حسابرسی بر اساس خطر نوع فایل:ورد تعداد صفحه: انگلیسی:6 فارسی:9 مقدمه: opponents in a chess match, each seeing the playing field (in this case, the business) from his or her particular point of view. In a risk-based audit, the auditor sits on the same side of the desk as the client. Now the client has a partner, an ally, since both are viewing the business from the same perspective. The Limitations of the Traditional Approach Now, let’s get specific about the business o ...