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。
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。
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。
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