Research PCAOB Auditing Standards on the PCAOB's website (www.pcaob.org) to summarize the guidance for auditors in regards

Question:

Research PCAOB Auditing Standards on the PCAOB's website (www.pcaob.org) to summarize the guidance for auditors in regards to their assessment of the risk of material misstatement related to revenue recognition. What do those standards require auditors in regards to the assessment of risk related to revenue recognition?