网络审计的风险有了新的变化，控制环境、审计内容、审计单位、审计方法等都构成网络审计风险的因素。

Risk of audit has new characters, such as controlling environment, auditing content, auditing measures, and these are the factors of network auditing's risk.

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本文就全球化、虚拟化和网络安全三个方面带来的审计风险进行了探讨。

This article deals with the audit risk from three aspects brought by the worldwide, dummy and the network safety.

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