求翻译：2006年2月，我国新颁布的《中国注册会计师执业准则》(以下简称“新准则”)启用了现代审计风险模型。新准则引入“重大错报风险”概念，并规定评估重大错报风险是首要的审计程序，通过深入剖析被审计单位经营环境(包括内控制度)，来评估财务报表总体层次和认定层次的重大错报风险，并以此为导向，采取更具针对性的应对措施，从而将整体审计风险降至可接受的水平。能否正确识别并合理评估被审计单位财务报表的重大错报风险，成为评价注册会计师专业胜任能力和考验审计质量的关键尺度与决定性因素。是什么意思？

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In February, 2006, our country new promulgation "China Chartered accountant Disciple of a master Criterion" (hereafter referred to as “new criterion”) to begin using the modern audit risk model.The new criterion introduction “the heavy blunder newspaper risk” the concept, and stipulated appraised th

In February 2006, the new enactment of the Chinese CPA code of practice (hereinafter referred to as "new guidelines") to enable the modern model of audit risk. New guidelines introduced "major wrong reported risk" concept, and provides assessment major wrong reported risk is primary of audit program