通常审计师很难发现舞弊，但是德勤今年的审计程序在这方面似乎非常有效。
It is difficult for auditors to find fraud, yet their audit procedures this year seem to have done exactly that.
核数师负责所有舞弊和错误检测。
The auditor is responsible for detecting all fraud and error.
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。
Auditors should consider whether the misstatement indicates there exists the higher risk of material misstatements due to fraud in a specific area.
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