethics is the impact of audit risk factors. Because of China's internal guidelines for the work of norms and ethical standards still some gaps, and many internal organs and personnel lack of occupational norms bound and guidance. In short, China's overall quality of the low OIA staff and directly affected the internal audit work carried out by the depth and breadth. Faced with the complexity of today's OIA object and content development, internal audit staff and powerful single force book, which will directly lead to the selection of audit risk.3. Internal audit of the scientific method is not strongChina's system of internal audit is the basis of the audit, with the internal operation and management of environmental complicated models are not suited to carry out this audit internal management audit of the needs, because it is overly dependent on the internal management of enterprises controlled test, in itself a huge potential the risk of internal audit generally use statistical sampling methods, as a result of the sample itself is based on a sample audit of the results of the review can be inferred from the general characteristics, therefore, between the samples and the overall form is bound to a certain degree of error, the formation of audit sampling risk. With the degree of information technology improved, the audited accounting information will be more and more errors and false accounting information doped them, and failed to investigate the possibility of also increasing. Although the survey sample is built on the solid foundation of mathematical theory, but its existence is to allow a certain degree of audit risk. Similarly, a large number of analytical review will also have associated risks, so that the composition of the contents of audit risk is more complicated.4. Internal Audit management systemsInternal audit management system construction and implementation of internal audit is the prerequisite and foundation. Sound and effective internal management system to detect and control of enterprise economic activity occurring in a variety of errors and fraud. To ensure the quality of internal audit, internal audit organizations should establish a perfect quality control system, however, some audit institutions still lack of prior audit plan, a matter of auditing procedures and audit review of the reporting period; the audit working papers incomplete, generally only Records of audit matters, not the recording of audit staff that the correct audit matters, making the audit review, audit quality control no way; to coordinate the relationship between the audit report as a starting point to certain performance-based, qualitative ambiguous issues. More than the existence of the status quo, making the internal audit quality assurance become an empty talk, let alone ward off risks.Second, reduce the risk of internal audit ways1. Strengthen the internal audit of the legal systemImprove and perfect the legal system for the audit of internal audit is the basis of risk control measures. Audit norms, the audit staff code of conduct and guidelines, not only to control and reduce audit risk, but also to measure auditors liability standards. China's internal audit late start compared with Western countries in the relevant