Audit risk is the risk faced by CPAs when conductingaudit service.
审计风险是注册会计师执行审计业务时所面临的风险。
2
In conductingaudit engagements, methods and techniques for testing and validating exposures should be reflective of the risk materiality and likelihood of occurrence.
在开展审计业务时，用于检测、证实风险的技术与方法应该能够反映出风险的重大性与发生的可能性。
3
The audit procedures shall cover the scope, frequency, methodologies and competencies, as well the responsibilities and requirements for conducting audits and reporting results.