在开展审计业务时，用于检测、证实风险的技术与方法应该能够反映出风险的重大性与发生的可能性。
In conducting audit engagements, methods and techniques for testing and validating exposures should be reflective of the risk materiality and likelihood of occurrence.
主观上审计理论、制度与技术方法的滞后性，在很大程度上也是国家审计风险形成的重要因素。
Subjectively, the backward in auditing theory, system and technic is also an important factor of the formation of the risk of government audit in a great extent.
对内部与外部审计人员而言，运用相同的技术、方法和术语有助于有效地协调他们的工作并依赖彼此的工作。
It may be more efficient for internal and external auditors to use similar techniques, methods, and terminology to effectively coordinate their work and to rely on the work of one another.
应用推荐