风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。
Risk basic audit is on the basis of analyzing and evaluating audit risks, so it is the mark of transition from traditional audit to modern audit.
在某些情况下，风险评价可能导致决定进行进一步的分析。
In some circumstances, the risk evaluation can lead to a decision to undertake further analysis.
不管风险是否需要处理、是否需要一个适当的风险处理战略和方法，风险分析都是作为风险评价和风险决策的输入条件。
Risk analysis provides an input to risk evaluation and to decisions on whether risks need to be treated, and on the most appropriate risk treatment strategies and methods.
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