审计

This paper argues the research about the audit industry specialization should be systematically from theoretical analysis, the measure of industry expertise, present situation of the industry expertise development, and relation between industry expertise and audit performance.

本文认为对审计师行业专长的研究，应系统地从审计师行业专长的理论分析，审计师行业专长的衡量、审计师行业专长的发展现状到审计师行业专长与审计质量关系的步骤进行。

The core audit concepts include independence, professional circumspection, professional ethics, audit evidence, audit standard, audit test, and audit opinion. The derived audit concepts include professional competence, audit materiality, audit risk, audit responsibility and fair expression.

核心概念包括独立性、职业谨慎、职业道德、审计证据、审计标准、审计测试、审计意见，派生概念包括专业胜任能力、重要性、审计风险、审计责任、公允表达。

Whether traditional audit risk model or the newest audit risk model issued by International Register Audit Association are to define and to calculate audit risk mode under traditional audit environment.

无论是传统的审计风险模型还是国际注册审计师协会发布的最新的审计风险模型都是在传统的审计环境下，对于审计风险模式的界定和计量。