system-building there are many imperfections. In order to adapt to the continuous development of modern internal audit requirements, it is necessary to strengthen the audit work of legalization and standardization construction to minimize the audit work of blindness and randomness.2. To ensure the independence of internal auditThe independence of the internal auditor can make a fair and impartial professional judgment, which is appropriate to carry out the audit work is essential. The independence of internal audit bodies connotation should be reflected mainly in the form of independence and de facto independence in twoways. Formal independence requirements of internal audit in the organization of organizations with high status, the internal auditor should have access to senior management and board of directors support. Essentially refers to an independent internal audit staff in the spirit of the need to maintain the necessary independence, should be a fair and just manner and avoid conflicts of interest, in carrying out internal audit work, to maintain an honest belief in compliance with the Code of Ethics for the entire audit process does not make a significant compromise.Access to senior management and board of directors support. Essentially refers to an independent internal audit staff in the spirit of the need to maintain the necessary independence, should be a fair and just manner and avoid conflicts of interest, in carrying out internal audit work, to maintain an honest belief in compliance with the Code of Ethics for the entire audit process does not make a significant compromise.References:[1] Qiu Jia: On the internal audit and internal control relationship. Consumer Guide, 2008.2:84[2] Fan Wen-Yan ,etc: On the internal audit function of the advisory services. Network wealth 2008.06:52 ~ 53[3] Duan Lin: Internal Audit: Risk Management grasps. China's oil companies, 2007.12:31 ~ 33[4] Liu Li: Corporate Internal Audit Risk Analysis and Countermeasures to circumvent. Commercial accounting, 2008.12:46 ~ 47[4] Zhao Qing: Reduce the risk of internal audit ways. Xi'an University of Architecture and Technology Journal, 2008.02:17 ~ 20[5] Zhang Xiao-Lan,etc: internal audit risks and preventive measures. Leshan Teachers College Journal, 2007.08:52 ~ 53[6]Zhou Li-Qiong: enterprise internal audit risk management. Entrepreneurs world, 2007.10:77 ~ 80。
审计外文文献
审计外文文献注册会计师审计拜因顿J R美国注册会计师协会独立审计的财务报表是最好的知名会计师事务所提供的服务之一，然而，它也是最不被理解的项目。
那些投资超过47万，公开举行的美国公司本身的股份超过14600的投资者从事注册会计师给予保证财务报表符合一般公的这些公司需要发行的财务报表。
认会计原则进而添加信誉，对管理的财务进行交涉。
独立审计的概念已经在越来越多成为的股东愿意投资并且在这个国家的企业的未来的关键要素。
会计师事务所已获得的专业知识，需要符合下列要求公司的财务报表的整体公平的专业意见:获得至少大专程度或同等程度的认可;通过严格的，正式的国家考试;并取得资格的注册会计师证书和国家许可证的具体经验。
注册会计师的独立性，客观性和完整性是会计专业的基本原理的进一步指导。
之前，投资者或者其他利害关系人都能够依靠核数师的报告来决定投资多少，但是他们必须先获得的一般理解的审计是什么和它不是什么。
一、什么是审计基于审计的财务资料后，准备由核数师，但不管理。
核数师不会表达对可取的投资或贷款公司的管理能力的判断，但必须确保员工是诚实的和主管。
注册会计师采用先进的测试技术和专业判断，在既定标准的参数，以达到按照一般公认会计原则的财务报表的整体公平知情意见的要求。
虽然审计的目的不是为了发现所有欺诈，但是审计师需要设计审核，以提供合理的保证，在财务报表中存在的重大错误或违规行为被发现。
二、审计的特点对于注册会计师来说审查财务报表中记录的所有交易几乎是不可能的。
核数师通常根据他或她的意见，选择测试使用采样技术。
审计提供保证财务报表重大错报，而不是绝对精度的保证，通常是基于经济和合理的水平。
对于之前形成的意见，审计师必须考虑公司的内部控制结构，分为控制环境，会计制度和控制程序。
核数师使用这方面的知识，在财务报表重大错报风险的识别和设计程序，以降低风险。
核数师在所有审计的规划和最后审查阶段也需要使用的分析方法，这是对于财务信息的评价。
审计论文的参考文献
