下载文档原格式
文献综述的字体格式要求附件4:信控学院毕业(设计)相关文档的形式及评阅要求一、毕业设计文档成绩批阅格式1. 毕业设计(论文)成果成绩评定，在设计说明书或毕业论文正文部分的末页及设计图表上亲笔签署“阅”字、姓名和批阅日期;2. 实习报告(或文献综述)、英文翻译在封面的右上角给出成绩，在文档的最后一页签“阅”字、签名和日期;3. 毕业设计中所有文档(如:任务书、指导教师评语、评阅教师评语等)、成绩评定材料，均要求亲笔签署姓名，不得以打印替代。
二、实习报告(或文献综述)格式要求实习报告(或文献综述)所写内容应与毕业设计题目相关。
分四部分书写:前言、正文、总结和参考文献。
1、前言:主要是说明目的和意义，介绍有关的概要、定义以及综述的范围。
扼要说明有关主题的现状或争论焦点，使读者对综述所叙述的问题有一个初步的轮廓。
字数一般在300字左右。
2、正文:是综述的基础和核心部分。
其写法是多样的，没有固定的格式。
可按年代顺序综述，也可根据不同问题进行综述，还可以按不同的观点进行综述。
不管那种形式都要将所收集到的文献资料归纳、整理、分析比较，主要通过提出问题、分析问题，综合前人文献中提出的理论和事实，比较各种学术的观点，阐明所提出问题的历史，现状以及今后发展的方向，以及对这些问题的评述。
字数一般在3000字左右。
正文部分引用的资料应特别注意以下问题:1)能说明问题，并且具有一定的理论意义;2)资料真实可靠，即新颖又具有代表性;3)能反映问题的发展阶段以及阶段性成果;4)引用的资料应用上标指明引用的文献序号。
3、总结:将全文主题进行扼要总结。
最好能提出自己的见解。
字数一般在200字左右。
4、参考文献虽然放在文末，但它是文献综述的主要组成部分，因为它不仅表示对被引用文献作者的尊重也是引用文献的依据。
参考文献的编排应条目清晰、查找方便、内容准确无误。
参考文献不少于10篇(其中至少有二篇英文文献)，70%是近五年的文献。
信控学院文献综述参考格式参见附1。
中英文对照的标准版审计报告标准审计报告的参考格式Example of Standard Auditor’s Report审计报告Auditor’s ReportABC股份有限公司全体股东:To the shareholders of ABC Company Limited,我们审计了后附的ABC股份有限公司(以下简称ABC公司)财务报表，包括20×1年12月31日的资产负债表，20×1年度的利润表、股东权益变动表和现金流量表以及财务报表附注。
We have audited the accompanying financial statments of ABC Company Limited (hereinafter “ABC Company”),which comprise the balance sheet as at December31,20XX, and the income statement, statement of changes in equity and cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes.一、管理层对财务报表的责任Management’s Responsibility for the Financial Statements按照企业会计准则和《××会计制度》的规定编制财务报表是ABC公司管理层的责任。
这种责任包括:(1)设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在由于舞弊或错误而导致的重大错报;(2)选择和运用恰当的会计政策;(3)作出合理的会计估计。
Management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (a) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (b) selecting and applying appropriate accounting policies; and (c) making accounting estimates that are reasonable in the circumstances.二、注册会计师的责任Auditor’s Responsibility我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
工程造价论文中英文资料对照外文翻译This paper focuses on the risk analysis of nal n XXX the unique risks associated with nal n projects。
including political。
economic。
and cultural risks。
It then outlines the XXX a risk analysis。
including risk n。
risk assessment。
and XXX.nXXX。
XXX by a range of unique risks that must be XXX for risk management in nal n projects.Unique Risks Associated with nal n ProjectsXXX are subject to a range of unique risks that are not present in XXX。
economic uncertainty。
cultural differences。
and legal XXX can impact the project。
Economic uncertainty XXX。
n。
or XXX project stakeholders。
while legal issues XXX.Risk Analysis ProcessThe risk analysis process involves several steps。
including risk n。
risk assessment。
and XXX all potential risks that couldimpact the project。
This can be done through brainstorming ns。
大连东软信息学院
毕业设计（论文）外文资料及译文
系所：
专业：
班级：
姓名：
学号：
大连东软信息学院
Dalian Neusoft University of Information
外文资料和译文格式要求
一、装订要求
1、外文资料原文（复印或打印）在前、译文在后、最后为指导教师评定成绩。
2、译文必须采用计算机输入、打印。
3、A4幅面打印，于左侧装订。
二、撰写要求
1、外文文献内容与所选课题相关。
2、本科学生译文汉字字数不少于4000字，高职学生译文汉字字数不少于2000字。
三、格式要求
1、译文字号：中文小四号宋体，英文小四号“Times New Roman”字型，全文统一，首行缩进2个中文字符，1.5倍行距。
2、译文页码：页码用阿拉伯数字连续编页，字体采用“Times New Roman”字体，字号小五，页底居中。
3、译文页眉：眉体使用单线，页眉说明五号宋体，居中“大连东软信息学院本科毕业设计（论文）译文”。
附件：英文文献及翻译英文文献The Importance of Auditing Professional Judgment andIts Application in Auditing PracticeLIU HuiheHenan Institute of Engineering, Zhengzhou, Henan 4500001.Importance of auditing professional judgmentSince the reform and opening up, with the development of economy, the further improvement of the market economy system and the establishment of the modem enterprise system, more and more attention has been paid to the auditing profession. With the integration of the world economy, China’s economy is gradually moving towards the world, the audit staff need to have a high level of audit quality, audit staff also face greater challenges. In today’s society more need to have a good reputation of the audit staff, and good reputation is a long-term accumulation of audit work, the success or failure of the audit depends on the quality of the audit professional judgment. Therfore, we need to re-examine the importance of audit judgment, pay attention to and scientific and rational use audit professional judgment, improve the level of audit judgment, improve audit quality, reduce audit risk.1.1The importance of auditing