求翻译：《中国注册会计师审计准则第1211号——了解被审计单位及其环境并评估重大错报风险》指出注册会计师应当了解被审计单位及其环境，以识别和评估财务报表重大错报风险，设计和实施进一步审计程序，该准则为注册会计师如何识别和评估财务报表重大错报风险提供了规范性的指导。在风险导向审计的理念下，实施审计的过程就是识别、评估和应对财务报表重大错报风险的过程。注册会计师应当在了解被审计单位及其环境的基础上识别和评估财务报表层次和认定层次的重大错报风险。是什么意思？

"Chinese Certified Public Accountants Auditing Standards No. 1211 - Understanding the entity and its environment and assessing risks of material misstatement" that CPA should be aware of the entity and its environment, to identify and assess risks of material misstatement of financial statements, de

The Chinese certified public accountants audit guidelines of the 1211 - Understanding the audit units and their environment and to assess risks of material misstatements registered accountants should understand that the audit unit and its environment in order to identify and assess risks material mi

"China Chartered accountant Audits Criterion 1211th - - Understanding To audit Unit And Environment And Appraised Heavy Blunder Newspaper Risk" pointed out chartered accountant must understand is audited the unit and the environment, distinguishes and the appraisal finance report form heavy blunder

1211th--understanding the Chinese Institute of certified public accountants audit guidelines audit unit and its environment and to assess the risk of significant misstatements that CPA should understand the audit entity and its environment, to identify and evaluate financial statements of significan