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.
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.
如何正确认识风险导向审计再次成为国内学者和实务界争议的焦点。
How to understand risk-based audit(RBA) has become a disputed focus among domestic researchers and the profession.
2006年新审计准则的发布标志着风险导向审计在我国即将步入实施阶段。
The risk-oriented audit in China come to the implementation stage after the release of new auditing standards in 2006.
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.
最后笔者采用调查问卷的形式对风险导向审计质量控制的效果进行了调查与分析。
Finally the author used the questionnaire to test the effectiveness of risk-oriented audit quality control.
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.
风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。
Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.
后安然时代审计理论界和实务界大量研究与风险导向审计相关的问题，并有一定的成果。
After Enron event, auditing theoretical and practical fields make great studies about Risk-Oriented auditing.
本文认为风险导向审计的核心是风险评估，影响评估结果的关键因素是审计主体的风险偏好；
This thesis regards the risk evaluation as the key task in the risk-oriented auditing, and the risk preferences of auditing subjects are key factors in the risk evaluation.
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.
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.
同时，新审计准则的一个重大变化就是全面渗透风险导向审计的理念，更加强调对风险的充分关注。
Meanwhile, an important change in the new auditing standard is the absorbing of the risk-oriented auditing, which emphasized the concern of risk.
相对于账项基础审计、制度基础审计而言，风险导向审计具有的特征优势更适合于中小会计师事务所的审计。
For basic auditing of the entry item and basic auditing of the system, auditing with risk guidance, which is of its own advantage, is fit for auditing from medium and small offices of accountants.
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.
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.
随着我国经济日益融入全球化得趋势，我国的内部审计也应该充分借鉴风险导向审计的先进理论、方法和技术。
With increasing integration of China into the economic globalization, it is necessary for China's internal audit to draw on the advanced theories, methods and techniques of risk-oriented audit.
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.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。
So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。
So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
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