而现代内部审计为增值型审计，现代内部审计部门是利润中心。
However, modern internal auditing, which belongs to value-added auditing, is a profit center.
现代内部审计职业中，内部审计师面临着各种潜在冲突，在组织中的人际环境也很复杂。
In contemporary auditing career, internal auditors are confronted with various potential conflicts, besides, their interpersonal relationships within organizations are also rather complicated.
本文对现代企业财务管理机构、会计机构以及与此相关的内部审计部门的设置提出了新的构想。
This paper has put forward new opinions for the establishment of the modern enterprise organization of financial management, accounting organization and the corresponding internal auditing department.
内部审计日益成为企业强化经营管理的重要手段，在现代企业管理中越来越显示出重要地位和作用。
Strengthening the internal audit and management of the enterprise has become an increasingly important tool in the modern enterprise management and demonstrate the important status and role.
现代审计倚重内部控制及控制测试。
As modern auditing depends on internal control and control test.
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.
现代审计的一个重要特征就是在研究和评价被审单位内部控制系统的基础上进行审计。
An important feature of modern editing is that it is based on the research and evaluation of internal control system of the audited entities.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
在现代企业制度下，只有建立与之相适应的内部审计模式，才能真正发挥内部审计的服务作用，实现内部审计的效益作用。
In the modern enterprise system, only to set up the corresponding inside audit pattern, inside audit can play the service role and realize its effects.
作为现代企业内部制度的重要组成部分的内部审计制度所面临的形势更为严峻。
As important component in modern enterprise internal system, internal auditing systems are faced with severe situations.
在现代企业制度下，只有建立与之相适应的内部审计模式，才能真正发挥内部审计的服务作用。
Under the modern enterprise system, only establishing the internal audit mode that is suitable to the modern enterprise system can truly give play to the service function of the internal audit.
内部审计是现代企业制度中重要的内部控制系统。
Interior audit is an important control system within modern enterprise institution.
内部审计是现代企业制度中重要的内部控制系统。
Interior audit is an important control system within modern enterprise institution.
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