（三）风险基础审计（Risk based audit） 作为审计演变的第三阶段，风险基础审计在二十世纪九十年代得以 并在各大国际会计公司全球范围内开始陆续推广。
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...计方法以被审计单位的经营风险分析 为导向, 因此也被称为经营风险审计 (business risk audit) 或风险导向审计 (risk based audit) 。由于基于审 计风险模型的风险导向审计方法有时被称为传统风险导向审计, 所以我们将这种新的审计方法称为现代 风险导向审计。
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Risk-based Audit 风险导向审计 ; 风险基础审计
Risk-based Audit Approach 方法 ; 风险导向审计
risk based audit mode 风险导向审计模式
risk-based audit model 风险基础审计模式
Modern Risk-based Audit 现代风险导向审计
traditional risk-based audit 传统风险导向审计
contemporary risk-based audit 现代风险导向审计
Material misstatement risk-based audit 重大错报风险导向审计
application of contemporary risk-based audit 现代风险导向审计应用
A risk-based audit approach dictates that auditors examine areas of high risk impact and high likelihood.
基于风险的内审方法要求审计人员必须注意高风险领域的影响和可能性。
The regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing pricing.
基于审计风险的区域化审计定价，要求在审计定价中考虑地域差异对审计风险的影响以及审计定价中的风险补偿问题。
The audit programme, including any schedule, shall be based on results of risk assessments of the organization's activities, and the results of previous audits.
审核方案，包括日程安排，应基于组织活动的风险评价结果和以前审核的结果。
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