...式(Acounting Numberbaiise Aduit),内控导向审计模式(Intemet Control-oriented Audit)和风险导向审计模式(Risk-oriented Audit)。其中,风险导向审计模式又分为传统风险导向审计模式和现代风险导向审计模式。
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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。
The core segment of modern risk-oriented audit model is the designing of risk measuring model.
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。
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.
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。
The guidance interior audit produces to the modern audit practice, takes the risk assessment as the core audit model.
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