professional judgment to theconstrection of auditing standardsIn order to be in line with the international auditing standards, China’s auditing standards also need to keep pace with times, tofuether reform and development. However, the most important is toestablish a new system of auditing standards. The work environmentof audit staff is very complicated, and the accounting and auditingstandards are generally only for the principle, especially thedevelopment of audit standards lag behind the development of auditbusiness. If the audit personnel to use the audit judgment in a timelymanner to seek truth from facts, in accordance with the actualsituation of the audit unit to carry out specific research and analysis.Audit professional knowledge and practical experience, stronganalysis and problem-solving skills. Under the guidance of auditingstandards, auditing professional judgment can be used as a tool forauditing work, on the other hand, it can be used as the standards ofthe actual combat experience of the audit personnel make up thedeficiency of the auditing standards in practical work, which can beused as the realistic basis for the continuous development of theauditing standards.中文翻译审计职业判断的重要性及其在审计实务中的应用刘浍河河南工程学院，郑州，4500001、审计职业判断的重要性改革开放以来，随着经济的发展，市场经济体制的进一步完善和现代企业制度的建立，审计职业越来越受到人们的重视。
[西安建筑科技大学华清学院]西安建筑科技大学华清学院：西安建筑科技大学华清学院篇一: 西安建筑科技大学华清学院：西安建筑科技大学华清学院-学校简介，西安建西安建筑科技大学华清学院是经国家教育部批准，由西安建筑科技大学联合社会力量以新机制、新模式于2004年创办的全日制本科院校。
学院坐落于西安市幸福南路，是西北地区成立较早的独立学院之一，办学质量位居西北地区同类院校首位。
自2010年起学校部分专业已在陕西省实行本科第二批次招生。
2013年经陕西省教育厅批准，西安建筑科技大学华清学院所有专业在陕西省进入本科第二批次招生，成为陕西省唯一一所完全跨批次招生的本科院校。
学院以自强、笃实、求源、创新为校训，将进一步解放思想、抢抓机遇，为把学院建设成为结构合理、质量稳定、特色鲜明的高等院校而奋斗。
西安建筑科技大学华清学院_西安建筑科技大学华清学院-学校简单介绍西安建筑科技大学华清学院学院坐落在历史文化名城西安，位于南二环东端，西安高新技术东开发区幸福路南段，南眺驰名中外的唐代大雁塔，北临举世闻名的明代长安城墙，东依景色怡人的浐灞生态园。
学院占地面积六百多亩，距西安建筑科技大学校本部4公里左右，交通便利，环境优雅、功能齐全、风格别具。
学院建有高标准的教学楼、公寓楼、图书馆、餐饮服务中心、大学生活动中心、计算中心、网络中心、室内外运动场、多媒体教室及实验实训基地以及在建实验大楼等。
学院校园网与西安建筑科技大学联接，实行资源共享。
西安建筑科技大学华清学院是一所以土木建筑类学科为特色，以工程、管理类学科为主体，兼有艺术等学科的教学型、多科性独立学院。
学院依托西安建筑科技大学的优质教育资源和独立学院灵活高效的办学体制，秉赋和弘扬“育才兴国、科技富民”的办学精神及“ 自强、笃实、求源、创新”的校训，坚持“以质量求生存、以诚信求声誉、以规模求效益、以特色求发展”的办学理念，注重专业建设、师资队伍建设、教学质量监控和校园文化建设，努力创办国内一流的独立学院。
论文摘要英语翻译部分格式论文摘要英语翻译部分格式英文摘要和外文翻译的格式要求【1】一、总体要求要求英语语言较为地道、通顺、简练，语法正确，符合英语表达习惯，专业术语规范、准确。
外文页所有字体均为Times New Roman ，要在英文状态输入法下输入，注意标点符号是英文的。
请结合所给模版认真体会。
本说明未尽事项，请查阅相关规定。
二、英文标题题目应写在第一行的中间，题目左右两边的空白距离大致相等。
题目的第一个单词的第一个字母必须大写。
从第二个单词起，其中每个实义词的第一个字母大写，而冠词、介词和连词的第一个字母则一般小写。
如：A Day to RememberLet's Go in for Sports题目的另一种写法是所有单词的第一个字母全部用大写。
如：My Life As Factory WorkerA Walk Under The Rain写题目不要用括号或引号。
题目后除了问号和感叹号之外，不加其它标点符号。
1、冠词：位于标题头时，首字母大写;位于标题中时，全部字母小写;2、介词及连词：位于标题头时，首字母大写;位于标题中时，5个(含)以上字母的，首字母大写;4个(含)以下字母的，全部字母小写。
三、作者姓名居中，斜体;中国人姓名按照中国人习惯，姓前名后，姓全部字母大写，名第一个字母大写，若名为2个字，则2个字之间加短线“-”，作者姓名之间加逗号“·” 最后两作者之间加“and”。
⑴XIANG Hong-qiong and FENG Zhi-xin⑵YANG Xiu-hong , WU Zong-pu and ZHANG Guo-dong⑶西方国家及其它国家人的姓名按其习慣顺序排列，如：Sophie Dupont;缩写姓名时，姓要大写，之间用句号;如：J. H. Caemmere ;M. H. Thatcher(句号后面空1字符)⑷作者姓名及其排序应与中文稿一致。
四、摘要Abstract顶格(不要首行缩进)，空3个字母，然后接内容，小四号加粗;摘要正文用小四号。
LNTU---Acc附录A国际审计准则第910号：财务报表审阅（一）引言1.本准则旨在为审计人员接受委托从事财务报表审阅的职业责任，以及出具审阅报告的格式和内容建立标准，提供指导。
2.本准则是针对财务报表审阅制定的。
然而，它也适用于审阅财务信息或其他信息的业务。
本准则要连同国际审计准则120号“国际审计准则框架”一并阅读。
其他国际审计准则的有关内容对审计人员运用这一谁则可以有所帮助。
审阅业务的目的3.财务报表审阅的目的是为了使审计人员能够表明，根据实施的程序(这些程序并不提供象在审计业务中所要求获取的所有证据)，是否存在审计人员注意到的，使得审计人员认为财务报表在所有重大方面没有按照指明的财务报告框架编制的情况(消极保证)。
审阅业务的一般原则4.审计人员应当遵循国际会计师联合会颁布的“职业会计师道德守则”。
统驭审计人员职业责任的道德原则是:(I)独立;(2)公正;(3)客观;(4)职业胜任能力及应有关注;(5)保密;(6)职业行为;(7)技术准则。
5.审计人员应当按照本准则执行审阅工作。
6.审计人员应当以职业怀疑的态度计划和执行审阅工作，以识别可能存在的导致财务报表重大错报的情况。
7.为了在审阅报告中发表消极保证的意见，审计人员应当主要通过查询和分析程序获取充分、适当的证据，形成结论。
审阅范围8．“审阅范围”是指为了实现审阅目的，在各种情况下认为必要的审阅程序。
执行财务报表审阅所要求的程序，由审计人员根据国际审计准则、有关专业团体、法律和法规的要求，以及审阅业务约定条件及报告要求确定。
适当的保证9.审阅业务提供了一个适当程度的保证，即审阅的信息不存在重大的错报，这是用消极保证的方式发表意见。
业务约定条款10.审计人员和客户应当就业务约定条款达成一致意见。
达成一致的条款应当记录在业务委托书或其他适当的类似合同中。
11.业务委托书有助于制定审阅工作计划。
审计人员致送记录委托关键条款的业务委托书，对客户和审计人员均有益处。
