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.
英
美
- 隨著(zhù)審計基礎由賬項基礎發(fā)展到風(fēng)險控制基礎,審計方法由詳細審計發(fā)展到以?xún)炔靠刂茷榛A的抽樣審計,審計風(fēng)險便不可避免的發(fā)生了。