Part two tries to construct the theoretical system of modern risk-oriented audit approach.
第二部分试图搭建起现代风险导向审计的理论框架。
At present, there is a wide gap in theory and practice of the modern risk-oriented audit approach between China and other countries.
基于这种背景，本文在借鉴国内外最新研究成果的基础上，对现代风险导向审计及其应用进行了系统的研究。
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