西安建筑科技大学华清学院参考文献英文原文及中文翻译专业班级：会计学100x学生姓名：XXX学号：20100301020x时间：2014年6月06日Riskoriented audit in the application of theengineering audit1. The essence of the riskoriented internal auditing andcharacteristics1. The essence of the riskoriented internal auditing risk oriented internal audit is the essence of internal auditors all the attention in the whole process of internal audit risk, and select the project according to the risk degree, in order to reduce the risk as the guidance, the conformity of the internal control system test, material testing, supervision, inspection and evaluation, and puts forward constructive opinions and Suggestions. So it is concluded that the audit report can be used as a reveal enterprise risk, risk prevention and early warning signal of communication, to provide reliable information for enterprise risk management, and as the important basis of judging the enterprise risk. It is necessary for the business process of internal audit in the risk environment observation, put forward Suggestions and countermeasures of risk control, so as to gain more economic benefits for the enterprise.2. The characteristics of the riskoriented internal auditing compared with the traditional internal audit, risk oriented internal audit has the following characteristics: first, risk-oriented internal audit according to check the business no longer history records and internal control system operation put forward opinions and Suggestions, but according to the current market conditions to analyze the potential risk, and expected and planning for the future development of the enterprise. Secondly, the risk assessment is not only used to confirm the audit focus of individual audit projects, and USES the risk criteria to determine the audit project. Internal audit is not in the internal control system in the view of business activity, but the whole business process in the risk environment observation, guard against potential risks.Again, the internal audit in the audit projects is not confirm and test control, Evaluation is not only used to confirm the audit focus of individual audit projects, and USES the risk criteria to determine the audit project. Internal audit is not in the internal control system in the view of business activity, but the whole business process in the risk environment observation, guard against potential risks. Again, the internal audit in the audit projects is not confirm and test control, but to confirm and test management department to reduce the enterprise risk by use of a variety of ways and methods. It reflects a issued by the international institute of internal auditors and the internal audit objective standard and related documents consistent with the risk of management philosophy, contains a broader, more abundant information, a more scientific and authoritative. In addition, the risk-oriented internal auditing risk terms used for the audit conclusion in the field of risk are discussed and put forward the proposal, audit conclusion particularly committed to risk and risk management countermeasures are put forward, more timely.2. The significance of riskoriented auditIn today's rapidly changing, complex and changeable, the information explosion of social and economic environment, enterprises to actively explore, effective risk oriented internal audit, for promoting the value of internal audit, or for an enterprise to strengthen risk control and realize the goal, has a meaning.1.Conducive to internal audit to get rid of the survival crisis, realize the value of appreciationInternal audit in our country at present, most still based audit the accounts and the system foundation audit mode, the audit goal and scope can not be determined according to the main risks and issues in the management, audit results use value is not big, which makes it impossible to add value for the organization, function and position of the internal audit in the enterprise is not high also,At the same time external audit has risk assessment, accounting consulting and management consulting business included in the scope of work, and constantly expand service areas, to provide internal audit services to enterprises. Enterprises in order to save costs and expenses, also have cut internal auditors, or the business part or all of theinternal audit outsourcing for external audit institutions,This makes the development and survival of internal audit faces enormous crisis. And through the effective development of risk-oriented audit, can provide enterprises with confirmation and consulting services, change enterprise's "guardian", "the doctor" for "the counselor", providing valuable services for enterprises, help enterprises to achieve goals, Therefore, only can effectively get rid of the internal audit