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。
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。
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。
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。
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