As one of the traditional auditing forms internal auditing is an important component of a company 's management .

内部 审计内置作为一种 传统的内部 审计形式，是公司内部控制的重要组成部分。

Expecting to have a more overall and practical understanding of the risk-based auditing the author attempts to probe into the difference and pros and cons between the traditional auditing mode and the risk - based auditing mode from the evolution course of the auditing mode .

笔者试图从审计模式的演进过程，探讨 传统 审计模式和风险基础审计模式的差别及利弊，以期对风险基础审计有一个全面实务的认识。

Under the conditions of modern economy the traditional Internal Auditing can not meet the needs of enterprises'survival and development . As a developmental stage of Internal Auditing it is necessary to execute Operational Auditing for enhancing economic efficiency .

现代经济条件下， 传统的内部 审计已不能满足企业生存与发展的需要，经营审计作为内部审计的一个发展阶段，是企业提高经济效益的必然要求。

These are far-beyond the traditional auditing theory frame which gives us more new questions on auditing theory and practice .

这些远远超出了 传统 的 审计理论架构，给审计理论和实践都提出了许多新的问题。

With the application of electronic accounting and the network accounting information system and management system the traditional auditing model and working approach can not fulfill the need of internal auditing .

随着网络环境下会计电算化管理系统的应用， 传统 的 审计模式、工作方法已不能满足新形式下内部审计的需要。

The Appliance of Audit Materiality in Network Auditing and Traditional Auditing

重要性在网络审计和 传统 审计中的应用

On the Auditing Reason The third section discloses the differences between traditional and modern risk-oriented auditing .

本部分从分析两种审计模式的主要区别入手， 对现代风险导向 审计的内涵进行分析。

The advancement of information technology the development of e-commerce and demanding of the management and decision making on the real-time information are challenge to the traditional auditing model and the continuous Auditing based on IT becomes important .

随着信息技术的进步、电子商务的发展、以及管理决策对信息实时性需求的日益增强， 传统 审计模式面临挑战，基于IT的连续审计（ContinuousAuditing，CA）模式应运而生。

The traditional auditing processes are analyzed and then based on the electronic environment this paper re-engineers these processes that is centralized audit mode will take place the decentralized audit mode and audit methods based on the Internat will take place the traditional audit methods .

分析了 传统 稽核流程，并以电子化环境为基础，再造稽核流程，以中心稽核方式取代分散稽核方式，以计算机网络为基础的稽核取代传统稽核。

The traditional financial auditing cannot satisfy evaluation and reflect the government economic activities especially the need of public resource utilization .

传统的财务 审计已不能满足评价和反映政府的经济活动，特别是公共资源利用效果的需要。

From the prospect of agency theory traditional internal auditing department is a cost center .

从代理理论来看， 传统内部 审计部门属于成本中心。

With the development of China economy and the deepening of Chinese government reform Chinese Government Auditing has changed from traditional treasury auditing into modern Performance Auditing .

随着我国经济的发展和政府改革的逐步深化，政府审计已由 传统的财务 收支 审计 扩展到现代绩效审计的广阔领域。

As a result the angle to study internal control changes from traditional operation and auditing to corporate governance .

随着人们对企业内部控制研究的不断深入以及对公司治理的关注，研究者也将研究企业内部控制的角度从 传统的日常经营管理业务以及 审计业务转为公司治理。

For traditional auditing risk model there exist inherent defects of traditional risk-orientated auditing in the fields of auditing theories and practices based on simplified cognitive model auditors could not meet the needs of social economic development .

由于 传统 审计风险模型，以简化主义认知模式为指导的传统风险导向审计在理论与实务上固有的缺陷，使得传统审计方法不能使审计师满足社会经济发展要求。

The extensive application of computer technology in accounting field has exerted great influence on the traditional auditing which contains the influences caused by changes of both external environment and internal control .

