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。
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。
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。
One viewpoint believes that the optimal choice by the profession is to introduce risk-oriented auditing.
有一种观点认为，引入风险导向型审计，是职业界的最佳选择。
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。
After Enron event, auditing theoretical and practical fields make great studies about Risk-Oriented auditing.
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。
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-oriented audit in China come to the implementation stage after the release of new auditing standards in 2006.
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。
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。
Risk-oriented internal control as a model of a modern internal control has been widespread application in developed countries.
风险导向的内部控制作为一种现代内控模式，已在发达国家的实践中得到普遍的应用。
Risk-oriented internal controls are better than the past, either in terms of the job, or at risk of concept content and services.
无论在工作范式，还是在风险观和服务内容方面，风险导向内部控制均体现了优于以往传统内部控制的特点。
To adapt the situation, Risk-oriented auditing, a new auditing method, has been growing up gradually and has been used more widely.
为适应这种局面，一种新的审计方法一风险基础审计逐步兴起并的到了广泛的应用。
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。
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。
Meanwhile, an important change in the new auditing standard is the absorbing of the risk-oriented auditing, which emphasized the concern of risk.
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。
The article mainly discusses the application of risk-oriented auditing appropriately in China's current economic environment so as to improve the audit quality.
本文主要关注风险导向型审计如何合理地应用于我国当前的经济环境，以提高审计质量。
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.
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；
To promote risk-oriented internal audit in the state-owned commercial Banks can make it possible to strengthen the internal management, improve the efficiency and prevent the risk.
而在国有商业银行审计中推行风险导向内部审计，可以达到加强内部管理、提高效益和防范风险的作用。
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.
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。
Therefore, to enhance the study of the internal control, to establish a science, the application of risk-oriented system of internal control has become a problem needed to address urgently.
因此，加强对内部控制的研究，建立一套科学、适用的风险导向内部控制体系已成为迫切需要解决的问题。
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。
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.
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。
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。
Chapter 8 deals with aspect oriented programming (AOP) as it applies to dependency injection, how it aims to save on boilerplate code, and reduce the risk of errors.
第8章涉及面向方面的编程(AOP)在依赖注入中的应用，如何用AOP节省样板代码，如何减少错误的风险。
Chapter 8 deals with aspect oriented programming (AOP) as it applies to dependency injection, how it aims to save on boilerplate code, and reduce the risk of errors.
第8章涉及面向方面的编程(AOP)在依赖注入中的应用，如何用AOP节省样板代码，如何减少错误的风险。
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