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。

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The audit programme, including any schedule, shall be based on results of risk assessments of the organization's activities, and the results of previous audits.

审核方案，包括日程安排，应基于组织活动的风险评价结果和以前审核的结果。

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Lastly, discuss in detail how to control the audit risk and put forward some proposals of prevention based on the present situation of China's CPA industry.

最后，根据我国民间审计现状以及存在的问题，制定出具体的会计报表审计风险控制与防范措施。

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