متن ترجمه شده 6 صفحه ای حسابرسی بر مبنای خطرRisk-Based Auditing

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.