The article talks about how risk-based auditing is a new and better way of doing audits in China. It helps reduce problems during audits, such as mistakes or missing important things. The researchers say that in China, auditors should look at all the risks together, not just one at a time. They also say it's important to think about both the official rules (system factors) and other things that could cause problems (non-system factors) when doing audits. The researchers found that by using risk-based auditing, accountants can check more efficiently and make fewer mistakes during audits in China.