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。
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。
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。
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。
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。
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；
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。
Reviewing the auditing history, people have confined their recognition to check account theory, process oriented theory, and economic supervision theory.
纵观世界审计史，人们对审计本质的计识大致有查帐论、过程论、经济监督论三种基本观点。
The it Auditing of People's Bank of China is oriented to the guarantee of the sound operation of computer system and the efficient control of system risk.
人民银行IT审计的目标应定位于：保证计算机系统的安全健康运行，有效控制系统风险。
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。
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。
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