现代风险导向审计采用的基本方法，审计风险模型和审计程序。
The methods, the model of audit risk, audit procedures of modern risk-oriented audit.
现代风险导向审计作为一种重要的审计理念和方法，受到会计和审计界的普遍关注。
Modern risk-oriented Auditing approach, as an important auditing concept and mode, has been a focus in the field of audit and accounting.
同时根据现代风险导向审计对审计风险的评估方法对被审单位在不同生命周期及其审计风险的关联性进行了初步的研究。
At the same time in accordance with the audit risk assessment methods of modern risk-oriented audit make a preliminary study of the relevance between life-cycle of client and audit risk.
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