The premise of implementing effective risk management is to calculate the audit risk, which decides success or failure of the audit work.

对审计风险实施有效管理的前提是风险的计量，它决定着审计工作的成败。

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The loss of independence will lead to swelling the risk of audit and the failure of audit finally.

审计独立性的缺失，会直接导致审计的风险加大，最终导致审计失败。

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With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.

伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。

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The Congressmen also urged the Department of Labor to initiate a full-scale audit of the financial circumstances surrounding the failure of United Airlines to meet its pension obligations to its employees and retirees.

FORBES: PBGC Consultant Subpoenaed by DOL (May 2, 2006 )

But earlier this year the National Audit Office warned that support for future schemes was at risk because of the failure of existing ones.

BBC: NEWS | UK | England | Hampshire/Dorset | Fight goes on for supertram plan

The failures in the confirmation process on the Satyam audit were not limited to that engagement, but were indicative of a quality control failure throughout PW India.

FORBES: The Grand Illusion: PwC Settles Satyam U.S. Class Action Claims