audit risk is about fair value measurement

what is the audit risk? example related to financial statement

https://disclosure.bursamalaysia.com/FileAccess/apbursaweb/download id=200496&name=EA_DS_ATTACHMENTS

You may have a look for pg119 , 120 (investment properties)

The fair value measurement of the properties as at 31 December 2019 are carried out by C H Williams Talhar & Wong Sdn. Bhd. and RHT Chestertons Valuation and Advisory Pte. Ltd. and are determined primarily using comparison methods.

It is may be an audit risk due to non-consistence?

Since Fair value measurement is using judgement. This company their fair value carry out by 3 companies, means they may be a risk due to non Consistence ?

It will affect the any figure overstate or understated?