risk based auditing survival crisis.2.Audit resources rational allocation, improve the audit efficiency, quality and avoid audit riskRisk-oriented audit enterprise risk evaluation oriented, adopt the scientific, systematic, standardized, the method of quantitative risk analysis, evaluation, analysis can more accurately determine areas of significant risk point and risk, thus more scientifically determine the audit focus,The rational allocation of audit resources, reduce the audit cost, the guard audit risk, improve audit efficiency and effectiveness.3.Changing attitudes of benefit audit, and promote the auditors to improve service qualityRisk-oriented audit is based on the concept of strategic systems, from the micro, meso and macro level to evaluate material misstatement of the audit system, overcomes the traditional audit caused by the lack of a comprehensive analysis of the disadvantage of audit risk, it is not just audit methods, audit procedures on a big change,More important is the updated audit concept, is a new concept based on the concept of strategic systems auditing. In addition, the risk-oriented audit method for the quality of audit personnel demand is higher, such as financial, auditing, auditors should not only possess professional knowledge, but also to understand the law, finance, science and technology, computer and other related disciplines of knowledge,The quality of audit personnel put forward higher requirements, auditors must strengthen learning, improve skills to adapt to the job requirements, improve their professional competence.3. Riskoriented internal auditing in the application of theengineering auditAt present, the construction industry overcapacity, backward production mode, technological progress is slow, personnel quality overall level is not high, the construction industry development mode change a difficult task. The development of the construction industry to a large extent depends on the rapid growth of fixed asset investment. Construction enterprises extensive management mode limits the profitability of enterprises growth,also restricted and hindered the healthy development of construction industry. Thus introducing concept of risk-oriented audit construction enterprises in the engineering audit, give play to the role of engineering audit of the creation on the enterprise value, improve the construction industry profits have more and more important.Risk-oriented audit effective application in construction enterprise risk management, corporate governance can give full play to the engineering audit in the specification, perfect the internal control, full participation in strengthening the role of risk management, the essence of the construction enterprise risk oriented audit, entrusted with the responsibility is to ensure the effective performance of the management control, directly associated with enterprise goals, corporate governance and risk-oriented audit goal is consistent. Simplified engineering audit operation process, improve the efficiency of project audit, and can not damage the audit quality. Risk-oriented audit pay close attention to the possibility of construction enterprise risk, make the reach audit focus, improve the internal control to achieve twice the result with half the effort.Engineering audit is by an independent auditing institutions and auditors, according to the current national laws and regulations and relevant auditing standards, by adopting the technology of audit, the technology economic activity of the whole process of project construction and construction supervision, evaluation and verification activities.Engineering audit including project cost audit and completion settlement audit two part of the project cost audit is the cost of construction project management, according to the set of quota of quantities, the construction unit of the engineering audit is the single audit units in the project cost engineering contract cost,a construction project the total spending is composed of many single unit project, don't need to do a cost audit and there are a lot of spending, which makes the construction unit for total project cost out of control, so at the time of project completion and final accounts audit needs to be completed,will cost engineer and approved by the without