现代审计倚重内部控制及控制测试。
As modern auditing depends on internal control and control test.
现代审计的本质是界定经济利益。
The nature of modern audit is to define the economic profit of the stakeholders.
第二,现代审计功能的弱化。
第二部分试图搭建起现代风险导向审计的理论框架。
Part two tries to construct the theoretical system of modern risk-oriented audit approach.
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。
Hence, research on theory and practice of this audit mode is very important.
内部审计是现代企业制度中重要的内部控制系统。
Interior audit is an important control system within modern enterprise institution.
内部审计是现代企业制度中重要的内部控制系统。
Interior audit is an important control system within modern enterprise institution.
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