系统导向审计的缺陷及规避审计风险是风险导向审计产生的原因；
The causes of risk leading audit production a re the weakness of system leading audit and audit risk escape.
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.
从内部审计的路径入手，系统分析了风险管理审计和风险导向内部审计在企业风险管理中的具体应用。
This article starts with the path of internal audit to get a systematic analysis of specific applications of risk management audit and risk-oriented internal audit in enterprise risk management.
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.
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.
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