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。

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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%。

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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。

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It requires that CEOs and CFOs certify that their financial statements are true and correct, and that there are no material misstatements.

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It would be easier if auditors, as an industry, agreed it was their responsibility to detect fraud and material misstatements of the financial statements.

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As it stands, a primary function of the U.S. securities laws is to ensure that all material information about an issuer, including all investment risks, is adequately disclosed to investors free of material misstatements or omissions.

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