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外文翻译 Risk-based audit to determine research-oriented perspective Abstract: In modern risk-based audit model widely used, to determine the ability of the auditing profession has put forward higher requirements. In the risk-based model framework, discusses the importance and the quality of the audit to determine the impact, and finally put forward proposals to improve the quality of the audit to determine. Key words: modern risk-based; audit judgments; quality; importance; influencing factors; to improve the audit requirements of modern risk-based audit staff in the unit audited the basic conditions and internal control fully understand and take me, based on the judge to identify high-risk The audit areas to focus audit resources on the appropriate substantive procedures to reduce audit risk to an acceptable level, to improve audit efficiency and reduce audit costs. Audit to determine, also known as the audit job to judge, is a modern risk-based audit of an important component part of the auditors face an uncertain circumstances, the use of their own to master the professional knowledge and practical experience, in the framework of the existing occupational standards to make the analysis, estimation, selection and An audit to determine the importance of (1) Audit to determine the quality of a direct impact on audit quality. Throughout the audit to determine the audit plan, implement and report on the entire process. Whether the audit planning, sample design and selection, or the audit assessment of the risks, the importance of the level of assessment, which requires the auditors professional judgment. The auditors to determine their ability to determine whether the evidence of the audit to obtain sufficient appropriate audit opinion directly affects the release, affecting the quality of the audit. (2) occupational norms and constraints play the role of the guiding principles. Certified Public Accountants Auditing Standards and other professional norms is only the