Because of the audit basis changed from account basis to risk control basis and the approach of audit changed from detailed audit to sampled audit based inner control, the audit risk happened inevitability.

 
  • 隨著審計基礎由賬項基礎發展到風險控制基礎,審計方法由詳細審計發展到以內部控制為基礎的抽樣審計,審計風險便不可避免的發生了。
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