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1 ?审计标准 ... auditing process审计过程 auditing standard 审计标准,审计准则 Auditor审计员,审计师 ... 2 ?审计准则 ...民间审计的业务范围? 税务服务? 管理咨询服务? 会计服务 三、民间审计准则1、概念及作用概念：审计准则（auditing standard）是指一个国家和地区的审计人员从事审计工作时，必须遵循的行为规范，是判断审审计准则（auditing standard）是指一个国家和地区的... 3 ?审计标准审计准则 ... auditing process 审计过程 auditing standard 审计标准审计准则 Auditing Standards Board 审计准则委员会 ...
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Meanwhile, an important change in the new auditing standard is the absorbing of the risk-oriented auditing, which emphasized the concern of risk. 同时，新审计准则的一个重大变化就是全面渗透风险导向审计的理念，更加强调对风险的充分关注。 - 2
The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc. 以信息认证为逻辑起点，审计理论框架由信息认证、审计本质、审计目标、审计假设、审计准则等要素组成。 - 3
The auditing authorities in and abroad responsible for making new auditing standard released the new rules one after another recently, the Modern risk-oriented auditing is being given more concern. 随着国内外审计准则制定机构相继发布新的审计风险准则，现代风险导向审计的推行成为了核心。
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