在审计实务中，审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须时时加以考虑的一个重要因素。
Audit risk is considered the important element of making audit plan, carrying out its procedure, taking out its report and so on in the process of audit.
主要工作包括：年度风险评定和新供应商评估，实施和现场审计程序的执行，根据需要指定并监督改正。
Activities to include: annual risk scoring and assessment of new suppliers, implement and ute on-site audit program, assign and monitor corrective actions as needed.
存货审计在会计报表审计中同样占有重要地位，存货审计所执行的审计程序的适当性影响对整个会计报表发表审计意见。
The inventory audit is also important in the statements audit. The proper audit program in inventory audit will affect the audit opinion in all statements audit.
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