Though Modern Auditing Risk Model has a great innovation on theory, it has many problems in environment and technique and people.
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。
Risk-oriented auditing emphasizes audit strategy, makes use of audit risk model and adopts analytical procedures.
它强调审计战略，使用审计风险模型，并积极采用分析性程序。
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.
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.
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。
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