在已发现的控制风险与推荐的控制程序之间必须找到平衡。

There must be a balance between the risk auditors have identified and the controls they suggest should be implemented.

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会计职业人员对评估内部控制并实施风险管理的技能已熟知多年。

Assessing internal controls and performing risk management are skills that accounting professionals have been performing for many years.

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此外，现代审计已进入到风险导向审计阶段，审计风险的控制和管理日益成为审计的重点和中心。

Nowadays audit has entered into the stage of risk leading, the control of audit risk becomes the emphasis of audit.

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