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test of transactions
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     Test
     测试
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     (v) test;
     第五章为测试过程;
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     Test of intelligence
     智力测验
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     The validation to test of T.
     文章采用大型通用有限元程序ANSYS,对T.
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     Static state test of side waves self counteract performance in radar signal transactions
     雷达信号处理旁瓣对消性能的静态测试
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Risk-Oriented Auditing takes a top-down view of entity,rather than the traditional bottom-up transaction-based approach,where inferences about information contained in the financial report are made based on tests of transactions and balance,the auditor can use strategic analysis to plan the audit in a more efficient manner,this article analyzes the background information and the reasons of Risk-Oriented Auditing,and shows several shortages that to implement the Risk-Oriented Auditing nowa days.It...

Risk-Oriented Auditing takes a top-down view of entity,rather than the traditional bottom-up transaction-based approach,where inferences about information contained in the financial report are made based on tests of transactions and balance,the auditor can use strategic analysis to plan the audit in a more efficient manner,this article analyzes the background information and the reasons of Risk-Oriented Auditing,and shows several shortages that to implement the Risk-Oriented Auditing nowa days.It is suggested in the report that the auditing model should be in agreement with our country's practical situations.

风险导向审计是以全局战略观的眼光评价客户的所有经营行为的有效性,将风险置身于审计的全过程。本文分析风险导向审计产生的背景与原因,对现阶段我国推行风险导向审计进行了可行性分析,并指出其局限性,最后提出相应的建议。

 
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