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对同一帐户审计风险评估过程的断定性建模 …塑造…
Modeling of the Audit Risk Assessment Process at the Assertion Level Within an Account Balance …
在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
风险评估过程的作用是识别、评估和管理影响被审计单位实现经营目标能力的各种风险。
Thee process of risk assessment aims to identify, assess and manage the risks that can affect the entity's capacities of achieving goal.
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