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.
现代审计的本质是界定经济利益。
The nature of modern audit is to define the economic profit of the stakeholders.
第二，现代审计功能的弱化。
现代审计方法主要指基础制度审计方法。
现代企业财务审计是现代企业环境和现代审计环境相结合的产物。
It is the product of the combination of the environment of modern businesses and the environment of modern audit.
第二章系统地论述了现代审计风险模型应用的基本概念框架及理论基础。
This thesis is divided into five parts to discuss modern audit risk model and its application.
审计专业判断是审计工作的核心，是现代审计理论研究的重要领域之一。
Professional judgment of auditing is core of audit procedure, which is one of the most important field of modern theory in auditing.
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.
现代审计以效益审计为中心，然而，现有的高校审计却主要是针对财务审计的。
Benefit audit is the center of modem audit, however, the university audit standards in existence mainly aimed at financial audit.
审计风险成为审计本质的有机组成部分，成为区分传统审计与现代审计的重要标准。
Audit risk is an organic part of audit, which has become an important standard to differ the traditional audit from modern audit.
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.
传统审计应用审计风险理论不够全面，现代审计将审计风险理论与整个审计过程紧密联系。
The application of audit risk theory in the traditional audit has defects, while modern audit applies audit risk theory throughout the process of audit.
文章就当前建设项目审计的对象、重点、方法进行了论述，提出树立现代审计理念的观点。
The article discourses on the objects, focal points and methods of the present audit of the construction project to come up with the idea of building modern auditing notion.
本文从审计判断的特征、成因入手，探讨了在现代审计模式下审计判断在审计过程中的应用问题。
This thesis analyzes the features and contributing factor of audit judgment and discusses the application in audit process under the present 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.
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.
风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。
Risk basic audit is on the basis of analyzing and evaluating audit risks, so it is the mark of transition from traditional audit to modern audit.
现代审计与审计风险控制密不可分，只有将审计风险降低到目标水平之下，才能支持审计单位对会计报表的意见。
Modern audit and audit risk control are closely related to each other. Auditors opinions to accounting statements cant be supported unless lowering audit risk to the level below target risk.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
虽然现代审计风险模型在理论上有显著的进步，但在我国现阶段推行面临着环境、制度、技术和人员等方面的难题。
Though Modern Auditing Risk Model has a great innovation on theory, it has many problems in environment and technique and people.
管理审计是企业审计的高级形式，具有独特的内在功能，是现代企业管理的必然要求。
Auditing management is the higher form in enterprise auditing. It has unique inner function and is the inevitable requirement of modern enterprise management.
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.
环境审计作为环境管理的现代方法之一，是应当今环境问题的严峻性而提出来的。
As one of the modern methods of environmental management, the environmental audit is issued against the severity of today's environmental problems.
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.
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.
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.
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.
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.
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.
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.
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