Hence, research on theory and practice of this audit mode is very important.

因此，对现代风险导向审计进行理论和实务方面的系统研究就显得尤为重要。

The new international audit risk standards make the traditional audit mode to produce profound change.

新国际审计风险系列准则使传统审计模式发生了深刻的变化。

Exactly right this paper focuses on the control measure research on the audit mode-the follow-up auditing.

本文基于建设方角度研究对工程项目全过程跟踪审计的控制措施。

The audit mode is to work out a blueprint for the enterprise, make an overall strategy and implement enterprise integrated operation.

其目的是通过实施该审计模式，为整个企业的未来绘制蓝图，制订全盘战略，实现企业一体化经营。

So it has an important practical significance to change the old audit mode, use the computer technology to improve the audit efficiency and decrease its risk and guarantee its quality.

改变旧的审计模式，开展计算机审计，提高审计效率，降低审计风险，保证审计质量，有着十分重要的现实意义。