It is the key for CPAs to evaluate inherent risk and control risk properly in the course of audit, only through which CPAs can conclude proper desired audit risk and minimize the cost.

• 注册会计师在审计的过程中,关键是要对固有风险和控制风险进行正确的评估,只有正确地评估固有风险和控制风险,才能找出理想的期望审计风险,进而求得最小的审计成本。