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。
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。
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。
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