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。
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。
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