As modern auditing depends on internal control and control test.
现代审计倚重内部控制及控制测试。
Modern accounting is composed of modern financial accounting, modern managerial accounting, and modern auditing.
现代会计由财务会计、管理会计和审计三大分支构成。
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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