| Item of audit | Audit risk evaluation index | |||
| Operating risk | Internal Controls | Financial Performance | External Environment | |
| Item 1 | 0.28 | [0.2, 0.5] | No difference | Slightly important |
| Item 2 | 0.45 | [0.25, 0.45] | Slightly important | extremely important |
| Item 3 | 0.75 | [0, 0.5] | No difference | Slightly important |
| Item 4 | 0.45 | [0.1, 0.4] | extremely important | No difference |