Since there has two previous chapters as research basis, in the fourth chapter the study of audit risk testing procedure under different governance models has research ground.

因为有了前两章的研究基础，在第四章对不同公司治理模式下审计风险的识别测试程序的研究才有了研究依据。

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In January the government suspended a long-awaited concession of 2, 600 km of federal roads on the ground that returns to investors of nearly 13%, the ceiling set by the government's audit court, would be too generous.

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Since then, however, the audit office has closed the investigation into Mr Aleman, despite much publicity for his acquisition of properties, on the ground that presidential immunity from arrest makes any investigation futile.

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