审计论文的参考文献审计论文的参考文献审计是由国家授权或接受委托的专职机构和人员，依照国家法规、审计准则和会计理论，运用专门的方法，对被审计单位的财政、财务收支、经营管理活动及其相关资料的真实性、正确性、合规性、合法性、效益性进行审查和监督，评价经济责任，鉴证经济业务，用以维护财经法纪、改善经营管理、提高经济效益的一项独立性的经济监督活动。
下面是一些关于审计论文的参考文献介绍，希望对大家有所帮助。
审计论文的.参考文献 1[1]崔振龙.国家审计职责及其发展展望[J].审计研究,2004(01) : 36-39[2]陈明坤.关于审计报告制度的问题探讨[J].财务会计,2007(09) : 172-174[3]陈太辉,杨明月.审计取证的思维流程和思维要素研究[J].审计研究,2011(06):9-15[4]董大胜.中国国家审计[M].北京:中国时代经济出版社,2005[5]李金华.预算执行情况审计[M].北京:中国审计出版社,1995[6]李金华.审计理论研究[M].北京:中国审计出版社,2001[7]李金华.国家审计是国家治理的工具[J].财经,2004(01) : 1-5[8]刘家义.世界主要国家审计制度的比较与思考[J].中国审计,2004(21) : 5-10[9]刘力云.论强化审计机关的国有企业审计职责[J]审计研究,2005(04) : 23-29[10]中央预算执行和其他财政收支情况的审计工作报告[R].1995-2013[11]秦荣生.公共受托经济责任审计与我国国家审计改革[J].审计研究,2004(06):[12]吴秋生.国家审计职责研究[M].北京:中国财政经济出版社,2007(08) : 260-274[13]石爱中.现行体制下国家审计法制谠论[J].审计研究,2004(01) : 67-81[14]文硕着.世界审计史(第二版)[M].北京:企业管理出版社,1996[15]肖振东.从审计工作报告看国家审计发展[J].审计研究,2013(05) : 17-22[16]肖振东.略论审计工作报告的功能与特点[N].中国审计报,2014(05) : 1-2[17]尹平.国家审计理论与实务[M].北京:北京时代经济出版社,2008审计论文的参考文献 2[1]黄溶冰,段明利.公司诉讼风险与关键审计事项文本相似度[J/OL].南京审计大学学报:1-11[2022-10-17]./kcms/detail/32.1867.F.20221014.1711.01 0.html[2]王家华,汪晨.普惠金融政策落实跟踪审计研究——基于三维视角[J/OL].财会月刊:1-7[2022-10-17]./kcms/detail/42.1290.f.20220927.2150.020 .html[3]张夏恒,王露霖.“传统基建”到“新基建”中的审计方式沿袭与创新[J/OL].财会通讯:1-6[2022-10-17].DOI:10.16144/ki.issn1002-8072.20220927.001.[4]万华.基于委托代理理论的外部审计独立性分析——以U公司为例[J/OL].财会通讯:1-6[2022-10-17].DOI:10.16144/ki.issn1002-8072.20220915.001.[5]刘国城,周浥宁.云审计平台的研究态势、运行机制与保障策略研究[J].财会通讯,2022(17):12-17+26.DOI:10.16144/ki.issn1002-8072.2022.17.030.[6]徐京平,朱哲茹.大数据审计：发展逻辑、要素解构与演进路径[J].财会通讯,2022(17):18-26.DOI:10.16144/ki.issn1002-8072.2022.17.003.[7]李杉杉.自然资源资产离任审计问题探讨[J].财会通讯,2022(17):118-122.DOI:10.16144/ki.issn1002-8072.2022.17.025.[8]汪芳.大数据环境下全息交互智慧审计体系研究——以中国移动为例[J].财会通讯,2022(17):148-152.DOI:10.16144/ki.issn1002-8072.2022.17.018.[9]盛钧俣.审计监督与竞争审查的互动关系研究[J].商业经济,2022(10):161-163.DOI:10.19905/ki.syjj1982.2022.10.042.[10]顾宝梅,何飞.关于加强基层审计机关人才队伍建设的几点思考[J].现代审计与会计,2022(09):4-6.[11]李一明.“十四五”时期加强基层经济责任审计的导向与路径[J].现代审计与会计,2022(09):7-9.[12]虞勇.以研究型审计为抓手助力审计质量提升[J].现代审计与会计,2022(09):10-11+38.[13]刘颖.产业引导基金审计存在的问题浅析[J].现代审计与会计,2022(09):14-16.[14]唐文杰,张顺,沈玉净.审计师更换与双审计意见购买——基于整合审计视角[J].会计之友,2022(17):141-147.[15]王颖,顾颖.“双碳”背景下碳审计的思考[J].会计之友,2022(18):87-92.[16]李学伟.领导干部考评视角下强化经济责任审计及成果应用的策略探析[J].领导科学,2022(09):146-149.DOI:10.19572/ki.ldkx.2022.09.006.[17]张艳玲.风险导向内部审计在经济责任审计中的运用探析[J].时代经贸,2022,19(08):66-68.DOI:10.19463/ki.sdjm.2022.08.016.[18]葛晓萌.高职院校审计实践教学改革创新研究——以H高职为例[J].产业与科技论坛,2022,21(17):133-134.[19]侯新,张津铖,宋波.关于高校审计学课程思政教学改革的探讨[J].对外经贸,2022(08):136-138.[20]苏秀娟.注册会计师审计风险控制与防范[J].财富时代,2022(08):93-95.[21]熊宇昊.国家审计本质再认识——基于国家审计结果公告的扎根研究[J].湖南工业大学学报(社会科学版),2022,27(04):59-68.[22]赵俊童.区块链在企业内部审计中的应用[J].合作经济与科技,2022(18):117-119.DOI:10.13665/ki.hzjjykj.2022.18.023.[23]张明.高职院校内部审计探析[J].合作经济与科技,2022(18):120-122.DOI:10.13665/ki.hzjjykj.2022.18.026.[24]刘亚平.经济内循环视域下的国家审计制度变革与发展[J].广东经济,2022(08):68-71.[25]李娜.新时期企业内部控制审计问题研究[J].老字号品牌营销,2022(16):134-136.[26]孟幸芬.新时期集团公司内部审计问题及优化对策研究[J].老字号品牌营销,2022(16):146-148.[27]王偲如.新形势下企业内部审计问题研究[J].老字号品牌营销,2022(16):155-157.[28]尹兰香,张洋海.信息化环境下高校智慧审计监控系统的构建[J].台州学院学报,2022,44(04):62-67.DOI:10.13853/ki.issn.1672-3708.2022.04.011.[29]禹淑凤.现代医院管理制度下公立医院内部审计优化[J].行政事业资产与财务,2022(15):99-101.[30]焦海霞,乔鹏翔,林萌萌.建筑工程项目全过程跟踪审计研究[J].安徽建筑,2022,29(08):185-186.DOI:10.16330/ki.1007-7359.2022.08.078.[31]王晓昆.浅谈企业内部审计如何应对信息化环境的挑战[J].现代商业,2022(23):162-165.DOI:10.14097/ki.5392/2022.23.003.