2006年2月16日,财政部颁布了新的中国注册会计师执业准则.这一法规的颁布不仅使我国的审计风险准则与国际接轨,同时也标志着中国新的注册会计师准则体系建立了起来.通过比较传统风险导向审计与现代风险导向审计的区别,分析采用现代风险导向审计的优越性,并对如何更好地实施现代风险导向审计提出改进措施.,The ministry of Finance promulgated a new independent auditing standards on Feb 16, 2006, which make China’s auditing risk standards accord with the intational standards and meanwhile symbolize that a completed auditing standard system of China has been established. In this paper, I make a difference between traditional risk-based auditing and mod risk-based auditing; I also point the advantages of mod risk-based auditing and put further forward some improving measures on how to implement better the new standards.