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

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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
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。

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
ASA的第315.25（a）项要求审计员设法解决在财务层次上的物质材料的不实评估的风险.
the assertion level 就是“认定层次”的意思~

要求审计师在财务报告中报告的水平不存在重大错报风险的评估，
而ASA的315.25（b）款要求审计人员评估在断言水平不存在重大错报风险。
物质的风险评估不实
财务报告水平断言水平

ASA的315.25（a）项要求的核数师，以解决在财务报告层次重大错报风险评估，
而ASA的315.25（b）款要求审计人员评估在断言水平不存在重大错报风险。
物质的风险评估不实
财务报告水平

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