[32]马秀敏.大数据背景下内部审计创新的必要性及路径分析[J].现代商业,2022(23):175-177.DOI:10.14097/ki.5392/2022.23.004.[33]苗青.浅谈国有企业的审计责任与实施路径[J].现代商业,2022(23):178-180.DOI:10.14097/ki.5392/2022.23.009.[34]牛蒙军.行政事业单位经济责任审计探析[J].行政事业资产与财务,2022(15):90-92.[35]黄玮.二级公立医院内部审计廉政风险点及管控探究[J].行政事业资产与财务,2022(15):93-95.[36]王亚平.新常态下医院审计工作存在的问题与策略研究[J].行政事业资产与财务,2022(15):96-98.[37]姚彦如.物资采购审计方式探究[J].中国市场,2022(23):142-144.DOI:10.13939/ki.zgsc.2022.23.142.[38]米兰萱.内部审计在公司治理中的作用和对外部审计费用的影响[J].中国市场,2022(23):151-153.DOI:10.13939/ki.zgsc.2022.23.151.[39]张姝谨.注册会计师审计独立性与审计风险研究——以立信会计师事务所、瑞华会计师事务所为例[J].中国市场,2022(23):154-156.DOI:10.13939/ki.zgsc.2022.23.154.[40]蔡琼.关于加强企业内部审计的一些思考[J].中国市场,2022(23):169-171.DOI:10.13939/ki.zgsc.2022.23.169.[41]胡雅妮.浅谈企业经济合同审计[J].中国市场,2022(24):118-120.DOI:10.13939/ki.zgsc.2022.24.118.[42]王坤荣.试论深化经济责任审计若干问题的思考方式[J].中国市场,2022(24):159-161.DOI:10.13939/ki.zgsc.2022.24.159.[43]张宸瑞.审计信息化能力解构与提升策略探讨[J].现代商贸工业,2022,43(19):246-248.DOI:10.19311/ki.1672-3198.2022.19.110.[44]徐心艺.基于风险导向与战略管理的国有企业内部审计策略研究[J].现代商贸工业,2022,43(20):133-135.DOI:10.19311/ki.1672-3198.2022.20.059.[45]王宇平.审计机构执业质量提升探讨[J].财会通讯,2022(17):128-131.DOI:10.16144/ki.issn1002-8072.20220812.002.[46]付志强.新形势下经济责任审计全覆盖的实现路径研究[J].财会学习,2022(23):114-117.[47]钱春强.公立医院内部审计风险及防范策略分析[J].财会学习,2022(23):121-123.[48]康雅芳.企业内部审计与外部审计的关系与协调[J].产业创新研究,2022(15):175-177.[49]朱金龙,汤晓燕,刘宝财.基于精益质量管理模型的审计现场质量控制标准化路径探索——以浙江湖州审计实践为例[J].财政监督,2022(16):77-82.[50]王婷.大数据背景下企业内部审计创新对策[J].技术与市场,2022,29(08):193-194.。
外文文献翻译
浙江万里学院商学院会计专业，2012级1班马彦会计系2011010669丁悦 学生姓名 专业班级 指导教师 系 别 学生学号 毕业论文外文文献译文外文文献译文标题：浅析内部审计风险的成因及解决途径资料来源: Qiu Jia: On the internal audit and internal control relationship.ConsumerGuide,2008.2:84 作者：Qiu Jia内部审计风险包括固有风险和控制风险。
固有风险是指在假定与内部会计控制无关的情况下，被审计单位整体财务报表和各账户余额或某项业务发生重大差错的可能性，即由于被审计单位经济业务的特点和会计核算工作本身的不足而形成的审计风险。
如某些企业缺乏对会计制度应有的重视，账户体系庞杂、会计信息明晰性降低，报表利用困难，成本、费用缺乏成本核算概念等。
控制风险是指由于被审单位内部控制制度不够健全完善，内部控制行为不力，不能及时发现和纠正某个账户或某种业务中的重大错误而形成的审计风险。
有时即使审计人员确认被审计单位的内部控制制度不合理或在关键环节上失控，其提出的修正建议能否真正适合被审计单位的经营活动，也会形成一种修正风险。
一、内部审计风险形成的原因1.内部审计机构的独立性不够内部审计机构是单位内设机构，在单位负责人的领导下开展工作，为单位服务。
因此，内部审计的独立性不如社会审计，在审计过程中，不可避免地受本单位的利益制约。
内审人员面临的是与单位领导层之间的领导与被领导的关系以及与各科室、部门之间的同事关系，所涉及的人不是领导就是同事，非直接有关也是间接相关，审计过程及结论必然涉及到具体的个人利益，因而审计过程难免受到各类人员干扰。
2.内部审计人员的业务不精审计人员素质的高低是决定审计风险大小的主要因素。
审计人员的素质包括从事审计需要的政策法规水平、专业知识、经验、技能、审计职业道德和工作责任。
审计经验是审计人员应有的一种重要技能，审计经验需要实践的积累。
大数据、云计算技术与审计外文文献翻译最新译文
大数据、云计算技术与审计外文文献翻译最新译文毕业设计附件外文文献翻译：原文+译文文献出处：Chaudhuri S. Big data，cloud computing technology and the audit[J]. IT Professional Magazine, 2016, 2(4): 38-51.原文Big data，cloud computing technology and the auditChaudhuri SAbstractAt present, large data along with the development of cloud computing technology, is a significant impact on global economic and social life. Big data and cloud computing technology to modern audit provides a new technology and method of auditing organizations and audit personnel to grasp the big data, content and characteristics of cloud computing technology, to promote the further development of the modern audit technology and method.Keywords: big data, cloud computing technology, audit, advice1 Related concept1.1 Large dataThe word "data" (data) is the meaning of "known" in Latin, can also be interpreted as "fact”. In 2009, the concept of “big data” gradually begins to spread in society. The conce pt of "big data" truly become popular, it