the cost engineer to review all of the spending together and review its unreasonable expenditure, whether from construction cost and unplanned phenomenon of construction projects, such as to determine the total cost of a construction project,In view of the construction enterprise project cost audit and financial statements auditing methods are analyzed.Engineering audit shall be composed of independent audit institutions and auditors to which it is the agency, including the government audit institutions, enterprises and institutions of internal audit institutions and social audit organization.Among them, the government audit institutions focus on audit is given priority to with national investment and financing of infrastructure and public welfare projects. The state or local audit institutions may also authorize the construction unit of the tissue engineering of internal audit, audit or entrust the social audit institutions.Fornon-state investment or financing of infrastructure and public welfare projects, according to the requirement of the audit law, audit main body shall be decided by the sponsors.Engineering audit is based on the "audit law" and other relevant provisions of the state, whether during the implementation of the project, budget in overruns, presence of hidden funds, all-in intercept infrastructure and investment balance, and have no all-in investment balance in the name of the Shared out for violations of infrastructure investment, etc.At present, the construction project audit work has made great progress, but the detailed work is still in its infancy. The application of risk-oriented audit of internal audit in engineering mainly has the following four aspects.rmation collection and risk assessmentIncluding planning and project construction process, design, bidding, equipment, materials management, engineering construction, project acceptance and the start of commissioning, engineering settlement, project financial accounting work, project file management, etc. In the process of the vulnerable to inadequate project basis andfeasibility;Some items not please supervision, measurement of quantities untrue; The middle of the project implementation process, take cover engineering, irreversible; Technical and economic benefit analysis after the production process such as nonstandard management risk.2.The audit plan formulationFor engineering audit project risk faced by the easy problems, around the key and the difficulty and focus problems in engineering management, the auditing department and project management department and relevant personnel should be a joint audit team,Take the audit visit, inquiry, comparative analysis, field survey and sampling examination, review audit technology such as check method, analytical test, targeted to select project audit according to the results of the test.3.Tests of control procedures and substantive testsTo evaluate the project internal control procedures, test covers the engineering project evaluation, risk management, supervision and control environment, planning and project, design, bidding, equipment, material management, project construction, project acceptance and shoulder move powerstation, engineering settlement, financial and accounting work, engineering archives management, and other 12 aspects of content.By extracting a certain percentage of the project after the test, check the effective internal control, but use in technical and economic benefit analysis, financial regulation, turn add, fixed assets, data archiving project acceptance if several aspects, such as the lack of specific guidance.Summary the project main problems of internal control procedures, such as improper use, poor supervision, efficiency of funds is not high; Management of fine degree is not enough; Part of the project content is not clear, on the basis of inadequate; Part of the project to avoid design change process; The imperfection of the individual project bidding documents preparation;Materials purchase and purchasing personnel do not participate in goods to the arrival of the acceptance, part of the project equipment specifications does not accord with purchase, material requisition; Some items hidden link acceptance specification; Turn add fixed assets not timely; Filing of all departments is uneven