material misstatement risk assessment 重大错报风险评估
Material misstatement risk-based audit 重大错报风险导向审计
Risk of Material Misstatement 重大错报风险 ; 其中重大错报风险
This thesis is divided into five parts to discuss material misstatement risk-based audit and its application.
本文共分五个部分来探讨重大错报风险导向审计模式及其应用的有关问题。
参考来源 - 我国风险导向审计模式的选择研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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。
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。
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