推行现代风险导向审计势在必行。
The implementation of Modern Risk-Oriented Auditing is an inevitable trend.
第二部分试图搭建起现代风险导向审计的理论框架。
Part two tries to construct the theoretical system of modern risk-oriented audit approach.
现代风险导向审计是是减少审计风险的有效途径之一。
Modern Risk-oriented auditing is an effective way to reduce the auditing risk.
现代风险导向审计模式的核心环节是风险计量模型的设计。
The core segment of modern risk-oriented audit model is the designing of risk measuring model.
现代风险导向审计采用的基本方法，审计风险模型和审计程序。
The methods, the model of audit risk, audit procedures of modern risk-oriented audit.
因此，对现代风险导向审计进行理论和实务方面的系统研究就显得尤为重要。
Hence, research on theory and practice of this audit mode is very important.
为了给审计实践寻求有效的理论支持，审计界提出了现代风险导向审计理论。
In order to find effect theory basis for the independence audit practice, the Modern Risk-Oriented Auditing was advanced.
现代风险导向审计作为一种重要的审计理念和方法，受到会计和审计界的普遍关注。
Modern risk-oriented Auditing approach, as an important auditing concept and mode, has been a focus in the field of audit and accounting.
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。
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.
基于这种背景，本文在借鉴国内外最新研究成果的基础上，对现代风险导向审计及其应用进行了系统的研究。
At present, there is a wide gap in theory and practice of the modern risk-oriented audit approach between China and other countries.
这些研究成果从不同的角度分析了现代风险导向审计的应用情况，认为虽然现代风险导向审计体现出一种历史的必然性。
There are several articles listed in this part, and they analyzed the risk-based auditing from different aspects. They also pointed out the disadvantages of the risk-based auditing.
同时根据现代风险导向审计对审计风险的评估方法对被审单位在不同生命周期及其审计风险的关联性进行了初步的研究。
At the same time in accordance with the audit risk assessment methods of modern risk-oriented audit make a preliminary study of the relevance between life-cycle of client and audit risk.
传统风险导向审计和现代风险导向审计两种审计模式在风险评估策略上存在一定的相同之处，但同时更多地体现出了差异。
The tactics of risk assessment of Traditional Risk-based Audit and Modern Risk-based Audit differ from each other while they still have some similarities.
风险导向内部审计产生于现代审计实践，是以风险评价为中心的审计模式。
The guidance interior audit produces to the modern audit practice, takes the risk assessment as the core audit model.
此外，现代审计已进入到风险导向审计阶段，审计风险的控制和管理日益成为审计的重点和中心。
Nowadays audit has entered into the stage of risk leading, the control of audit risk becomes the emphasis of audit.
风险导向审计是一种在审计实践中产生的，为了适应现代社会的高风险环境，以风险评估为中心的审计模式。
The risk-based auditing is a risk assessment model that generates in the practice of auditing, in order to adapt to modern society's high risk.
风险导向审计是一种在审计实践中产生的，为了适应现代社会的高风险环境，以风险评估为中心的审计模式。
The risk-based auditing is a risk assessment model that generates in the practice of auditing, in order to adapt to modern society's high risk.
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