Inherent Risk固有风险是指在不考虑内部控制结构的前提下，由于内部因素和客观环境的影响，企业的账户、交易类别和整体财务报表发生重大错误的可能性。固有风险是被审计单位经营过程中所固有的风险，审计人员可以通过获取相关的信息，来评价被审计单位的固有风险，确定其对终极审计风险的影响。

Residual risk剩余风险是指那些运用了所有的控制和风险管理技术以后而留下来，未被管理的风险，即：未被企业有效控制的经营风险（含战略风险和流程风险）的风险。剩余风险是企业出现现实的经营问题和会计问题的根源。它可能导致不利的经营结果，严重者还会导致企业的经营失败或破产。管理层面对严格的市场监管和社会各方压力，被审计单位的管理层就很可能会产生利用财务报告舞弊以掩盖经营不利的动机。

参考双语例句：

The organizations should decide on the appropriate governance structure and degree of dedicated capacity for ERM governance based on an analysis of size, complexity and the nature of their activities, inherent risk profile, degree of sophistication envisaged in risk management, available risk management expertise and the capacity to absorb the additional workload within existing structures.

各组织应在对以下方面进行分析的基础上确定适当的管治结构和机构风险管理专门管治能力的程度：其活动的规模、复杂性和性质；固有的风险预测；风险管理所设想的复杂程度；现有的风险管理专门知识和在现有结构中吸收消化额外工作量的能力等。

The ratings for impact and likelihood resulting from the assessment of the identified risks determine the overall inherent risk exposure, and following consideration of the control measures, the residual risk exposure.

在对已确定的风险进行评估过程中产生的影响和几率评级决定了整体面临的固有风险以及考虑控制措施之后的剩余风险。

In selecting assignments for 2010/11, priority was given to: (a) areas of higher inherent risk not sufficiently covered in the past three years or those for which no reliable assessment of residual risk is available; and (b) client concerns.

在选定2010/11 年度任务时，优先考虑了：(a)具有较高内在风险并在以往三年中未充分涵盖的领域或尚无可靠剩余风险评估的领域；(b)客户关心的问题。

In selecting assignments for 2010/11, priority was given to: (a) areas of higher inherent risk not sufficiently covered in the past three years or those for which no reliable assessment of residual risk is available; and (b) client concerns.

在选定2010/11年度任务时，优先考虑了：(a)具有较高内在风险并在以往三年中未充分涵盖的领域或尚无可靠剩余风险评估的领域；(b)客户关心的问题。