• 1. Material misstatement risk: 重大错报风险
• 2. material misstatement risk assessment: 重大错报风险评估
• 3. Material misstatement risk-based audit: 重大错报风险导向审计

更多释义

• 1.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。
  dict.yoduao.com
• 2.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。
  dict.yoduao.com
• 3.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。
  dict.yoduao.com

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