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.
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。
The basic approach to solve this problem is to make clear the certainty and controllability that internal audit risk produces...
解决这一问题的根本途径就是弄清内部审计风险产生的必然性和可控性，并采取相应的防范和控制措施。
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