is because the Obama administration in 2012 high-profile announced its "big data research and development plan”. It marks the era of "big data" really began to enter the social economic life.” Big data" (bigdata), or "huge amounts of data, refers to the amount of data involved too big to use the current mainstream software tools, in a certain period of time to realize collection, analysis, processing, or converted to help decision-makers decision-making information available. Internet data center (IDC) said "big data" is for the sake of more economical, more efficient from high frequency, large capacity, different structures and types of data to derive value and design of a new generation of architecture and technology, and use it to describe and define the information explosion times produce huge amounts of data, and name the related technology development and innovation. Big data has four characteristics: first, the data volume is huge, jumped from TB level to the level of PB.Second, processing speed, the traditionaldata mining technology are fundamentally different. Third, many data types’pictures, location information, video, web logs, and other forms. Fourth, the value of low density, high commercial value.1.2 Cloud computing"Cloud computing" concept was created in large Internet companies such as Google and IBM handle huge amounts of data in practice. On August 9, 2006, Google CEO Eric Schmidt (Eric Schmidt) in the search engine assembly for the first time put forward the concept of "cloud computing”. In October 2007, Google and IBM began in the United States university campus to promote cloud computing technology plan, the project hope to reduce the cost of distributed computing technology in academic research, and provide the related hardware and software equipment for these universities and technical support (Michael Mille, 2009).The world there are many about the definition of"cloud computing”.” Cloud computing" is the increase of the related services based on Internet, use and delivery mode, is through the Internet to provide dynamic easy extension and often virtualized resources. American national standards institute of technology (NIST) in 2009 about cloud computing is defined as: "cloud computing is a kind of pay by usage pattern, this pattern provides available, convenient, on-demand network access, enter the configurable computing resources Shared pool resources (including network, servers, storage, applications, services, etc.), these resources can be quick to provide, just in the management of the very few and or little interaction with service providers."1.3 The relationship between big data and cloud computingOverall, big data and cloud computing are complementary to each other. Big data mainly focus on the actual business, focus on "data", provide the technology and methods of data collection, mining and analysis, and emphasizes the data storage capacity. Cloud computing focuses on "computing", pay attention to IT infrastructure, providing IT solutions, emphasizes the ability to calculate, the data processing ability. If there is no large data storage of data, so the cloud computing ability strong again, also hard to find a place; If there is no cloud computing ability of data processing, the