Audit characteristics is an important part of auditing theory, which reflects the demand of the development of The Times.
审计特征是审计理论的重要组成部分，它赋予审计时代特征和行为内涵。
Finally, this study attempts to use the chain audit characteristics of HACCP, consumer power, and market function to resolve the defective phenomenon of environmental protective market.
最后，企图利用HACCP制度的连动稽核特性，引入消费者力量，运用市场机制，解决环境保护的市场失灵现象。
Beginning with the concept of audit risk and model, this paper, on the basis of systematic analysis of characteristics in electronic business, goes into the way to deal with reducing audit risks.
文章从审计风险的概念和模型入手，在系统分析了电子商务环境下审计风险特征的基础上，就降低审计风险的对策进行了探讨与思考。
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