第一部分首先系统地论述了审计风险的概念。
In first portion, the author systematically expounds the concept of audit risk at first.
审计工作者应采取相应措施以降低审计风险。
It is proposed for auditing personnel to adopt corresponding measures to reduce risking in auditing.
现代风险导向审计是是减少审计风险的有效途径之一。
Modern Risk-oriented auditing is an effective way to reduce the auditing risk.
对审计风险的研究一直是注册会计师所关心的重大课题。
The certified public accountants have always been focusing on the research of audit risks.
这表明某些方面的风险是不被持续的现行审计风险模型。
This provides an indication that some aspects of going-concern risk are not subsumed by the current Audit risk Model.
第二部分进一步分析审计风险要素，建立审计风险模型。
The second portion analyzes the factors of audit risk and set up the model of audit risk.
对审计风险的正确认识是有效地防范化解审计风险的前提。
The correct understanding on audit risk is the presupposition of effectively preventing audit risk.
高校内部审计在做好监督和服务的同时，还要防止审计风险。
Inner audits within the university should prevent auditing risk as well as doing supervising and serving.
现代风险导向审计采用的基本方法，审计风险模型和审计程序。
The methods, the model of audit risk, audit procedures of modern risk-oriented audit.
它强调审计战略，使用审计风险模型，并积极采用分析性程序。
Risk-oriented auditing emphasizes audit strategy, makes use of audit risk model and adopts analytical procedures.
本文旨在通过注册会计师审计风险成因，探索控制风险的途径和方法。
This paper aims at the causes of Certified Public Accountants of audit risk, to explore ways and means of risk control.
审计风险按其形成原因可分为固有风险、控制风险和检查风险三大类。
According to its forming reasons, audit risk can be divided into inherent risk, control risk and inspection risk.
通过对影响审计风险的因素分析，论述了审计风险的不可完全避免性。
Through the analysis of the elements that influence audit risk, it is concluded that audit risk cannot be totally avoided.
第二章系统地论述了现代审计风险模型应用的基本概念框架及理论基础。
This thesis is divided into five parts to discuss modern audit risk model and its application.
在并购交易的准备阶段存在与并购环境有关和与实力评估有关的审计风险。
In the preparation stage of merger transaction, it exists the audit risks connected with merger environment and strength assessment.
理想的结果是将审计风险控制在一定的范围，这必须借助于审计风险模型。
Control the audit risk in some range is the ideal result and we must make use of audit risk model reach this purpose.
如何规避内部审计风险已成为内部审计机构和审计人员一个无法回避的问题。
How to avoid internal auditing risk is an incapable to avoid problem to internal auditing organizations and personnel.
然后，文章针对高校内部审计风险提出了防范和控制的一些具体的策略和措施。
Then, concrete strategies and measures to ward off and control the risks have been proposed.
新抽样方法的使用不仅减轻审计人员的负担，而且可以提高审计风险管理的质量。
This new sampling method not only alleviates Auditor's work, but improves the management quality of Audit Risk.
审计风险成为审计本质的有机组成部分，成为区分传统审计与现代审计的重要标准。
Audit risk is an organic part of audit, which has become an important standard to differ the traditional audit from modern audit.
其对于提高审计效率，确保审计质量，驾驭审计风险有着十分重要的理论和现实意义。
It has a theoretical and practical significance for improving the auditing efficiency, controlling the auditing risk and assuring the auditing quality.
研究审计风险和重要性原则，无论对审计理论还是审计实务，都具有非常重要的意义。
It is of great importance not only to audit theory but also to audit business to study audit risk and significance principle.
风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。
Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.
在审计实践中运用风险基础审计，可以有效地规避审计风险，提高审计工作效率和质量。
Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.
审计过程实际上是审计风险的控制过程，也是审计收益、审计风险和审计成本的权衡过程。
The audit process in fact is the course to control audit risk and to balance the income , risk and cost of audit at the same time.
传统审计应用审计风险理论不够全面，现代审计将审计风险理论与整个审计过程紧密联系。
The application of audit risk theory in the traditional audit has defects, while modern audit applies audit risk theory throughout the process of audit.
风险导向型审计有效地应用于当前人民银行的内部审计，可以提高审计质量，降低审计风险。
Provided it is effectively applied in the present internal audit of People's Bank of China, audit quality must be improved and audit risk will be definitely reduced.
一种新的抽样方法是把数据挖掘技术中的分类、聚类及离群点挖掘等应用到审计风险管理中去。
A new sampling method is proposed, which USES the latest technologies of database. It applies classification rule mining, clustering rule and outlier mining to the management of Audit Risk.
如何定量分析审计风险，从而提高审计工作的整体水平已成为摆在我们面前的一个重要的课题。
How to analyze audit risk in the quantitative method to improve the integral level of audit work is becoming an important subject for us.
如何定量分析审计风险，从而提高审计工作的整体水平已成为摆在我们面前的一个重要的课题。
How to analyze audit risk in the quantitative method to improve the integral level of audit work is becoming an important subject for us.
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