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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我们的责任是在实施审计工作的基础上对财务报表发表审计意见。

Our responsibility is to express an opinion on these financial statements based on our audit.

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是否有一个系统的审计核查实施？

Is there a system audit to verify implementation?

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实施风险评估，制定年度审计计划。

Perform risk assessment and develop annual audit plan.

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实施风险评估，制定年度审计计划。

Perform risk assessment and develop annual audit plan.

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