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.

• 随着审计基础由账项基础发展到风险控制基础,审计方法由详细审计发展到以内部控制为基础的抽样审计,审计风险便不可避免的发生了。