It can be classified into inherent risk, control risk and detectionrisk.
影响计算机审计的风险因素有固有风险、控制风险、检查风险三类。
2
It is that Audit risk depends on risk of material misstatement and detectionrisk.
即审计风险取决于重大错报风险和检查风险。
3
Then this paper expounds the relations between the materiality and audit risk, and the relations among audit risk, inherent risk, control risk and detectionrisk.