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。

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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。

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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。

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