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。
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