随着计算机技术在会计领域的广泛应用，对 传统 审计产生很大的影响，主要表现在两个方面，即外部环境的变化给审计带来的影响和内部控制的变化给 审计带来的影响。

Financial management system gradually develops from manual mode to network automatic mode . Under the network financial system of automation non-paper digitalization and information traditional auditing has been greatly influenced .

财务管理系统逐渐由手工模式向网络自动模式发展，在自动化、无纸化、数据化的电子商务和高度信息化的网络财务系统下，给 传统 审计 工作带来了很大的影响。

The second chapter introduced the Financial Statements Insurance institution and analyzed its contract design with the conclusion that the institution was a reform on prevailing auditing pattern and it changed the motivation mechanism and signaling mechanism under traditional auditing pattern .

第2章讲述财务报表保险制度的引入并分析其契约设计，认为该制度是审计模式的一种革新，改变了 原 审计模式下的利益激励机制和信号传递机制；

Since the eighties of the 20th century auditors have broken through the traditional auditing mode during the concrete project audit developing a auditing mode of assessing the audit risk this is the risk-based auditing mode .

20世纪80年代以来，审计人员在具体项目的审计过程中突破了 传统 的 审计模式，开发出一种以评估审计风险为中心的审计模式，这就是风险基础审计。

Electronic business developed under network information technology make business information system and financial system of an enterprise to be highly integrated at the same time the traditional auditing theory and practical application meet unprecedented challenge under the extensive application of modern technology .

基于网络信息技术下的电子商务使企业业务信息系统和财务系统高度集成， 传统 审计理论与实务在现代技术的广泛应用下受到空前的挑战。

The difference between network auditing and traditional auditing makes some thinking of audit materiality changes correspondingly in the materiality of network auditing .

正由于网络审计与 传统 审计的区别，使重要性在网络审计中的应用思路发生了相应的变化。

It is showed in this paper that how traditional accounting and auditing seize the opportunity and meets the challenge of E-commerce .

分析电子商务对会计和 审计所产生的影响，面对电子商务浪潮， 传统的会计和 审计应抓住机遇，迎接挑战。

The traditional inner auditing working mode to supervise limited amount of educational fund cannot live up to the requirement of the new situation .

沿用 传统的内部 审计模式监督教育事业资金的使用，已难以满足新形势发展的需要。

Risk-based auditing marks the transition from traditional auditing to modern auditing . It can effectively reduce audit risks appropriately distribute auditing resources and improve auditing efficiency .

风险基础审计是 传统 审计过渡到现代审计的标志，实施风险基础审计是有效减少审计风险、恰当分配审计资源、提高审计效率的途径。

The researching result indicates that Theory is more scientific and religious than Traditional Risk-Based Auditing and other audit theories and confirmed by a auditing engagement at the paper .

研究表明，现代风险比 以往 的 审计理论更严谨、也更有科学性，并通过案例进行了印证。

The production of risk-oriented auditing method thriving in recent years attributes mainly to the flaws in the traditional auditing methods ( mainly system-oriented audition ) which resulted in an increasing number of cases of major management frauds and corrupt practices .

近年来兴起的风险导向审计方法得以产生，主要是因为 传统 审计方法（主要指制度导向审计）存在缺陷，重大管理欺诈和舞弊案例的日益增多。

There were lots of excellent researching finding and product among them . In the presence of mass reticula data it was not enough to analyze and manage the known security data using traditional auditing technology .

其中有很多优秀的研究成果和产品，但是在错综复杂的海量数据面前，仅仅利用 传统 的 审计技术去静态分析和管理已知的安全数据已力不从心。

On the Extension of Traditional Auditing to Management Auditing

论 传统 审计向管理审计延伸

The traditional approach has been auditing the budget can not be applied modern refinement of audit management needs .

传统的预算 审计方式已经不能适用现代化的精细化审计管理的需求。

Traditional auditing encounters a challenge cyber economy has become inevitable to move to networking .

传统 审计遇到了挑战，经济审计走向网络化已成为必然。