big data storage of data rich again, and ultimately, used in practice. From a technical point of view, large data relies on the cloud computing. Huge amounts of data storage technology, massive data management technology, graphs programming model is the key technology of cloud computing, are also big data technology base. And the data will be "big", themost important is the technology provided by the cloudcomputing platform. After the data is on the "cloud", broke the past their segmentation of data storage, more easy to collect and obtain, big data to present in front of people. From the focus, the emphasis of the big data and cloud computing. The emphasis of the big data is all sorts of data, broad, deep huge amounts of data mining, found in the data value, forcing companies to shift from "business-driven" for "data driven”. And the cloud is mainly through the Internet, extension, and widely available computing and storage resources and capabilities, its emphasis is IT resources, processing capacity and a variety of applications, to help enterprises save IT deployment costs. Cloud computing the benefits of the IT department in enterprise, and big data benefit enterprise business management department.2 Big data and cloud computing technology analysis of the influence of the audit2.1 Big data and cloud computing technology promote the development of continuous audit modeIn traditional audit, the auditor only after completion of the audited business audit, and audit process is not audit all data and information, just take some part of the audit. This after the event, and limited audit on the audited complex production and business operation and management system is difficult to make the right evaluation in time, and for the evaluation of increasingly frequent and complex operation and management activities of the authenticity and legitimacy is too slow. Along with the rapid development of information technology, more and more audit organization began to implement continuous audit way, to solve the problem of the time difference between audit results and economic activity. However, auditors for audit, often limited by current business conditions and information technology means,the unstructured data to digital, or related detail data cannot be obtained, the causes to question the judgment of the are no specific further and deeper. And big data and cloud computing technology can promote the development of continuous audit mode, make the information technology and big data and cloud computing technology is better, especially for the business data and risk control "real time" to demand higher specific industry, such as banking, securities, insurance industry, the continuous audit in these industries is imminent.2.2 Big data and cloud computing technology to promote the application of overall audit modeThe current audit mode is based on the evaluation of audit risk to implement sampling audit. In impossible to collect and analyze the audited all economic business data, the current audit modemainly depends on the audit sampling, from the perspective of the local inference as a whole, namely to extract the samples from working on the audit, and then deduced the whole situation of the audit object. The sampling audit mode, due