化解财政审计风险的思路与措施

运用信息不对称理论分析影响财政审计风险形成的内外因素,借鉴霍尔三维结构理论探讨管理财政审计风险的基本思路,并从加强财政审计主体自身建设和优化外部环境两个方面提出风险控制的办法。     

审计风险及其与审计重要性和审计证据的关系

从审计风险、审计重要性水平和审计证据的概念出发,阐述了审计风险的3种表现形式,探讨了审计风险与审计重要性水平和审计证据的关系,对审计重要性水平的把握、审计证据的收集以及审计风险的最终恰当把握有重要参考价值.     

审计理论结构逻辑起点的现实选择

审计理论结构逻辑起点是构造审计理论体系的出发点和最基本的理论范畴,对审计理论结构的建立和发展有着决定性的作用,而逻辑起点的选择应符合一定的要求。本文在回顾、分析已有的审计理论结构逻辑起点各种观点基础上,提出、论证了审计理论结构逻辑起点新的现实选择选择。     

风险导向审计存在的问题及对策

在我国新的注册会计师执业准则引入风险导向审计理念的背景下,作者认为现代风险导向审计是战略管理理论和系统理论在审计实践中审计方法的新发展,具有风险评估重心转移、风险评估方式改变、"自上而下"与"自下而上"相结合、审计证据范围扩大等四大特征。本文从信息保障、审计人员素质和审计技术、审计成本与效益、审计模型与审计失败的司法执法等角度对现代风险导向审计潜在的问题进行了研究,并从信息机制、职业怀疑精神、成本与效益平衡、法律体制等方面提出了对策建议。     

审计风险与防范

随着经济的发展,审计目标的多元化、审计内容的日趋广泛、审计对象的日趋复杂都使得审计人员面临的审计风险日益增多.该文从审计风险的涵义出发,对审计风险的成因进行剖析,使我们认识到对审计风险的各因素评价的重要性.在此基础上,从这几方面入手,提出以下几点措施营造良好的工作环境,是防范审计风险的基本前提;严格审计程序,依法实施审计工作,是防范审计风险的关键;提高审计人员素质,制定职责明确的管理制度,是防范审计风险的重要手段,促使审计人员谨慎地对待审计风险,认真及时地加以防范,全力开创独立审计的新境界.     

会计电算化环境下审计策略

随着会计电算化的飞速发展，现代审计理论和审计实务面临着许多前所未有的问题和挑战。在这种新的形势下，电算化会计信息系统对审计线索、审计内容、审计技术、审计准则和审计人员多方面产生了影响。我们必须探索适应电算化环境的审计策略和方法，依据审计风险各要素即固有风险、控制风险和检查风险之间的内在联系有效地防范审计风险，实现审计目标。要逐步推进计算机审计，以提高审计质量，实现审计资源和信息共享，降低审计风险，充分发挥审计监督维护经济秩序和促进廉政高效政府建设中的重要作用。     

开展现代风险导向审计的几点思考

现代风险导向审计在国际上已经成为一种势不可挡的发展趋势。分析了我国实施现代风险导向审计存在的问题,以“四大”经验为鉴,探讨开展现代风险导向审计的有关对策加强宣传与培训,全面认识和掌握现代风险导向审计;提高注册会计师执业素质,改变事务所从业人员的结构;加强现代风险导向审计信息资源建设,降低审计成本;形成自己的一套现代风险导向审计方法。     

审计风险的探讨

在审计实务中，审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须时时加以考虑的一个重要因素。审计风险的控制是任何一家会计师事务所管理的核心问题，也是审计理论界研究和讨论的热点问题之一。探讨了审计风险的内涵，阐述了审计风险的特征，并说明了审计风险在我国社会主义市场经济下的特有表现。     

关于现代风险基础审计简介

风险基础审计已经成为审计理论和实务发展的必然趋势,无论对内部审计还是对外部审计都具有深远的理论和现实意义。基于上述背景,本文从现代风险基础审计的发展阶段,概念,特点进行比较有意义的研究。     

