摘要
现代审计是抽样审计,存在一定程度的风险。审计风险可以表述为固有风险、控制风险和检查风险三要素的函数。本文对这三个要素以及它们之间的关系进行了分析和探讨。
Modern audit is kind of sampling audit, which involves certain risks. Audit risks can be referred to as the function between fixed risk, control risk and check risks. This article analyzes the three factors and the relationship between them.
