The article investigates relationship between latent misstatement risk, information transparency and audit fees in Shenzhen Stock Exchange use the sample 779 listed companies from 2002 to 2003.
本文选取了2002年至2003年在深圳证券交易所上市的779家公司作为研究样本，研究了潜在错报风险、信息透明度与审计定价的关系。
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。
These standards will better help auditors focus on those areas where risk of misstatement is the greatest.
这些标准将更好的帮助审计人员集中于差错风险最严重的那些区域。
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。
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。
Based on the auditor's findings by using this approach, they can select certain controls in which they want to be tested that adequately attend to the risk of a misstatement.
根据审计发现通过使用这种方法，他们可以选择某些控制他们想被测试，充分关注错报的风险。
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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