审计检查风险
审计检查风险-
控制措施一是提高评估判断计算机审计固有风险和控制风险的正确性；二是降低计算机审计检查风险。
One of the control measure is to increase the correctness of appraising and judging the regular risk and control risk of computer audit , and the other is to decrease the check risk of computer audit .
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分析性复核是会计报表审计中的一种十分重要审计程序与技术方法，它对提高审计工作的效率，降低审计成本与审计检查风险，确保审计质量有着非常重要的现实意义。
Analytical check is the very important audit procedure and technical method for accountant 's reporting statistics , which has realistic significance in improving auditing work efficiency , decreasing auditing cost and risk and guaranteeing auditing quality .