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1·However, audit risk can be controlled.

但审计风险是可以控制的。

2·Audit risk is a hot issue in auditing research.

审计风险是审计研究的一个热门话题。

3·There aren't overall essential factors in audit risk model.

审计风险模型考虑的要素不够全面。

4·The concept of the environment audit risk has a broad meaning.

完整的环境审计风险概念应从广义上理解；

5·Since there exists audit risk, it should be brought under control.

既然存在审计风险，就应进行控制。

6·Audit risk is the risk faced by CPAs when conducting audit service.

审计风险是注册会计师执行审计业务时所面临的风险。

7·Research on audit risk is an important system of building audit risk theory.

对审计风险进行系统的理论研究，是构建审计风险理论的重要体系。

8·It is that Audit risk depends on risk of material misstatement and detection risk.

即审计风险取决于重大错报风险和检查风险。

9·The methods, the model of audit risk, audit procedures of modern risk-oriented audit.

现代风险导向审计采用的基本方法，审计风险模型和审计程序。

10·In first portion, the author systematically expounds the concept of audit risk at first.

第一部分首先系统地论述了审计风险的概念。