theory and technique innovation
theory and technique innovation
理论与技术创新
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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Though Modern Auditing Risk Model has a great innovation on theory, it has many problems in environment and technique and people.
虽然现代审计风险模型在理论上有显著的进步，但在我国现阶段推行面临着环境、制度、技术和人员等方面的难题。
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