外文翻译--心态比模型更重要的原因(编辑修改稿)

外文翻译--心态比模型更重要的原因(编辑修改稿)内容摘要：

ing performance to increasingly include monitoring risks, both inside and outside the organization. As the need of audit quality to the all social sectors have bee more and more ,the audit risk has bee higher and higher. Just under this background ， modern audit method made new headway and came to a new audit model—— riskoriented audit. Riskoriented auditing has many typical characteristics and rigorous audit procedure. It is also beneficial to assign audit resources and improve effectiveness and efficiency of audit. This article mainly elaborated the riskoriented audit production, development and connotation. Audit mode have three stage : accounting numberbased audit, system based auditing, and riskoriented auditing stage. In addition, the article deeply analyses the internal and external factors of riskoriented auditing causing. Under riskoriented auditing, the audit risk model has developed into Audit risk= material misstatement risks detection risk. This paper also points out that the development present condition of riskoriented auditing in our country and problems. Because riskoriented audit came into effect form January, 2020, it belonged to a development stage. The most auditors’ understanding to this audit model is sill on the have to face some unavoidable problems in practice. In view of existing situation, this article gives some good suggestions and solutions to these problems. I believe application of riskoriented auditing will e to more maturity, and used widely in China. Philippe Hellich, vice president of risks, control and audit at Danone, is already moving to the new model. We use very few mathematical models, he says, although the organization is working on a small set of new ones for certain risks. Instead, we rely much more on interviews and benchmarking with peers outside the group and between our subsidiaries around the world. Our approach is based on listening and challenging the operational management, mon sense analysis, sound judgment and good governance at the top. Looking ahead, Hellich sees even more focus on risk from Danone39。 s leadership, a consequence of the increasing volatility in markets and the potential severity of impact. Top managers are convinced of the necessity to use enterprise risk management. We now have an effective working session with part of the executive mittee twice a year. And we continue to rely on yearly updates of the risk maps of all major business units worldwide. reduce the risk of internal audit ways Strengthen the internal audit of the legal system Improve and perfect the legal system for the audit of internal audit is the basis of risk control measures. Audit norms, the audit staff code of conduct and guidelines, not only to control and reduce audit risk, but also to measure auditors liability standards. China39。 s internal audit late start pared with Western countries in the relevant systembuilding there are many imperfections. In order to adapt to the continuous development of modern internal audit requirements, it is necessary to strengthen the audit work of legalization and standardization construction to minimize the audit work of blindness and randomness. To ensure the independence of internal audit The independence of the internal auditor can make a fair and impartial professional judgment, which is appropriate to carry out the audit work is essential. The independence of internal audit bodies connotation should be reflected mainly in the form of independence and de facto independence in two ways. Formal independence requirements of internal audit in the organization of organizations with high status, the internal auditor should have access to senior management and board of directors support. Essentially refers to an independent internal audit staff in the spirit of the need to maintain the necessary independence, should be a fair and just manner and avoid conflicts of interest, in carrying out internal audit work, to maintain an honest belief in pliance with the Code of Ethics for the entire audit process does not make a significant promise. Making Better Decisions In the last pages of the 1996 bestseller on risk, Against the Gods, Peter Bernstein anticipated the challenge many panies are facing today. Nothing is more soothing or more persuasive than the puter screen, with its imposing arrays of numbers, glowing colors and elegantly structured graphs, he wrote. As we stare at the passing show, we bee so absorbed we tend to forget that the puter only answers questions。 it does not ask them.... Those who live only by the numbers may find that the puter has simply replaced the oracles to whom people resorted in ancient times for guidance in risk management and decisionmaking. Phil Rosenzweig, professor of strategy and international business at IMD in Switzerland and author of The Halo Effect and Eight Other Business Delusions That Deceive Managers, agrees. I would caution executives not to rely on models that are appealing for their apparent sophistication. They may delude us into thinking we39。 ve understood the underlying factors, when really we39。 ve done nothing of the kind. It39。 s what I call the Delusion of Rigorous Research if the quantity of data is impressive, we forget the underlying quality may be bad. On the other hand, welldesigned efforts to look ahead even three to five year。