浅论审计风险评估

On Evaluation of Auditing Risk

介绍了有关审计风险及其要素风险水平的评估问题，并对检查风险的测试提供了简单可行的方法．

This paper passes on the evaluation questions of Auditing Risk,Control Risk and Inherent Risk, and puts forword a simple method to inspect of Detect Risk.