英语翻译随着经济全球化的加速以及企业经济环境的急速变化,我国审计准则建设以及审计实务面临着诸多的挑战,注册会计师行业面临的风险也有日益增大的趋势.注册会计师审计发展到今天,

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英语翻译
随着经济全球化的加速以及企业经济环境的急速变化,我国审计准则建设以及审计实务面临着诸多的挑战,注册会计师行业面临的风险也有日益增大的趋势.注册会计师审计发展到今天,经历了账项基础审计、制度基础审计和风险导向审计模式,但在现代审计理论中,对风险导向审计的研究无疑是焦点.本文将在论述审计实务发展的基础上,对风险导向审计与制度基础审计进行比较与分析,通过指出两种审计模式的具体特点,分别阐述两者的利弊得失及各自适用的审计环境,同时基于两种审计模式在我国的应用现状,指出我国实施风险导向审计中存在的问题并提出相应的对策,以论述风险导向审计在我国的运用和推广,以期从理论和实务上对两种审计模式有一个较为全面的认识.

Answer 1

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Along with economic globalization of acceleration and business enterprise economy environment of rapid variety,our country audit standard construction and audit the actual situation face many challenges,register accountant's profession face of the risk also has to enlarge day by day of trend.Register accountant's audit develops till today and experienced a Zhang item foundation audit,system foundation audit moderate breezes insurance direction audit mode,but in the modern the audit the theories,to risk direction audit of the research is doubtless a focus.This text will carry on comparison and analyze to audit and system foundation audit of the risk direction in discussing foundation that audit actual situation's development,pass to point out two kinds of concrete characteristicses which audit mode and elaborate both respectively of merits and demerits and respectively apply of audit environment,in the meantime according to two kinds of audit mode at our country of applied present condition,point out an our country an implement a risk direction audit in the existent problem and put forward a homologous counterplan,with discuss risk direction audit at our country of usages and expansion,with expect from theories and actual situation top have 1 to two kinds of audit modes more for overall understanding.