The audit research in this area has also been the concern of many scholars.
对于审计这一领域的研究，也受到很多学者的关注。
Audit risk is a hot issue in auditing research.
审计风险是审计研究的一个热门话题。
Research on audit risk is an important system of building audit risk theory.
对审计风险进行系统的理论研究，是构建审计风险理论的重要体系。
CTT; internal audit; model; research.
铁通公司；内部审计；模式；研究。
Hence, research on theory and practice of this audit mode is very important.
因此，对现代风险导向审计进行理论和实务方面的系统研究就显得尤为重要。
The research result is of great significance to audit theory and audit practice.
上述研究结果对于审计理论界和实务界均具有一定的意义。
The research result is of great significance to audit theory and audit practice.
上述研究结果对于审计理论界和实务界均具有一定的意义。
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