Of course, there are still a few firms use the risk-based auditing, but only choose the control-risk-based auditing, a kind of model based on the system- based auditing.

• 当然还是有少数会计师事务所实施了风险导向审计，但是选择的也多为控制风险导向审计，一种植入审计风险模型的制度基础审计模式，对经营风险导向审计的运用少之甚少。