Modern audit methods means the ones based on basic system.
现代审计方法主要指基础制度审计方法。
This thesis is divided into five parts to discuss modern audit risk model and its application.
第二章系统地论述了现代审计风险模型应用的基本概念框架及理论基础。
But accountability is unlikely to cause audit. Modern audit resulted from the conflict of the economic profit.
受托经济责任关系不一定必然产生审计，经济利益冲突才是审计产生的实质动因。
It is the product of the combination of the environment of modern businesses and the environment of modern audit.
现代企业财务审计是现代企业环境和现代审计环境相结合的产物。
The guidance interior audit produces to the modern audit practice, takes the risk assessment as the core audit model.
风险导向内部审计产生于现代审计实践，是以风险评价为中心的审计模式。
Audit risk is an organic part of audit, which has become an important standard to differ the traditional audit from modern audit.
审计风险成为审计本质的有机组成部分，成为区分传统审计与现代审计的重要标准。
Risk basic audit is on the basis of analyzing and evaluating audit risks, so it is the mark of transition from traditional audit to modern audit.
风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。
The application of audit risk theory in the traditional audit has defects, while modern audit applies audit risk theory throughout the process of audit.
传统审计应用审计风险理论不够全面，现代审计将审计风险理论与整个审计过程紧密联系。
The article discourses on the objects, focal points and methods of the present audit of the construction project to come up with the idea of building modern auditing notion.
文章就当前建设项目审计的对象、重点、方法进行了论述，提出树立现代审计理念的观点。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
Modern audit and audit risk control are closely related to each other. Auditors opinions to accounting statements cant be supported unless lowering audit risk to the level below target risk.
现代审计与审计风险控制密不可分，只有将审计风险降低到目标水平之下，才能支持审计单位对会计报表的意见。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
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。
Modern technology of network has changed the traditional patterns of business management, business sales and accounting activities, which has put forward a challenge to the traditional audit.
现代网络技术改变了传统的企业管理模式、经营模式和会计模式，并对传统审计提出了挑战。
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。
As one of the modern methods of environmental management, the environmental audit is issued against the severity of today's environmental problems.
环境审计作为环境管理的现代方法之一，是应当今环境问题的严峻性而提出来的。
At first, this paper defines the concept of audit quality based on the modern quality management, then point out that the audit object is the nuclear standard of audit quality appraisal.
本文首先从现代质量管理学关于质量的概念出发，对审计质量概念作了界定，在评价涵义的基础上，明确了审计目标是审计质量评价的核心标准。
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。
Professional judgment of auditing is core of audit procedure, which is one of the most important field of modern theory in auditing.
审计专业判断是审计工作的核心，是现代审计理论研究的重要领域之一。
Audit is even more necessary for the management of audit activities because it's taking more and more important part in modern social economic life.
由于审计在现代社会经济生活中的重要作用，对审计活动的管理也越来越重要。
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。
Under the modern enterprise system, only establishing the internal audit mode that is suitable to the modern enterprise system can truly give play to the service function of the internal audit.
在现代企业制度下，只有建立与之相适应的内部审计模式，才能真正发挥内部审计的服务作用。
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。
Strengthening the internal audit and management of the enterprise has become an increasingly important tool in the modern enterprise management and demonstrate the important status and role.
内部审计日益成为企业强化经营管理的重要手段，在现代企业管理中越来越显示出重要地位和作用。
In the modern enterprise system, only to set up the corresponding inside audit pattern, inside audit can play the service role and realize its effects.
在现代企业制度下，只有建立与之相适应的内部审计模式，才能真正发挥内部审计的服务作用，实现内部审计的效益作用。
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。
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。
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。
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