The gold enterprise's nature and the characteristic had decided the gold enterprise's managerial auditing is different with other generality production operation enterprise, has own characteristic. 黄金企业的性质和特点决定了黄金企业的管理审计不同于其他一般性生产经营企业,具有自己的特征。
This research program analyzes the nature and the causes of civil auditing risks, and further explores the reasonable and feasible controlling mechanism of the risks. Besides, civil auditing risks have such important features as objectivity, generality, potentiality, probability and controllability. 民间审计风险具有客观性、普遍性、潜在性、或然性和可控制性等重要特征。另外,本章还探讨了民间审计风险控制的目标和原则以及民间审计风险控制机制研究的现实意义等问题。