错报风险

misstatements───误述，虚伪陈述（misstatement的复数）

misstatement───n.虚伪的陈述；误述

instatement───任命；安装

mengagement ring───金属环

mitigate a risk───减轻风险

mitigated a risk───减轻了风险

mitigates a risk───减轻风险

Audit risk is a function of material misstatement and detection risk.───假如是在实物中，这些点有可能主要一些风险点，要仔细的核查。

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。

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。

assessed level of material misstatement risk───重大错报风险的评估水平