This essay discusses the concept, affecting factors, and characters of auditing risk of quality management system and avoiding and controlling methods of connatural auditing risk.
文章论述了质量管理体系审核风险的概念、影响因素、特点，以及评定和控制固有审核风险的方法。
At last, I give a brief introduction of some new methods in responsibilities identification and avoiding extra auditing risk.
最后介绍了一些审计责任界定的新做法并罗列了注册会计师避免法律责任的几项措施。
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