A risk-based audit approach dictates that auditors examine areas of high risk impact and high likelihood.

基于风险的内审方法要求审计人员必须注意高风险领域的影响和可能性。

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The audit of the internal economic responsibility in colleges and universities is characterized by its objectivity, uncertainty, high risk and controllability.

高校内部经济责任审计具有客观性、非确定性、高风险性、可控性等特征。

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Too high and too low litigation risk is bad for integration between public interests and professional interests from the litigation mechanism of audit contract.

从审计合约法律机制来看，过高与过低的法律风险不利于对公众利益与审计师职业利益的兼顾。

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Shadow defence secretary Jim Murphy said Mr Cameron should now apologise for the government's "incompetence", saying that the prime minister had ignored warnings from the Public Accounts Committee and the National Audit Office about the "high risk and high cost" of opting for the F-35C.

BBC: Government in ?100m U-turn over F35-B fighter planes