风险导向型审计是指注册会计师通过对被审计单位进行风险职业判断，评价被审计单位风险控制，确定剩余风险，执行追加审计程序将剩余风险降低到可接受水平。
有一种观点认为，引入风险导向型审计，是职业界的最佳选择。
One viewpoint believes that the optimal choice by the profession is to introduce risk-oriented auditing.
本文主要关注风险导向型审计如何合理地应用于我国当前的经济环境，以提高审计质量。
The article mainly discusses the application of risk-oriented auditing appropriately in China's current economic environment so as to improve the audit quality.
风险导向型审计有效地应用于当前人民银行的内部审计，可以提高审计质量，降低审计风险。
Provided it is effectively applied in the present internal audit of People's Bank of China, audit quality must be improved and audit risk will be definitely reduced.
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