不久前出席过某国际五大会计师事务所主持的培训讲座，听其主讲人述及在新的一年中将采用新的审计手法，重点是要明了客户的经营种切，藉此收知己知彼之效，减低各种可能遇见的审计风险。复形象化地以漏斗模型显示其各着重点的轻重之比。 除此之外，讲者也探讨了客户在实际经营 Not long ago attended a training seminar hosted by one of the world’s top five accounting firms. Upon hearing the speaker’s introduction of a new audit approach in the new year, the key point was to understand the customers’ business practices and learn about their own interests , To reduce the various audit risks that may be encountered. Complex visualization of the funnel model shows its emphasis on the ratio of severity. In addition, the speaker also explored how customers are actually operating