| 1. | General principle of energy audit on industrial and commercial enterprise
企业能源审计技术通则 |
| 2. | Based on this theme , this paper deals with the issue of how to recognize and evaluate the running risk , i . e . the inherent risk of businesses
笔者写作的主题-风险导向审计技术中风险识别和评估就是针对如何识别和评估经营风险即企业的固有风险进行的。 |
| 3. | Besides it audits using computers , the auditing technology of information system carry out auditing for network information system by using network technology
信息系统审计技术除了绕过计算机审计、穿过计算机审计和利用计算机审计外还包括了利用网络技术对网络信息系统进行审计。 |
| 4. | Finally , the essay presents analysis and research on the function demand of the safety audit , other audit techniques as well as the security log analysis principle
最后，本文对安全审计的功能需求和各种审计技术及日志分析原理进行了分析研究，给出了邮件服务器日志分析的具体实现过程和方法。 |
| 5. | Auditing systems can prevent and discovering the inside misuse by recording and checking the system event . so it is meaningful to study the security audit technology
安全审计系统通过对系统事件的记录和检查，可有效地防范和发现内部违规行为，因此，研究和开发安全审计技术具有重要的现实意义。 |
| 6. | A reasonable allocation can not only prevent the shirking of human as well as the abuse of substantial capital , but also promote the originality on auditing technique and methods
合理的收益分配不仅有利于遏制审计过程中的机会主义行为、防止人力资本偷懒及非人力资本的滥用，而且有利于审计技术和方法的创新。 |
| 7. | This kind of competition will be comprehensive and serious . as a part of service and trade market , accounting profession will face with severe competitions in qualified accountants , auditing technology and experiences
会计市场作为服务贸易市场的一个组成部分，也会在专业人才、审计技术和审计经验等方面面临严峻的挑战。 |
| 8. | Accountants computer calculation , network financial affairs and electronic business have significant impact on auditing target , auditing clue , auditing contents , auditing technology , auditing environment and internal control
会计电算化乃至网络财务及电子商务对审计对象、审计线索、审计内容、审计技术、审计环境和内部控制都产生了重要的影响。 |
| 9. | The fourth part summarizes the characteristic of the state - owned business enterprise auditing after china is affiliated to wto , and how to establish the state - owned business enterprise audit the direct the system , and discusses t he strategy of the state - owned business enterprise auditing reform from concepts , management system , technique method and auditing contents etc and discuss the means to realize
第四部分研究了国有企业审计监督呈现出的新特点、如何建立国有企业审计监督体系，并从审计体制、审计技术方法和审计内容等方面论述国有企业审计监督改革的策略及实现措施。第五部分对全文进行总结。 |
| 10. | Under the condition of computerizing accounting , the traditional auditing technique can not meet the requirement of new situation , so auditors should master and use new skills to make full use of the computer and other tools to improve their efficiency , reduce the auditing risk and warrant the quality
摘要在会计电算化的环境下，传统的审计技术已经不能适应形势的要求，审计人员应掌握和运用新的审计技术手段，充分利用计算机辅助审计技术和工具，这对提高审计效率，降低审计风险，保证审计质量，有着十分重要的现实意义。 |
