But it is just the biggest problem to evaluate the inherent risk and control risk properly, so CPAs have to follow the moderate prudence principle, that is to say over-evaluate the inherent risk and control risk.

This paper applied modern risk management theory comprehensively and made a research on investment risk in renewable energy generation, including risk identification, risk control risk decision and risk evaluation. Firstly, this paper identified risk factors in renewable energy generation investment.

本文综合运用现代风险管理理论，系统地对可再生能源发电项目投资风险进行识别、控制、决策与评价。首先，对可再生能源发电投资的风险因素进行识别。

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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。

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Compliance test is necessary to the audit procedure in which the control risk shall be estimated highly. The compliance test and substantive test should be done fully by taking advantage of the characteristics of compliance test.

在审计程序上，符合性测试必须进行，且要高估控制风险，充分利用符合性测试的特点，实施充分的符合性测试和实质性测试；

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Manipulation is the illegality of making intently the artifical price, easily results in the systematic risk, so effectively stricking on manipulation is very important to prevent and control risk.

操纵是故意制造人为价格的非法行为。操纵极易诱发系统性风险，因此有效打击操纵对于防范和控制风险至关重要。

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Through demonstration we can conclude that the ration set accord VaR method can reflect price changes timely, so futures exchanges can adopt VaR method to control risk validly in theoretical.

通过实证分析，得出根据VaR方法计算风险值确定的交易保证金比例能及时反映期货市场价格风险的变动情况。

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Using the case of internal control risk assess-ment in an experimental design, this paper tests the audit judgment quality of Chinese CPAs in the setting of their audit practice.

本文以我国注册会计师审计为背景，以内部控制风险评估为案例，采用实验的方法对我国注册会计师的审计判断质量进行了检验。

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Risk management is a method to identify, analyze, measure and control risk using the least cost. It has been widely used in chemical, aviation, nuclear industry and other fields.

风险管理是一种识别、分析、度量风险，用最小成本综合处理风险的科学管理方法，已在化工、航空、核工业等领域得到了广泛的应用。

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Being accurate& practicable and subtracting audit basing on system's control risk, the internal control system's fuzzy appraisal is of very important meaning to audit basing on system.

由于这种评审方法的准确性与可操作性，会极大地减少制度基础的审计风险，因而该项内部控制模糊评审的研究对制度基础审计具有重要的意义；

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Based on the general conclusion drawn from theoretical analysis and the estimation on related economic parameters, the paper analyses the expansive fiscal policies that can be chosen and can control risk.

基于理论分析的一般结论以及对我国相关经济参数的估计，文章从规范的角度分析了可供选择的、能够控制财政风险的扩张性财政政策。

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Introduces mangement and work of urgent recall of account receivable, puts forward through strengthening management and work of urgent recall to control risk of account receivable.

介绍了应收账款的管理及应收账款的催收工作，提出了应通过加强管理和催收工作，控制应收账款的风险。

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By reducing the risk of new product development for core, adopting different means of risk management to control risk in conception, plan, development and ending moment of new production development.

以降低新产品开发的风险为核心，在新产品开发的概念、计划、研制、收尾阶段运用不同的风险管理手段来控制风险。

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The results show that the optimal scheme can increase the hydropower production by 2.08% ( 2005) and 2.24% ( 2006) without increasing the flood control risk.

结果表明，模型在不增加防洪风险的前提下，发电效益增加了2.21%（2005年）和2.32%（2006年）。

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The fourth chapter is the measure of control risk of floating charge. Analyze the prevention of potential risk pointing to the defaulted aspects.

第四章为浮动抵押的风险防范措施，针对该制度的潜在风险，对于有关风险的控制防范进行了必要的探讨分析。

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He prepares Infection Control Risk Assessments ( ICRA) in hospitals prior to construction and abatement work projects.

在建设和控制工程项目前先在医院进行传染控制风险评估。

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Hedging is to avoid or transfer risk to the spot price change as a way designed to lock in profits and control risk.

套期保值是为了规避或转移现货价格涨跌带来风险的一种方式，目的是为了锁定利润和控制风险。

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The paper puts forwards to some measures to control risk, explicates the importance of managing sale agencies like managing users.

提出了控制风险的措施，其中着重阐述了以管理用户的思路进行分销管理的重要性。

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Enterprises must establish a set of feasible financial early-warning system in order to develop in market conditions. Only thus enterprises can effectively control risk.

为了使企业在重重风险中立于不败之地，在激烈的市场竞争中求得生存和发展，就必须建立一套可行的企业财务预警系统，以便有效地控制企业风险。

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According to its forming reasons, audit risk can be divided into inherent risk, control risk and inspection risk.

审计风险按其形成原因可分为固有风险、控制风险和检查风险三大类。

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New mine construction enterprise often build well over a broad area which has added the difficulties to manage and control risk.

新型建井施工企业往往点多面广，给企业的风险管理与控制带来极大困难。

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According to the conclusions, this paper offered some suggestions to commercial banks about how to control risk and improve efficiency.

针对以上结论，本文在最后部分对我国商业银行如何控制风险，提高利润效率提出了相关建议。

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