The audit risk does not necessarily mean the loss of the audit subject, while it needs a process, a process that are affected by many factors, so that audit risk is the ability to control.

但是审计风险并不一定代表着审计主体的损失，而是需要经历一个过程，这个过程又受很多能够控制的因素共同影响，所以说审计风险是能够控制的。

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Audit culture is the way of activity and the result of activity that is the audit subject of taking a given society culture as background, which has been shaped over the audit practice of activity.

审计文化是以一定的社会大文化为背景的审计主体在审计实践活动中所形成的活动和活动结果。

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Companies with fiscal years ending after December 31 will likely be subject to the new expanded audit procedures and that may flush out a few more frauds.

会计年度结束于12月31日的公司很可能需要接受会计师事务所加强了的审计程序的检查，一些新的舞弊有可能因此被发现。

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Most transactions are business-to-business, and, since companies are subject to audit, most pay sales taxes anyway.

FORBES: Fact and Comment

In fact, audit firms would be subject to conflicts of interest in accepting such an assignment since they have already opined as to the accuracy of the financial statements.

FORBES: Murders and Pensions: The Need for Forensic Investigations (March 28, 2006 )

If you are the subject of an audit or examination, you will receive a notice in writing.

FORBES: Taxpayer Alleges IRS Agent Offered Sex In Exchange For Lower Tax Penalties On Audit