Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.
风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。
The risk-based auditing is a risk assessment model that generates in the practice of auditing, in order to adapt to modern society's high risk.
风险导向审计是一种在审计实践中产生的，为了适应现代社会的高风险环境，以风险评估为中心的审计模式。
At present, auditing of our commercial Banks is in a mixed transitional period from transaction-based auditing to system-based auditing and risk-based auditing.
目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。
There are several articles listed in this part, and they analyzed the risk-based auditing from different aspects. They also pointed out the disadvantages of the risk-based auditing.
这些研究成果从不同的角度分析了现代风险导向审计的应用情况，认为虽然现代风险导向审计体现出一种历史的必然性。
The regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing pricing.
基于审计风险的区域化审计定价，要求在审计定价中考虑地域差异对审计风险的影响以及审计定价中的风险补偿问题。
The regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing pricing.
基于审计风险的区域化审计定价，要求在审计定价中考虑地域差异对审计风险的影响以及审计定价中的风险补偿问题。
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