to the limited sample drawn, and ignored the many and the specific business activity, the auditors cannot find and reveal the audited major fraud, hidden significant audit risks. Big data and cloud computing technology for the auditor, is not only a technical means are available, the technology and method will provide the auditor with the feasibility of implementing overall audit mode. Using big data and cloud computing technology, cross-industry, across the enterprise to collect and analysis of the data, can need not random sampling method, and use to collect and analyze all the data of general audit mode. Use of big data and cloud computing technology overall audit mode is to analyze all thedata related to the audit object allows the auditor to establish overall audit of the thinking mode; can make the modern audit for revolutionary change. Auditors to implement overall audit mode, can avoid audit sampling risk. If could gather all the data in general, you can see more subtle and in-depth information, deep analysis of the data in multiple perspectives, to discover the hidden details in the data information of value to the audit problem. At the same time, the auditor implement overall audit mode, can be found from the audit sampling mode can find problems.2.3 Big data and cloud computing technology for integrated application of the audit resultsAt present, the auditor audit results is mainly provided to the audit report of the audited, its format is fixed, single content, contains less information. As the big data and cloud computing technology is widely used in the audit, the auditor audit results in addition to the audit report, and in the process of audit collection, mining, analysis and processing of large amounts of information and data, can be provided to the audited to improve management, promote the integrated application of the audit results, improve the comprehensive application effect of the audit results. First of all, the auditor in the audit to obtain large amounts of data and related information of summary and induction, financial, business and find the inner rules of operation and management etc, common problems and development trend, through the summary induces a macroscopic and comprehensive strong audit information, to provide investors and other stakeholders audited data prove that, correlation analysis and decision making Suggestions, thus promoting the improvement of the audited management level. Second, auditorsby using big data and cloud computing technology can be the same problem in different category analysis and processing, from a differentAngle and different level of integration of refining to satisfy the needs of different levels. Again, the auditor will audit results for intelligent retained, by big data and cloud computing technology, to regulation and curing the problem in the system, in order to calculate or determine the problem developing trend, an early warning of the auditees.3 Big data and cloud computing technology promote the relationship between the applications of evidenceAuditors in the audit process should be based on sufficient and appropriate audit evidence audit opinion, and issue the audit report. However, under the big data and cloud computing environment, auditors