The general implication of audit risk refers to the possibility of CPA's release of inappropriate audit opinions while blunders and mistakes already existed during the accountantreport.
一般涵义的审计风险是指会计报表存在重大错报和漏报，而注册会计师审计后发表不恰当审计意见的可能性。
2
One senior accountant with a Big Four firm said the Lehman report showed clearly that "somewhere in the last few years we've taken a wrong turning collectively in terms of financial reporting."