Foreign research has proved that risk of material misstatements affects audit pricing.
国外的研究表明，审计定价反映了审计重大错报风险。
John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10%.
约翰估计发生重大错报的风险是80%，并计划将审计风险控制在10%。
A John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10%.
约翰评估了重大错报风险为80%，并计划将审计风险控制在10%。
Substantive % procedures are audit procedures designed to detect material misstatements at the assertion level.
实质性程序是指用以发现认定层次重大错报的审计程序。
Thus, risk of material misstatements at the financial statement level usually arises from weak control environment.
因此，财务报表层次的重大错报风险通常源自于薄弱的控制环境。
Users can have absolute assurance that the financial statements contain no material misstatements. (1 is agree, 7 is disagree)?
用户可以有绝对保证财务报表没有任何重大错误陈述。(1为同意，7为不同意)？
Auditors should inquire the management about the identified risks and consider whether the risks can result in material misstatements.
注册会计师应当询问管理层识别出的经营风险，并考虑这些风险是否可能导致重大错报。
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。
Test of details applied to transaction, account balances and disclosure determines whether there exist material misstatements in the financial statements.
细节测试是对各类交易、账户余额和披露的具体细节进行测试，目的在于直接识别财务报表是否存在重大错报。
Thee substantive procedures aim to detect the material misstatements more directly, so auditors should weigh its costs and benefits in implementing substantive procedures in the interim period.
由于实质性程序的目的在于更直接地发现重大错报，在期中实施实质性程序时更需要考虑其成本效益的权衡； ；
Thee substantive procedures aim to detect the material misstatements more directly, so auditors should weigh its costs and benefits in implementing substantive procedures in the interim period.
由于实质性程序的目的在于更直接地发现重大错报，在期中实施实质性程序时更需要考虑其成本效益的权衡； ；
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