As modern auditing depends on internal control and control test.
现代审计倚重内部控制及控制测试。
Modern accounting is composed of modern financial accounting, modern managerial accounting, and modern auditing.
现代会计由财务会计、管理会计和审计三大分支构成。
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。
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.
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 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.
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。
Auditing management is the higher form in enterprise auditing. It has unique inner function and is the inevitable requirement of modern enterprise management.
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。
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.
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。
Professional judgment of auditing is core of audit procedure, which is one of the most important field of modern theory in auditing.
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。
Modern Risk-oriented auditing is an effective way to reduce the auditing risk.
现代风险导向审计是是减少审计风险的有效途径之一。
As important component in modern enterprise internal system, internal auditing systems are faced with severe situations.
作为现代企业内部制度的重要组成部分的内部审计制度所面临的形势更为严峻。
Modern risk-oriented Auditing approach, as an important auditing concept and mode, has been a focus in the field of audit and accounting.
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。
However, modern internal auditing, which belongs to value-added auditing, is a profit center.
而现代内部审计为增值型审计，现代内部审计部门是利润中心。
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 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.
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 implementation of Modern Risk-Oriented Auditing is an inevitable trend.
推行现代风险导向审计势在必行。
In order to find effect theory basis for the independence audit practice, the Modern Risk-Oriented Auditing was advanced.
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.
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。
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