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material misstatement中文是什么意思

  • 重大失實陳述
  • 重大誤報

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  • 例句與用法
  • The verification has identified material misstatements in the reported emission reductions
    核查對報告的減排發(fā)現(xiàn)實質(zhì)性的誤差。
  • In this case emission reductions with material misstatements shall be discounted based on the verifiers ex - post determination of the achieved emission reductions
    在這種情況下,存在誤差的減排將從事前的確認達到的減排量中予以扣除。
  • 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
    這些準則要求我們計劃和執(zhí)行審計工作來財務(wù)報表是否無重大誤述獲得足夠的確信。
  • 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
    選擇的審計程序取決于注冊會計師的判斷,包括對由于舞弊或錯誤導(dǎo)致的財務(wù)報表重大錯報風險的評估。
  • Financial statement users call upon certified public accountants to provide an independent check on whether a company ' s financial statements are free from of material misstatement
    財務(wù)報表的使用者需要注冊會計師提供獨立公正的審計查核,以確信企業(yè)所編制的財務(wù)報表沒有重大的錯報或漏報。
  • If the auditor considers there is a risk of material misstatement of the financial statements , specific procedures would need to be designed and performed to ensure that there is no material misstatement
    如果審計人員認為財務(wù)報告中存在重要的誤報,就需要設(shè)計和進行專門的程序來確保沒有重要的誤報。
  • The group ' s internal control system is designed to provide reasonable assurance against material misstatement or loss and to manage and eliminate risks of failure in operational systems and fulfillment of business objective
    本集團之內(nèi)部監(jiān)控系統(tǒng)旨在合理保證并無重大錯誤陳述或損失,并且管理及消除管理系統(tǒng)出錯及未完成商業(yè)目標之風險。
  • The regularity auditor obtains a general understanding of environmental laws and regulations that could result in the material misstatement of the financial statements or which may have a fundamental impact on the operations of an entity
    常規(guī)的審計人員要獲得能夠?qū)е仑攧?wù)報告出現(xiàn)重要誤報或者對實體的運營有根本沖擊的有關(guān)環(huán)境的法律和規(guī)章的總體理解。
  • Having acquired a sufficient knowledge of the business , the auditor assesses the risk of material misstatement in the financial statements . this would include the risk of misstatement due to environmental matters , namely environmental risk
    獲取了充分的業(yè)務(wù)知識,審計人員就可以評估財務(wù)報告中重要誤報的風險,這包括由于環(huán)境問題導(dǎo)致的虛假報告,也就是環(huán)境的風險。
  • I planned and performed my audit so as to obtain all the information and explanations which i considered necessary in order to provide me with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement
    我在策劃和進行審計工作時,均以取得一切我認為必需的資料及解釋為目標,使我能獲得充分的憑證,就該等財務(wù)報表是否存有重要錯誤陳述,作合理的確定。
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