and so on.Through targeted to extract specific projects, first to completion data and process data management system audit, and one by one,on-site survey, verification of quantities and the project process, the whole process of audit.4.Audit conclusion and analysisSpot check by audit project in the part of the project engineering audit problems, found that some of the funds management deficiencies and reasonable optimization scheme is put forward. The implementation of the audit project, to standardize enterprise technical renovation of overhaul project management, perfect the internal control system, effective risk management laid a foundation.3. Riskoriented internal auditing application prospectsRisk-oriented internal auditing as a kind of new mode of internal audit, also is all the more important in the enterprise engineering audit. In order to adapt to the new situation, change the traditional pattern of engineering audit is becoming more and more urgent, applied in the engineering audit risk-oriented internal auditing has been imperative.1.The establishment of a risk oriented internal audit mode, enhance the level of internal audit servicesRisk-oriented internal audit based on risk pointer, which determine how to collect how many and what nature of audit evidence collection, collection, more systematic research on enterprise's internal and external environment, more effectively to ensure the audit quality.Internal audit should not only strengthen control and improve control efficiency and effectiveness, it should be to avoid risk, transfer risk and control risk, through the effective risk management, improve enterprise overall management efficiency and effectiveness. Internal audit function should be gradually turned to supervision, assessment, suggestion system integration function.According to the emergency or risk assessment results, select the potential risk and pay attention to audit; Establish audit review system, attaches great importance to the problem of the rectification, give play to suggest function, service function.2.Adjust the audit team professional structure, improve internal auditors post competencyAt present, a lot of internal auditors for financial accounting and auditing professionals, the lack of engineering management, information system and other professional personnel, should gradually improve the professional structure of the audit team, composed of internal audit team with all aspects of the comprehensive ability, to adapt to the development of modern internal audit requirements.Internal auditors should have noble professional ethics, extensive theoretical knowledge and solid professional skills and rich experience and practice, good at application of modern high-tech means to analysis data, recognition, risk analysis, find the problem actively, seek opportunities for service, keen observation, judgment, and organization and coordination ability and communication skills, improve job competencies.3.Based on the information environment, continuous innovationThe methods and contents of risk management audit with the changing of the accounting information system and computer technology, the audit informationization advancement quickening, the computer audit has become the mainstream. Promote the computer audit, quickening the information construction of internal audit includes three contents:The enterprise internal audit information platform construction; Enterprise informatization of the internal audit business; Informatization of enterprise internal audit management.Internal audit to the enterprise information construction design implementation within the framework of the overall information, and pay attention to the integration with other information systems, multiple systems interconnection and sharing of information.Based on existing information technology platform, to actively develop audit software, carry out online supervision and audit, set in the management system audit indicators, selection of useful information, found some risk factors, improve the efficiency of internal audit, to promote the continuous improvement of enterprise risk management level.风险导向审计在工程审计中的应用一、风险导向内部审计的实质及特征1.风险导向内部审计的实质风险导向内部审计的实质是内部审计人员在内部审计的全过程中自始至终都关注风险，并根据风险度选择项目，以降低风险为导向，进行内部控制制度的符合性测试、实质性测试，并进行监督检查和评价，提出建设性意见和建议。
