audit by test

Tariff audit security risk early warning model by KMO test to verify the electricity checking safety risk for principal component analysis, and principal component analysis method to select the total contribution rate of85% of the index, and the index established a RBF neural network prediction model.

电费审核安全风险预警模型首先通过KMO检验验证了电费审核安全风险适宜作主成分分析，并通过主成分分析方法选择了总贡献率达85%的指标，并以这些指标建立了RBF神经网络预警模型。

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；