1.Establish separate materiality levels for those accounts or disclosures 2.Plan the nature, timing, and extent of audit procedures for those accounts or disclosures 3.The level of importance actually used during the auditThe effectiveness of the audit in detecting material misstatements in the financial statements 4.Take into account the nature, cause (if known), and amount of misstatements that were accumulated in audits of the financial statements of prior periods 请翻译成中文