审计风险的成因和防范措施

阐述了审计风险的基本特征，从审计主体、审计客体、环境三方面分析了目前审计风险形成的主要原因，提出了防范审计风险的主要措施。     

听觉诱发电位信号分析中小波基函数的确定

声舒适是评价建筑室内环境的重要部分,听觉诱发电位是声环境舒适度评价的客观生理指标,听觉诱发电位信号的时频能量特征可以用来评价声环境的舒适性.小波包分析可以探究听觉诱发电位信号时频能量分布规律,分析时运用的小波基不同,产生的结果也不同.为了更好地研究听觉诱发电位信号的时频能量分布,比较了5种小波基函数的时域特点和幅频特性.对16名正常成年人进行了脑干听觉诱发电位实验,将所测16组听觉诱发电位的平均值进行小波包时频能量分析.结果表明,dmey小波分析结果在时频分布上可与实际信号的能量信息相匹配,可以减少各个频带信号分解后的失真问题.选择dmey小波对听觉诱发电位信号进行处理,能够更准确地分析听觉诱发电位信号的时频能量分布,为声环境的舒适性研究提供理论依据.     

Complex auditory behaviour emerges from simple reactive steering

The recognition and localization of sound signals is fundamental to acoustic communication. Complex neural mechanisms are thought to underlie the processing of species-specific sound patterns even in animals with simple auditory pathways. In female crickets, which orient towards the male's calling song, current models propose pattern recognition mechanisms based on the temporal structure of the song. Furthermore, it is thought that localization is achieved by comparing the output of the left and right recognition networks, which then directs the female to the pattern that most closely resembles the species-specific song. Here we show, using a highly sensitive method for measuring the movements of female crickets, that when walking and flying each sound pulse of the communication signal releases a rapid steering response. Thus auditory orientation emerges from reactive motor responses to individual sound pulses. Although the reactive motor responses are not based on the song structure, a pattern recognition process may modulate the gain of the responses on a longer timescale. These findings are relevant to concepts of insect auditory behaviour and to the development of biologically inspired robots performing cricket-like auditory orientation.     

Efficient auditory coding

The auditory neural code must serve a wide range of auditory tasks that require great sensitivity in time and frequency and be effective over the diverse array of sounds present in natural acoustic environments. It has been suggested that sensory systems might have evolved highly efficient coding strategies to maximize the information conveyed to the brain while minimizing the required energy and neural resources. Here we show that, for natural sounds, the complete acoustic waveform can be represented efficiently with a nonlinear model based on a population spike code. In this model, idealized spikes encode the precise temporal positions and magnitudes of underlying acoustic features. We find that when the features are optimized for coding either natural sounds or speech, they show striking similarities to time-domain cochlear filter estimates, have a frequency-bandwidth dependence similar to that of auditory nerve fibres, and yield significantly greater coding efficiency than conventional signal representations. These results indicate that the auditory code might approach an information theoretic optimum and that the acoustic structure of speech might be adapted to the coding capacity of the mammalian auditory system.     

CSMCCVA：Framework of cross-modal semantic mapping based on cognitive computing of visual and auditory sensations

Cross-modal semantic mapping and cross-media retrieval are key problems of the multimedia search engine.This study analyzes the hierarchy, the functionality, and the structure in the visual and auditory sensations of cognitive system, and establishes a brain-like cross-modal semantic map-ping framework based on cognitive computing of visual and auditory sensations.The mechanism of visual-auditory multisensory integration, selective attention in thalamo-cortical, emotional control in limbic system and the memory-enhancing in hippocampal were considered in the framework.Then, the algorithms of cross-modal semantic mapping were given.Experimental results show that the framework can be effectively applied to the cross-modal semantic mapping, and also provides an im-portant significance for brain-like computing of non-von Neumann structure.     

