现代风险管理思想盛行了数十年。
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.
但随着风险管理的复杂化，现代风险管理对风险管理者提出了更高的要求。
However, with the risk management getting more and more complicated, modern risk management sets a higher request to the risk superintendent.
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.
从现代风险管理角度，结合医院医疗设备引资(合资)管理实际，发现存在4类风险。
On the view of modern risk management, 4 kinds of risks are found out through joint-venture medical equipment actuality investigation.
重点是对现代风险管理的复杂性以及在全球环境下各方面金融基础和技术工具的理解。
The focus is towards an understanding of the complexities of modern risk management as well as the fundamentals and technical tools for all aspects of finance in a global setting.
本文将现代风险管理理论与我国水电工程的实际相结合，提出了水电工程项目风险管理的概念。
This thesis combines the modern risk management theory with the hydropower projects' features and practices in our country, raises the conception of the hydropower project risk management.
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.
如何有效地防范和化解风险，并利用风险机会获取较高的风险回报成为了现代风险管理关注的焦点。
How to keep away from risk, how to deal with risk, and making use of risk chance to earning higher return has been the focus of modern management.
本文对这些西方现代风险分析和管理理论，及相关的模型和技术方法进行了较为全面的介绍和深入的探讨。
This thesis comprehensively introduces these western modern risks analysis and management theories, the related model and technique method.
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.
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.
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.
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.
如何将原有的风险控制系统进行优化，实现现代风险不确定性的控制，已经成为了各国金融机构、企业不断研究探索的一个重要方向。
How to optimize the original control system of risks to control the uncertainties of modem risk has become a challenge to national financial institutions and enterprises.
接着，危机到来了，危机证明所有所谓现代金融降低了风险，使金融体系更加稳定的说法完全是一派胡言。
Then came the crisis, which proved that all those claims about how modern finance had reduced risk and made the system more stable were utter nonsense.
对于现代金融的支持者而言，更大的麻烦是关于风险水平及其归宿的不确定性对市场流动性的致命影响。
More troubling to proponents of modern finance was the crippling impact on market liquidity of uncertainty about the scale of risks and who held them.
粮农组织正在不断努力确定关于应用现代技术以增加动植物生产力和产量的潜在利益和可能的风险。
FAO is constantly striving to determine the potential benefits and possible risks associated with the application of modern technologies to increase plant and animal productivity and production.
这和他们的预期正好相反——研究人员认为，现代饮食习惯可以降低患抑郁症的风险。
They had expected just the opposite—that a modern diet would be linked with a lowered risk of having a major depression.
同时显现出来的问题是，现代金融系统分散风险的能力并没有人们认为的那么强。
At the same time, it became clear that the modern financial system had dispersed risk much less successfully than people believed.
但今时今日，重工业让现代的老总们胆颤心寒：固定资产、蓝领工人和资金投入都被视作应予规避、外包或是摆脱的风险。
But today heavy industry makes modern bosses shudder: all those assets, the blue-collar workers, the investment, are regarded as risks to be spun off, outsourced or dumped.
但今时今日，重工业让现代的老总们胆颤心寒：固定资产、蓝领工人和资金投入都被视作应予规避、外包或是摆脱的风险。
But today heavy industry makes modern bosses shudder: all those assets, the blue-collar workers, the investment, are regarded as risks to be spun off, outsourced or dumped.
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