Include in the planning stage for each audit a requirement to document the key risks noted during the annual planning process and to cross-reference to audit steps designed to address management's response to those risks.
3. 在每次审计的规划阶段规定，必须记录在年度规划过程中发现的重大风险，并相应提及旨在审查管理层对这些风险作出的反应的审计步骤。