在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。

Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.

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相对于账项基础审计、制度基础审计而言，风险导向审计具有的特征优势更适合于中小会计师事务所的审计。

For basic auditing of the entry item and basic auditing of the system, auditing with risk guidance, which is of its own advantage, is fit for auditing from medium and small offices of accountants.

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会计电算化的实施，使审计的线索、基础、内容、技术等都发生了很大变化。

Putting into effect computerized accounting, great changes have taken place in the clue, the basis, the contents and technique of auditing.

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