The methods, the model of audit risk, audit procedures of modern risk-oriented audit.
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。
Part two tries to construct the theoretical system of modern risk-oriented audit approach.
第二部分试图搭建起现代风险导向审计的理论框架。
The core segment of modern risk-oriented audit model is the designing of risk measuring model.
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。
Finally the author used the questionnaire to test the effectiveness of risk-oriented audit quality control.
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。
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。
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。
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.
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.
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。
应用推荐