According to its forming reasons, audit risk can be divided into inherent risk, control risk and inspection risk.
审计风险按其形成原因可分为固有风险、控制风险和检查风险三大类。
Risk-oriented auditing emphasizes audit strategy, makes use of audit risk model and adopts analytical procedures.
它强调审计战略，使用审计风险模型，并积极采用分析性程序。
In the backdrop of a transformation economy, it is of special importance to study the problem of professional audit risk.
在我国转型经济的特定背景下，研究审计职业风险具有重要的意义。
Therefore, we should strengthen research on audit risk, explore ways of audit risk management and control, continue to improve audit quality, and reduce audit risk.
因此，我们应该加强对审计风险的研究，探索审计风险管理和控制的方法，不断提高审计质量，降低审计风险。
How to improve the audit quality and avoid the audit risk is not only the critical problem in audit practice, but also is the important issue in audit theory research.
如何提高审计质量，防范审计风险，不仅是审计实践面临的紧迫问题，也是审计理论研究的一个重要课题。
However, audit risk can be controlled.
但审计风险是可以控制的。
The concept of the environment audit risk has a broad meaning.
完整的环境审计风险概念应从广义上理解；
Since there exists audit risk, it should be brought under control.
既然存在审计风险，就应进行控制。
The method of mathematics can make the evaluation of audit risk more accurate.
用数学方法评估审计风险水平，能够使审计风险水平的确定更加客观、准确。
The methods, the model of audit risk, audit procedures of modern risk-oriented audit.
现代风险导向审计采用的基本方法，审计风险模型和审计程序。
The second portion analyzes the factors of audit risk and set up the model of audit risk.
第二部分进一步分析审计风险要素，建立审计风险模型。
Part IV further analysis of audit risk factor, the establishment of the audit risk model.
第四部分进一步分析审计风险要素，建立审计风险模型。
The article conducts the research circling around audit risk management of accounting firms.
本文围绕会计师事务所的审计风险管理展开研究。
We discuss the implication of audit risk and its elements then introduce two new risk elements.
详细论述了审计风险及其诸要素的内涵，在此基础上引入了两个新的风险要素。
The correct understanding on audit risk is the presupposition of effectively preventing audit risk.
对审计风险的正确认识是有效地防范化解审计风险的前提。
A John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10%.
约翰评估了重大错报风险为80%，并计划将审计风险控制在10%。
The new international audit risk standards make the traditional audit mode to produce profound change.
新国际审计风险系列准则使传统审计模式发生了深刻的变化。
Nowadays audit has entered into the stage of risk leading, the control of audit risk becomes the emphasis of audit.
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。
Through the analysis of the elements that influence audit risk, it is concluded that audit risk cannot be totally avoided.
通过对影响审计风险的因素分析，论述了审计风险的不可完全避免性。
It is of great importance not only to audit theory but also to audit business to study audit risk and significance principle.
研究审计风险和重要性原则，无论对审计理论还是审计实务，都具有非常重要的意义。
The basic approach to solve this problem is to make clear the certainty and controllability that internal audit risk produces...
解决这一问题的根本途径就是弄清内部审计风险产生的必然性和可控性，并采取相应的防范和控制措施。
The audit process in fact is the course to control audit risk and to balance the income , risk and cost of audit at the same time.
审计过程实际上是审计风险的控制过程，也是审计收益、审计风险和审计成本的权衡过程。
How to analyze audit risk in the quantitative method to improve the integral level of audit work is becoming an important subject for us.
如何定量分析审计风险，从而提高审计工作的整体水平已成为摆在我们面前的一个重要的课题。
The premise of implementing effective risk management is to calculate the audit risk, which decides success or failure of the audit work.
对审计风险实施有效管理的前提是风险的计量，它决定着审计工作的成败。
The paper analyses the cause of formation and the features of audit risk and suggests the measures and policy of controling the audit risk.
该文分析了审计风险的成因、特征，提出了审计风险的控制措施和策略。
Audit quality is life line of audit work, is guarantee for completing audit task effectively, decreasing audit risk, increasing audit efficiency.
而审计质量是审计工作的生命线，是有效完成审计任务、降低审计风险、提高审计效益的保证。
The application of audit risk theory in the traditional audit has defects, while modern audit applies audit risk theory throughout the process of audit.
传统审计应用审计风险理论不够全面，现代审计将审计风险理论与整个审计过程紧密联系。
This requires that we must strive to improve audit quality and level of construction cost, enhance awareness of audit risk and maximize the use of money.
这就要求我们必须努力提高工程造价审核质量水平，增强审核风险意识，最大限度的利用好资金。
This definition sounds reasonable theoretically, but has deficiency in practice, since it can't well explain why CPAs should pay attention to the audit risk.
上述定义从理论上看似乎讲得通，但在实践上却有其缺陷，实际上它并不能很好地说明注册会计师为什么要关注审计风险。
This definition sounds reasonable theoretically, but has deficiency in practice, since it can't well explain why CPAs should pay attention to the audit risk.
上述定义从理论上看似乎讲得通，但在实践上却有其缺陷，实际上它并不能很好地说明注册会计师为什么要关注审计风险。
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