the auditor「s experience and ability, morals quality, it determines certified accountant」s auditing risk undertaken to audit the perfection degree of the method and laws and regulations.
审计人员的经验和能力、道德素质、审计方法以及法律法规的完善程度都决定了注册会计师所承担的审计风险。
at the same time, five common risk management strategies are put forward, including risk avoidance, risk provenance, risk elimination, risk undertaken by itself, risk transfer.