这样的背景下，他们启动了一个程序，并希望该程序可以使其从事的审计业务更为合理，风险也更小。

Against that background, they have started a process that they hope will lead to more appropriate and less risky audit practices.

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在实施审计业务时，确定是否需要对舞弊的风险进行特殊考虑。

C.Determine if risk of fraud requires special consideration when conducting an engagement.

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司法会计鉴定与审计不同，会计师事务所在从事司法会计鉴定业务时应掌握两者之间的区别，防止产生鉴定风险。

Judicial accounting appraisal is different from auditing, the CPA should grasp their differences when engaged in judicial accounting appraisal to prevent the appraisal risk.

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