risk of material misstatements的意思|示意

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。

John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10%.

约翰估计发生重大错报的风险是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%.

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%。

Thus, risk of material misstatements at the financial statement level usually arises from weak control environment.

因此，财务报表层次的重大错报风险通常源自于薄弱的控制环境。

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。