A risk-based audit approach dictates that auditors examine areas of high risk impact and high likelihood.
基于风险的内审方法要求审计人员必须注意高风险领域的影响和可能性。
The regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing pricing.
基于审计风险的区域化审计定价，要求在审计定价中考虑地域差异对审计风险的影响以及审计定价中的风险补偿问题。
The audit programme, including any schedule, shall be based on results of risk assessments of the organization's activities, and the results of previous audits.
审核方案，包括日程安排，应基于组织活动的风险评价结果和以前审核的结果。
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.
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。
This paper discuss the risk-based internal audit in three aspects: risk model, risk management, risk report.
本文从风险模型、风险管理、风险报告三个方面对风险导向内部审计作了思考。
Based on this, this paper analyzes the reason of audit risk and correspondent control methods respectively from the audit project, accounting firms and audit industry.
基于此，本文旨在分别从审计项目、会计师事务所和审计行业三个方面分析审计风险成因以及相应的控制方法。
Lastly, discuss in detail how to control the audit risk and put forward some proposals of prevention based on the present situation of China's CPA industry.
最后，根据我国民间审计现状以及存在的问题，制定出具体的会计报表审计风险控制与防范措施。
The initially concern and research of the internal control from external audit that based on the targets of reducing the audit risk through evaluate its effectiveness.
最初对内部控制的关注和研究源于外部审计基于降低审计风险而进行的对被审计对象内部控制的评价。
How to understand risk-based audit(RBA) has become a disputed focus among domestic researchers and the profession.
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。
With that in mind, we have seen many internal audit plans that are not based on a formalized risk assessment of the company.
有了这个概念，我们发现许多内部审计计划没有以公司正式的风险评估作为基础了。
With that in mind, we have seen many internal audit plans that are not based on a formalized risk assessment of the company.
有了这个概念，我们发现许多内部审计计划没有以公司正式的风险评估作为基础了。
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