求翻译：一是有利于防范审计风险。重要性水平的恰当判断对降低审计风险、保证审计质量有重大帮助作用。在抽样审计下，审计人员对未审计部分要承担一定的风，而风险的大小与重要性水平的设定、重要性的判断有关。重要性水平越高，审计风险越低；反之，重要性水平越低，审计风险越高。是什么意思？

First, to prevent the audit risk. The importance of the level of the proper judgment to ensure audit quality help to reduce audit risk. Sample audit, the auditors did not audit in part to take some wind, while the size and importance of the risk level of the setting, the importance of the judgment.

One, it helps prevent audit risk. Level of importance of the appropriate judgment to reduce audit risk, and ensure that audit quality has a big help. In the sample audit, auditors in the audit section is not to assume a certain amount of risk, and the size and level of importance of the setting, the

One is advantageous to the guard audit risk.The important level appropriate judgment to reduces the audit risk, the guarantee audit quality has the significant help function.Under the sampling audit, the auditor to has not audited the part to want to undertake certain wind, but the risk size and the

Help prevent audit risk. Proper judgement of the importance levels to reduce audit risk, and ensure audit quality is a major help. In sampled under audit, Auditors did not audit section has to bear a certain amount of wind, and setting, the importance of the size and importance of the risk level of

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