misstatement

现在分词：

动词现在分词: misstating

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：

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。

Risks of material misstatement

重大错报风险

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

她说这一点有可能被误述。

President Bush might have been able to say it was simply a slip of the tongue when he confused two terrorists in a campaign speech Monday in New Hampshire. Trouble is, he's made the same misstatement at least 10 times before.

周一(9月20日),布什总统在新罕布什尔州发表竞选演讲时又一次混淆了两个恐怖分子的名字。他也许会辩解说这只是口误,但问题是此前他已经出现至少10次同样的口误。

Material misstatement on level of financial statement

报表层次重大错报

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。

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

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？

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。