In the course of the audit, IFAC emphasised the importance of actual execution, i.e. the auditor should ensure that the audit is carried out effectively to detect material misstatement in the financial statements. IFAC requires auditors to develop appropriate audit plans and procedures based on the actual situation of the audited entity and the results of the risk assessment. The importance of actual implementation also includes the auditor's evaluation of internal control and the collection and evaluation of audit evidence. 请翻译成中文