重大错报风险的评估。
选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。
The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
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%。
A John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10%.
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