are faced with both a huge amount data screening test, and facing the challenge of collecting appropriate audit evidence. Auditors when collecting audit evidence, the traditional thinking path is to collect audit evidence, based on the causal relationship between the big data analysis will be more use of correlation analysis to gather and found that the audit evidence. But from the perspective of audit evidence found, because of big data technology provides an unprecedented interdisciplinary, quantitative dimensions available, made a lot of relevant information to the audit records and analysis. Big data and cloud computing technology has not changed the causal relationship between things, but in the big data and cloud computing technology the development and use of correlation, makes the analysis of data dependence on causal logic relationship is reduced, and even more inclined to application based on the analysis of correlation data, on the basis ofcorrelation analysis of data validation is large, one of the important characteristics of cloud computing technology. In the big data and cloud computing environment, the auditor can collect audit evidence are mostly electronic evidence. Electronic evidence itself is very complex, and cloud computing technology makes it more difficult to obtain evidence of the causal. Auditors should collect from long-term dependence on cause and effect and found that the audit evidence, into a correlation is used to collect and found that the audit evidence.译文大数据、云计算技术与审计Chaudhuri S摘要目前，大数据伴随着云计算技术的发展，正在对全球经济社会生活产生巨大的影响。
毕业论文-文献综述-译文-模版
毕业设计（论文）译文题目名称：（写译文题目)院系名称：班级：学号：学生姓名：指导教师：200×年×月风险导向审计研究(译文题目)Pie Pierce，B。
, Sweeney, B。
近几年来，审计行业面临的风险正在日益增大，国内外相继出现了一些会计舞弊事件，如：美国的“安然”、“施乐”,国内的“原野”、“琼民源”、“红光”等，审计人员由此涉及的案件也成千上万，赔偿的金额更难以估计,甚至有人称审计职业界进入了“诉讼爆炸"时代,一些会计师事务所因诉讼而倒闭或陷入困境，这使审计人员清醒地认识到,在商业竞争十分激烈的市场经济中，审计职业界所面临的商业风险已越来越大，审计职业必须设法降低这种商业风险水平。
为此，以美国为首的西方国家从20世纪80年代开始大规模地修订审计准则,在实践中产生了一种以风险评价为中心的审计模式，并在实务中得到广泛应用.一、风险导向审计产生的社会基础（一）高风险的审计执业环境是风险导向审计产生的直接原因。
众多企业的倒闭,已审报表的使用者将经营失败等同于审计失败。
他们认为企业濒临破产,注册会计师进行财务报表审计时就应提前发出警告，这样审计人员与公众期望的差距越来越大。
期望差距的加大，表明社会公众对审计的需求日益增加，为弥补审计期望差距就得寻找途径，主动出击,迎合这种需求，须承担一定的法律责任——即承担更大的查错防弊责任。
随着企业规模的不断扩大，业务的复杂化和计算机的应用，会计、审计业务趋于复杂;险恶的企业经营环境必然意味着严峻的、高风险的审计执业环境，因此迫切需要一种新的审计技术——风险导向审计。
（二）严格的法律环境是风险导向审计产生的外部驱动力。
现代社会在某种程度上是一种契约经济，各种契约界定人与人之间的关系，法律保护契约双方，一切纠纷的处理需通过法律的手段解决。
证券法对保护投资人利益的责任意识越来越强，因而当投资人的利益受到伤害时，被投资企业破产倒闭，投资人无力投资，债务人收回债务无望时，极有可能诉讼注册会计师。
审计风险外文文献(1)
审计风险外文文献(1)摘要审计风险是每一个企业都不可避免的存在，如何有效地对企业进行风险管理和风险评估，是企业在竞争激烈的市场经济中持续发展的关键。
本文研究了一些关于审计风险的外文文献，包括审计风险概念、审计风险评估方法、审计风险管理等方面，旨在为企业的管理者提供有益的参考。
正文1. Introduction随着市场经济的不断发展，企业日益面临着各种各样的风险，其中审计风险是一种不可忽视的风险。
审计是公司财务状况公开的重要手段，而审计风险则是指在审计过程中，会发现实际情况与财务报告不符或存在其他问题，这种风险不仅会对企业的财务状况产生影响，也会对企业的声誉产生负面影响。
2. 审计风险概念审计风险分为三个方面：检查风险、控制风险和依赖风险。
检查风险是指审核员未能检查到可疑交易或错误的信息。
控制风险是指公司的内部控制程序存在缺失，导致财务报告的准确性受到影响。
依赖风险是指报告使用者过度依赖于审计师提供的信息。
3. 审计风险评估方法审计风险评估是完整的审计过程的一部分，目的是评估审计风险的程度。
当确定企业的特定事件可能导致审计误差时，重要的是要确定风险的数量级和可能性。
评估审计风险的方法通常有三种：3.1 指标法指标法是根据历史数据，使用统计学方法来确定预测未来事件的可能性。
它通常将风险因素与特定事件发生的概率联系起来，以确定将需要进行更详细的审计程序的区域。
#### 3.2 经验法经验法根据审计人员的经验来确定预测的未来事件可能性。
这种方法不依赖于任何统计数据，而是基于审计人员对企业的认识和经验来进行评估。
#### 3.3 聚集法聚集法涉及对不同因素进行评估，这可以提高风险评估的确定性和准确性。
在这种方法中，审计人员可以对所有可能影响判断的因素进行评估，包括企业规模、行业类型、管理体系等。
4. 审计风险控制为了减少风险，管理人员可以采取以下措施：4.1 审计策略管理人员应该制定一个明确的审计策略来减少审计风险。