In conducting audit 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。
Working with management, we will determine which specific controls require testing based on factors such as materiality, complexity and inherent risk.
我们会与管理层合作，根据重要性、复杂性和内在风险等因素决定哪些具体控制方面需要进行测试。
Then this paper expounds the relations between the materiality and audit risk, and the relations among audit risk, inherent risk, control risk and detection risk.
阐述了审计重要性与审计风险之间，以及审计风险、固有风险、控制风险和检查风险之间的关系。
There are closely relationships between audit materiality and audit risk, audit evidence and they play important roles in guiding audit practices. But it is not easy to understand their relationships.
审计重要性与审计风险、审计证据之间有着密切关系，并对审计实务有着重要的指导作用，但如何理解它们之间的关系却并不容易。
The materiality and audit risk are two important bases in modern auditing, . This paper analyses the inverse . relationship and apply, between materiality and audit risk during the CPA' audit.
重要性与审计风险是现代审计中两个重要理论基石。本文阐述的是二者的反向关系及其在注册会计师审计中的应用。
Just by sheer size, materiality, risk and importance, Off-balance sheet financing rates a number 6.
考虑到业务规模、重要性及风险，资产负债表外业务排名“八大公认不可接受会计原则”的第六位。
Just by sheer size, materiality, risk and importance, Off-balance sheet financing rates a number 6.
考虑到业务规模、重要性及风险，资产负债表外业务排名“八大公认不可接受会计原则”的第六位。
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