Part IV further analysis of audit risk factor, the establishment of the audit risk model.
第四部分进一步分析审计风险要素，建立审计风险模型。
Beginning with the concept of audit risk and model, this paper, on the basis of systematic analysis of characteristics in electronic business, goes into the way to deal with reducing audit risks.
文章从审计风险的概念和模型入手，在系统分析了电子商务环境下审计风险特征的基础上，就降低审计风险的对策进行了探讨与思考。
This provides an indication that some aspects of going-concern risk are not subsumed by the current Audit risk Model.
这表明某些方面的风险是不被持续的现行审计风险模型。
The guidance interior audit produces to the modern audit practice, takes the risk assessment as the core audit model.
风险导向内部审计产生于现代审计实践，是以风险评价为中心的审计模式。
Control the audit risk in some range is the ideal result and we must make use of audit risk model reach this purpose.
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。
The second portion analyzes the factors of audit risk and set up the model of audit risk.
第二部分进一步分析审计风险要素，建立审计风险模型。
The core segment of modern risk-oriented audit model is the designing of risk measuring model.
现代风险导向审计模式的核心环节是风险计量模型的设计。
So, we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors ability to reveal management fraud.
为此，本文提出，风险导向审计应当继续更新审计理念，即引入舞弊推定和心证，以切实提高审计师揭露管理舞弊的能力。
This paper discuss the risk-based internal audit in three aspects: risk model, risk management, risk report.
本文从风险模型、风险管理、风险报告三个方面对风险导向内部审计作了思考。
The methods, the model of audit risk, audit procedures of modern risk-oriented audit.
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。
This article starts from the definition of audit risks, then analyses the limitation of traditional audit risk models, and at last brings forward a new audit model from the perspective of informatics.
原有的传统审计风险模型的缺陷越来越明显，新的审计风险模型应运而生，此处主要对新审计风险模型的两个构成要素重大错报风险和检查风险进行分析。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
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