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。

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