... error and fraud 错误与舞弊 acceptable audit risk 可接受的审计风险 acceptance and contiueance 接受客户委托 ...
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Assessing acceptable audit risk 评价可接受的审计风险
Theory through the audit, to improve audit quality, reduce the risk to an acceptable level.
通过审计理论研究,提高审计质量,把风险降低至可接受的水平。
In the process of audit, in order to reduce audit risk to an acceptable level, risk analysis shall be made on the bases of the study and evaluation of internal control.
在审计实施过程中,应围绕内部控制的研究和评价,辨析风险点,以使审计风险降低至可接受水平。
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