审计风险是会计报表存在重大错报或漏报，而审计人员审计后发表不恰当审计意见的可能性。
Audit risk is the possibility that auditors publish the inappropriate audit opinion after they audit the wrong or missing accounting reports.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。
Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
是审计人员发表不恰当审计意见的可能性及其导致的法律责任。
The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability.
一般涵义的审计风险是指会计报表存在重大错报和漏报，而注册会计师审计后发表不恰当审计意见的可能性。
The general implication of audit risk refers to the possibility of CPA's release of inappropriate audit opinions while blunders and mistakes already existed during the accountant report.
一般涵义的审计风险是指会计报表存在重大错报和漏报，而注册会计师审计后发表不恰当审计意见的可能性。
The general implication of audit risk refers to the possibility of CPA's release of inappropriate audit opinions while blunders and mistakes already existed during the accountant report.
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