misstatement

misstatement

1. The importance of a weakness is proportionate to the magnitude of the misstatement that are likely to result from it.

Weakness的重要性在于均衡可能由此导致的误报的程度。虽然翻译完了，但是感觉很别扭啊。没有前后句，比较费劲。

2. negligent misstatement

[法] 因疏忽而引起的错误陈述

3. voluntary misstatement

[法] 故意误述

4. “These standards will better help auditors focus on those areas where risk of misstatement is the greatest.

“这些标准将更好的帮助审计人员集中于差错风险最严重的那些区域。”

5. ”).“These commentators pounce on every misstatement, every partial statement,” Warren said.

“这些记者会抓住每一个口误或者片面的说法不放，”沃伦说。

6. The Misstatement Accounting Information and Its Solution From the Aspect of the System of the Ownership of the State Enterprises

从国有企业产权制度看会计信息失真及治理

7. Trouble is, he's made the same misstatement at least 10 times before.

他也许会辩解说这只是口误，但问题是此前他已出现至少10次同样的口误。

8. Inherent risk: is a measure of the auditor's assessment of the likelihood that there are material misstatement in an account balance before considering the effectiveness of internal control.

先天风险代表审计人员在考虑内部控制有效性前，衡量帐户馀额存有重大误述的可能性。

9. Key words： Strategic-Systems auditing model; Management fraud; CPA; Material misstatement; Auditing environment

关键词：现代风险导向审计模式；管理层舞弊；注册会计师；重大错报；审计环境

10. Other topics addressed included: proposed changes to risk assessment procedures and responses to risks of material misstatement;

其他议题还包括：对风险评估程序的变化以及对重大误报风险的处理方式；

11. distinguish the financial form overall level of assessment with believe the material misstatement risks of level adopt different counter-measure, force insure get audit evidence ample , properness;

区分评估的财务报表整体层次和认定层次的重大错报风险采取不同应对措施,力保所获取审计证据的充分、适当性;

12. As to the audit to Yinguangxia, the accounting firm Zhongtianqin did not find the intend misstatement of the company.

在对银广夏的审计中，从中天勤的审计以及事发后的反应和注册会计师的自我辩护看，中天勤并没有发现银广夏的故意错报（舞弊）行为；

13. At the beginning of an engagement, the auditor must assess those specific factors related to the client which nay increase or decrease the likelihood of a material misstatement occurring.

在诺言的开始，审计官一定估定那些对否增加或减少物质的误述发生的可能客户被讲的特定因素。

14. Coupled with my own misstatement that I had never had a deferment, the story made it seem that I was misleading people about why I wasn't drafted.

外加我虚报自己并未申请延迟服兵役，这个事件给选民的表象便是，我在为什么没有服兵役这件事上欺瞒他们。

15. She says that there is susceptibility of it being a misstatement.

她说这一点有可能被误述。

16. Information is material if its omission or misstatement could influ**e the economic decisions of users taken on the basis of the financial statements.

如果信息的遗漏或错报会影响使用者根据财务报表所作的经济决策，信息就具有重要性。

17. Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.

审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。

18. I wish to correct my earlier misstatement.

我想更正我先前的不实之词.

19. clients evade payment of transaction tax on real estate transactions, is used by the Housing prices have misstatement main reasons.

房地产交易当事人逃避缴纳交易税费，是二手房成交价格产生虚报现象的主要原因。

20. Material misstatement on level of financial statement

报表层次重大错报

21. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the claimed amounts are free of material misstatement.

按照本准则计划并实施我们的审计工作，从而就该等会计报表是否存在重大错误陈述，作合理的确定。

22. Receipts from customers may be incorrectly recorded onto the general ledger resulting in incorrect account receivable balances and a potential misstatement in the financial statements.

是否将正确的汇款通知单提供给客户，以确保方便查收汇款，同时正确录入应收帐款科目？

23. for any error, omission or misstatement in or arising from the Information.

有关资料含有或会引致错误、遗漏或失实陈述。

24. I hereby certify that all information put down in this form is true and correct.I understand that I will be responsible for all the consequences caused by and misstatement in this application.

本人在此表格上所填写的一切资料均为真实及正确，若有隐瞒，或所提供的资料不真实，自愿接受公司的一切纪律处分。

25. Shocked by a series cases about misstatement, especially by the Enron case, we question the credibility of the certified public accountants in China.

注册会计师法律责任研究必须迎纳新兴科学理论和方法，突破陈旧模式，开拓研究视野，更新研究方法。

26. latent misstatement risk

潜在错报风险

27. White House spokesman Scott McClellan said Bush's misstatement "just shows even the most straightforward and plain-spoken people misspeak."

白宫发言人斯科特.麦克莱伦说布什的错误仅仅是最坦率的人口误.

28. The other is CPA’s statement of the misstatement.

第二个概率（报告）取决于注册会计师相对于客户的独立性。

29. At the same time, it puts forward material misstatement risk-based audit limitation.

第二章阐述了风险导向审计模式的基本理论包括风险与风险导向的含义、各个不同的审计模式阶段所运用审计风险模型的异同、风险导向审计的内涵。

30. The thesis attempts to assess the material misstatement risk of the financial report quantitatively on the base of the existing risk-based audit theories.

第六章是结论与展望。

31. Chapter five analyzes the auditor’s choice of risk-based audit model and points out that material misstatement risk-based audit will be dominant in the future.

第四章对重大错报风险导向审计模式的基本要素进行了分析，主要包括重大错报风险的评估、重大错报风险导向审计的基本审计程序与方法。

32. As to Enron, there were enough evidence to prove that Anderson found the intend misstatement of Enron.However, Anderson didn’t report that because of the lack of independence.

而在对安然的审计中，有足够的证据证明安达信对于安然的故意错报（舞弊）行为是发现了的，只是最后由于独立性的缺乏没有报告。

33. due to fraud or error; (ii) selecting and applying...risks of material misstatement of the financial statements, whether due to fraud or error....

英文版审计报告----标准无保留意见带说明段(网上下载,仅供参考

34. Earlier reports that the company was ordered to stop operation within three months misstatement of the actual rectification, the above misstatement to cause significant wastage within the company.

董雪勇称，佰家事件的起因是企业高层监守自盗，蓄意离职以及同行恶意挖人，导致应收款和应付款没有人力去完成造成的拖欠，绝无恶意卷款问题。

35. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.

计划和实施审计工作以对财务报表是否不存在重大错报获取合理保证。

36. material misstatement risks at the assertion level

认定层次的重大错报风险

37. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the accounts are free of material misstatement.

该等准则要求本核数师在策划和进行审核工作时，获得充分凭证，就该等账目是否存有重大错误陈述，作出合理的确定。

38. Those standards require that we plan and perofrm the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement.

这些准则要求我们计划和执行审计工作来财务报表是否无重大误述获得足够的确信。

39. These causes can not even use frequent misstatement Anfang system, but could not reach safety and prevention purposes.

这些原因导致安防系统误报频繁甚至无法使用，反而无法达到安全防范的目的。

40. is a misstatement and an immoral act.

这种说法是错误的，而且这样说也是不道德的。

41. The procedures selected depend on the audior's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错误导致的财务报表重大错报风险的评估。

42. risk of material misstatement

重大错报风险

43. material misstatement risks assessment

重大错报风险评估

44. Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement.

重要性取决于在发生遗漏或错报的特定环境下所判断的项目或错误的大小。