There aren't overall essential factors in audit risk model.
审计风险模型考虑的要素不够全面。
Audit risk is the risk faced by CPAs when conducting audit service.
审计风险是注册会计师执行审计业务时所面临的风险。
It is that Audit risk depends on risk of material misstatement and detection risk.
即审计风险取决于重大错报风险和检查风险。
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。
In first portion, the author systematically expounds the concept of audit risk at first.
第一部分首先系统地论述了审计风险的概念。
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。
This thesis is divided into five parts to discuss modern audit risk model and its application.
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。
The correct understanding on audit risk is the presupposition of effectively preventing 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 causes of risk leading audit production a re the weakness of system leading audit and audit risk escape.
系统导向审计的缺陷及规避审计风险是风险导向审计产生的原因；
This new sampling method not only alleviates Auditor's work, but improves the management quality of Audit Risk.
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。
According to its forming reasons, audit risk can be divided into inherent risk, control risk and inspection risk.
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。
Risk-oriented auditing emphasizes audit strategy, makes use of audit risk model and adopts analytical procedures.
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。
This article deals with the audit risk from three aspects brought by the worldwide, dummy and the network safety.
本文就全球化、虚拟化和网络安全三个方面带来的审计风险进行了探讨。
Nowadays audit has entered into the stage of risk leading, the control of audit risk becomes the emphasis of audit.
此外，现代审计已进入到风险导向审计阶段，审计风险的控制和管理日益成为审计的重点和中心。
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。
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。
This paper aims at the causes of Certified Public Accountants of audit risk, to explore ways and means of risk control.
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。
Through the analysis of the elements that influence audit risk, it is concluded that audit risk cannot be totally avoided.
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。
It is of great importance not only to audit theory but also to audit business to study audit risk and significance principle.
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。
Audit risk is an organic part of audit, which has become an important standard to differ the traditional audit from modern audit.
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。
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.
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 regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing pricing.
基于审计风险的区域化审计定价，要求在审计定价中考虑地域差异对审计风险的影响以及审计定价中的风险补偿问题。
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。
Audit risk is the possibility that auditors publish the inappropriate audit opinion after they audit the wrong or missing accounting reports.
审计风险是会计报表存在重大错报或漏报，而审计人员审计后发表不恰当审计意见的可能性。
Audit quality is life line of audit work, is guarantee for completing audit task effectively, decreasing audit risk, increasing audit efficiency.
而审计质量是审计工作的生命线，是有效完成审计任务、降低审计风险、提高审计效益的保证。
The intension of audit risk in iron and steel industry is introduced, the cause of the risk analyzed, the precaution and control measures proposed.
介绍了钢铁企业审计风险的内涵，分析了钢铁企业审计风险的成因，提出了审计风险的防范与控制措施。
The application of audit risk theory in the traditional audit has defects, while modern audit applies audit risk theory throughout the process of audit.
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。
This requires that we must strive to improve audit quality and level of construction cost, enhance awareness of audit risk and maximize the use of money.
这就要求我们必须努力提高工程造价审核质量水平，增强审核风险意识，最大限度的利用好资金。
Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit.
只有提高了注册会计师职业判断的能力，才能从根本上降低审计风险，从而实现审计目标，提高审计质量。
This definition sounds reasonable theoretically, but has deficiency in practice, since it can't well explain why CPAs should pay attention to the audit risk.
上述定义从理论上看似乎讲得通，但在实践上却有其缺陷，实际上它并不能很好地说明注册会计师为什么要关注审计风险。
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