The evaluation of material misstatement risks.
重大错报风险的评估。
Audit risk is a function of material misstatement and detection risk.
假如是在实物中，这些点有可能主要一些风险点，要仔细的核查。
It is that Audit risk depends on risk of material misstatement and detection risk.
即审计风险取决于重大错报风险和检查风险。
Risks sof material misstatement at assertion level can be further sub-divided into inherent risks and control risks.
认定层次的重大错报风险又可以进一步细分为固有风险和控制风险。
Risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit.
重大错报风险是指财务报表在审计前存在重大错报的可能性。
Earnestly information collecting, sorting and submit, do not significant information, omission, statisticians material misstatement.
认真做好信息收集、整理和报送，做到重大信息不迟报、不漏报、不误报。
Auditors should consider whether the misstatement indicates there exists the higher risk of material misstatements due to fraud in a specific area.
注册会计师还应当考虑发现的错报是否表明，在某一特定领域存在舞弊导致的更高的重大错报风险。
Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement.
该等准则规定本行在策划及进行审核工作时，必须就该等财务表是否存有重大错误陈述，作出合理之确定。
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
根据这些审计准则，我们规划或实施审计工作的目的，是为获取适当证据，以合理确信会计报表是否存在重大误述。
The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。
These responsibilities include: (1) Designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement;
这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在重大错报；
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
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