1、

The amount was misstated in the table because of an error by regulators.

由于校准者的失误,图表里的数目并不准确。

《柯林斯高阶英汉双解学习词典》

2、

Financial fraud is a conscious companies reporting accounting misstatements, false falsification of accounting surplus of conduct.

财务舞弊是企业有意识地错报漏报会计信息, 伪造盈余的会计造假行为.

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3、

It is clear that the civil liability of misstatement is a tort liability.

明确虚假陈述的民事责任的性质为侵权责任.

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4、

Earnestly information collecting, sorting and submit, do not significant information, omission, material misstatement.

认真做好信息收集 、 整理和报送, 做到重大信息不迟报 、 不漏报 、 不误报.

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5、

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, 但问题是此前他已经出现至少10次同样的口误.

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6、

I wish to correct my earlier misstatement.

我想更正我先前的不实之词.

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7、

Be careful not to misstate your case.

小心别把你的情况讲错了.

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8、

Two months later, after it admitted misstatements, Nasdaq gave it its marching orders.

两个月后,该公司承认存在财务造假行为,纳斯达克向其下达了逐客令。

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9、

To be more precise, the auditors reduce information risk, which is the risk that the financial information used to make a decision is materially misstated.

更准确地讲,审计师降低的是信息风险,即赖以进行决策的财务信息存在重大误报的风险。

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10、

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;

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11、

Combined with the institutional background of Chinese listed companies, the thesis analyzes the relationship between corporation governance characteristics and audit risk of material misstatement.

本文从公司治理的角度出发结合我国转型时期的特殊背景,研究公司治理特征与审计重大错报风险的关系。

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12、

The Research on Application of Modern Audit Risk Model Based on the Risk of Material Misstatement

基于重大错报风险的现代审计模型应用研究

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13、

Foreign research has proved that risk of material misstatements affects audit pricing.

国外的研究表明,审计定价反映了审计重大错报风险。

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14、

Material Misstatement Risk Assessment in Audit

审计重大错报风险评估识别与分析

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15、

John assessed the risk of material misstatements at80% and plans to limit the audit risk to10%.

约翰评估了重大错报风险为80%,并计划将审计风险控制在10%。

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16、

In the evaluation of material misstatement risk, the failure of judgment on specific issues may make entirely the opposite findings towards the actual situation.

在重大错报风险评估中,审计人员一旦在某一具体事项的职业判断上出现失误,就可能会做出与被审计事项实际情况完全相反的审计结论。

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17、

The professional judgments of the audit planning stage are: determine the level of importance, determine the planning phase of the analytical procedures and assess the the risks of material misstatement.

从确定重要性水平、分析性程序及评估重大错报风险三方面来分析计划阶段的职业判断。

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18、

The results showed that: it is quite different on the significance level of the influencing factors on the significant misstatements between the general Financial Statement audit and Merger and Acquisition audit.

结果显示:在一般性财务报表审计业务和并购审计业务中,影响重大错报风险因素相对重要性水平有所不同。

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19、

Thereafter, the paper explains three steps about how to utilize contemporary model of auditing risk. The three steps are: setting desired auditing risk, evaluating risk of material misstatement and determining detection risk.

其次,详细分析了如何应用现代审计风险模型,分为三大步骤:设定期望审计风险、评估重大错报风险和确定检查风险。

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20、

This article studies the risk for material misstatement, put forward registered accountant how to distinguish in audit, evaluate and reply risk for material misstatement, so reduce overall audit risk to satisfy the requirement of social the public.

本文通过对重大错报风险的研究,提出注册会计师在审计中如何识别、评估及应对重大错报风险,从而降低整体审计风险满足社会公众的要求。

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