On the Risk of Audit

Mr Nasser has been on the board of BHP Billiton since 2006 as a non-executive director and is a member of the board's risk and audit committee.

自2006年以来，纳赛尔一直在必和必拓董事会担任非执行董事，而且是董事会风险与审计委员会的成员。

Risk basic audit is on the basis of analyzing and evaluating audit risks, so it is the mark of transition from traditional audit to modern audit.

风险基础审计将审计工作建立在对审计风险分析和评价的基础上，是传统审计过渡到现代审计的标志。

Beginning with the concept of audit risk and model, this paper, on the basis of systematic analysis of characteristics in electronic business, goes into the way to deal with reducing audit risks.

文章从审计风险的概念和模型入手，在系统分析了电子商务环境下审计风险特征的基础上，就降低审计风险的对策进行了探讨与思考。