基于听觉模型的小波包变换的语音增强

由于人耳频率分辨率是非线性的 ,用传统的线性信号处理方法 (如FFT)来模拟人耳基底膜的频率分析特性是比较困难的 .小波包算法有灵活的时频分析能力 ,可较好地符合人耳基底膜的频率分析特性 .在模拟人耳的听觉机理方面 ,用动态阈值法成功地对含噪语音进行了去噪处理 ,在去噪处理中引入音乐噪声的问题也较好地得到解决 .实验表明 :在单声道的条件下 ,其语音增强效果比传统的频谱减法有更高的清晰度和可懂度     

动态图像和声音呈现顺序对听力的影响

动态图像辅助实验的主要目的是了解其在促进初学者二语听力理解方面的作用。实验主要考察受试在四种不同听力条件下对同一篇听力材料内容的理解和材料中所包含重点词汇的习得。听力任务完成后的即期测试显示,动态图像辅助比没有动态图像辅助的听力条件更有利于初学者对听力材料内容的理解和重点词汇的习得。在有动态图像辅助的三个试验组中,图像先于声音的听力条件最有利于促进初学者对听力材料内容的理解。     

Chimaeric sounds reveal dichotomies in auditory perception

By Fourier's theorem, signals can be decomposed into a sum of sinusoids of different frequencies. This is especially relevant for hearing, because the inner ear performs a form of mechanical Fourier transform by mapping frequencies along the length of the cochlear partition. An alternative signal decomposition, originated by Hilbert, is to factor a signal into the product of a slowly varying envelope and a rapidly varying fine time structure. Neurons in the auditory brainstem sensitive to these features have been found in mammalian physiological studies. To investigate the relative perceptual importance of envelope and fine structure, we synthesized stimuli that we call 'auditory chimaeras', which have the envelope of one sound and the fine structure of another. Here we show that the envelope is most important for speech reception, and the fine structure is most important for pitch perception and sound localization. When the two features are in conflict, the sound of speech is heard at a location determined by the fine structure, but the words are identified according to the envelope. This finding reveals a possible acoustic basis for the hypothesized 'what' and 'where' pathways in the auditory cortex.     

基于听觉图像的音乐流派自动分类

音乐流派的自动分类是音乐信息检索系统的重要组成部分.将听觉图像引入音乐流派的分类研究中,用听觉图像模型模拟人耳耳蜗结构,基于音乐流派分类研究常用的GTZAN数据库,将一维音频信号转换为二维听觉图像,对音乐听觉图像进行尺度不变特征转换（SIFT）及空间金字塔匹配（SPM）,从局部到整体地提取图像的纹理特征,最后采用LibSVM中线性核函数的支持向量机对音乐流派进行分类.实验结果表明,与同样基于人耳耳蜗结构提出的美尔频率倒谱系数（MFCC）流派分类方法相比,基于听觉图像的流派分类正确率提高15%.     

Decrystallization of adult birdsong by perturbation of auditory feedback.

Young birds learn to sing by using auditory feedback to compare their own vocalizations to a memorized or innate song pattern; if they are deafened as juveniles, they will not develop normal songs. The completion of song development is called crystallization. After this stage, song shows little variation in its temporal or spectral properties. However, the mechanisms underlying this stability are largely unknown. Here we present evidence that auditory feedback is actively used in adulthood to maintain the stability of song structure. We found that perturbing auditory feedback during singing in adult zebra finches caused their song to deteriorate slowly. This 'decrystallization' consisted of a marked loss of the spectral and temporal stereotypy seen in crystallized song, including stuttering, creation, deletion and distortion of song syllables. After normal feedback was restored, these deviations gradually disappeared and the original song was recovered. Thus, adult birds that do not learn new songs nevertheless retain a significant amount of plasticity in the brain.     

Temporal patterns of human cortical activity reflect tone sequence structure

Despite growing interest in temporal aspects of auditory neural processing, little is known about large-scale timing patterns of brain activity during the perception of auditory sequences. This is partly because it has not been possible to distinguish stimulus-related activity from other, endogenous brain signals recorded by electrical or magnetic sensors. Here we use amplitude modulation of unfamiliar, approximately 1-minute-long tone sequences to label stimulus-related magnetoencephalographic neural activity in human subjects. We show that temporal patterns of activity recorded over particular brain regions track the pitch contour of tone sequences, with the accuracy of tracking increasing as tone sequences become more predictable in structure. In contrast, temporal synchronization between recording locations, particularly between sites over the left posterior hemisphere and the rest of the brain, is greatest when sequences have melody-like statistical properties, which may reflect the perceptual integration of local and global pitch patterns in melody-like sequences. This method is particularly well suited to studying temporal neural correlates of complex auditory sequences (such as speech or music) which engage multiple brain areas as perception unfolds in time.