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。
Analytical review run through all the auditing courses, it is a full course method of judging accounting information quality.
分析性复核贯穿于审计全过程,是一个全程性的判断会计信息质量的方法。
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