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。
Risk-oriented auditing emphasizes audit strategy, makes use of audit risk model and adopts analytical procedures.
副董事长凯顿将不再负责花旗集团法律与合规部门，但仍负责人力资源、审计、战略规划和其它领域。
Kaden, a vice chairman, would no longer oversee Citigroup's legal and compliance departments but remain in charge of human resources, auditing, strategic planning and other areas, these people said.
国家审计办公室的报告还指出，由于去年的战略防御和安全评估决定削减开支，英国可能缺少攻击性潜艇。
The National Audit Office report also states that the UK faces a potential shortage of attack submarines because of cost-cutting decisions taken in last year's strategic defence and security review.
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