Challengesandcountermeasurestoimplementmodernrisk-orientedauditAbstract:Withtherapidsocio-economicdevelopmentandbusinessbecomesmorecomplicated,thetraditionalauditapproachhasbeendifficulttoadapttotheneedsofsocialandeconomicdevelopmentofmodernrisk-orientedauditasanewauditconceptsandmethods,canradicallyimproveauditstaffassessmentofriskandtheabilitytodetectfraudbythegeneralconcernoftheauditingprofe...