在分析现代风险导向型审计定义及基本程序的基础上，提出“五＋五”风险审计模型，并对风险导向审计的应用方法进行探讨，以期促进风险导向审计在电力企业经济责任审计中的应用。%Based on the analyses of the definition and basic procedures of the modern risk-oriented audit, this essay presents a "5 + 5" risk audit model as well as probing into the application of the risk-oriented audit, to promote its application in the economic responsibility audit in power enterprises.
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