1·Risks sof material misstatement at assertion level can be further sub-divided into inherent risks and control risks.
认定层次的重大错报风险又可以进一步细分为固有风险和控制风险。
2·Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。
3·The article investigates relationship between latent misstatement risk, information transparency and audit fees in Shenzhen Stock Exchange use the sample 779 listed companies from 2002 to 2003.
本文选取了2002年至2003年在深圳证券交易所上市的779家公司作为研究样本，研究了潜在错报风险、信息透明度与审计定价的关系。
4·The evaluation of material misstatement risks.
重大错报风险的评估。
5·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。