审计项目风险

再次，本论文又给出了评价银行IT审计项目风险管理的定量评价模型。

The theory lays the foundation for assessment of the IT audit project risk management . Again , the papers also give an quantitative evaluation model of the IT audit project risk management .

最后，利用加权平均法得出经专家评估的审计项目固有风险比率。

Finally , the method of weighted mean is used to calculate the inherent risk ratio of the audit .

审计风险就是审计项目风险，它具有客观性、潜在性、严重性和可控性等特征。

Audit risk means audit item risk .

风险分析阶段紧密结合A酒店审计项目，采取专家评分法对识别的风险按重要程度进行排序，并确定各风险概率及影响程度，计算出A酒店审计项目整体风险水平。

Risk analysis phase closely contracts with the project , uses specialist point method to sort the identified risk by importance , ascertains risk probability and influence , and calculates the risk levels of the whole auditing project .

它指的是审计主体遭受损失的可能性。民间审计风险的种类包括审计项目（技术）风险和审计特有（非技术）风险。

Generally speaking , civil auditing risks consist of program risks ( technical ) and specific risks ( non-technical ) .

审计风险是审计决策的一个重要因素，它有两个方面，即审计职业风险和审计项目风险。

Audit risk is an important factor that should be considered carefully by auditors during their auditing practice .

针对IT审计的四个阶段，明确了各个阶段的控制目标、主要风险、应有的风险应对措施以及测试方法，为对银行IT审计项目风险管理状况的评价奠定了基础。

The theory defines the control objectives , principal risks , the proper response to risk , as well as testing methods for the IT audit project processes .