misstatement

名词：

名词: misstatement

更多词形：

名词: misstatement | 动词过去式: misstated | 动词过去分词: misstated | 动词现在分词: misstating | 动词第三人称单数: misstates |

单词例句：

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

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;

negligent misstatement

[法] 因疏忽而引起的错误陈述

voluntary misstatement

[法] 故意误述

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。

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。

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。

The procedures selected depend on the auditor's judgment, 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。

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。