现代审计与审计风险控制密不可分，只有将审计风险降低到目标水平之下，才能支持审计单位对会计报表的意见。
Modern audit and audit risk control are closely related to each other. Auditors opinions to accounting statements cant be supported unless lowering audit risk to the level below target risk.
在我国特殊的审计环境下，注册会计师审计的目标应定位于揭弊查错与验证会计报表的真实性与公允性。
In our special audit circumstance, we must reestablish CPA audit goal, which should be disclosing falsehood and errors as much as identifying the truth and fairness in a company.
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