英语翻译
ASA 315.25(a) requires the auditor to address the assessed risks of material misstatement at the financial report level,
while ASA 315.25(b) requires the auditor to assess risks of material misstatement at the assertion level.
the assessed risks of material misstatement
the financial report level
还有the assertion level
还有business risk 和 inherent risk,control risk,detect risk 是什么关系的。后面三个又是什么risk。