第二部分进一步分析审计风险要素，建立审计风险模型。

The second portion analyzes the factors of audit risk and set up the model of audit risk.

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第四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.

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本文从审计失败的后果入手，分析审计风险的肇因，提出如何防范审计风险的建议。

This dissertation begins with the negative effects of audit failure, analyses the causes of audit risk, and finally comes up with constructive proposals on audit risk control.

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