英语释义

• a statement that contains a mistake

片语

monetary misstatement[审计]

misstatement risk[审计]

Projected misstatement推断误差

negligent misstatement过失性不实陈述

age misstatement年龄的误述

Material misstatement重大的错报

tolerable misstatement可容忍错报

voluntary misstatement故意误述英语

fraudulent misrepresentation诈欺性的不真实说明；虚伪的陈述

falsehood misstatement虚伪陈述

英汉例句

• tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.

  控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。

• risk of material misstatement stems from the rmm of financial information system and its internal control in audited object.

  重大错报风险主要来源于被审计单位财务信息系统层次和系统内部控制层次的重大错报风险。

• this essay has studied the reasons of the misstatement of accounting information and its solutions from the aspect of the system of ownership of state enterprises.

  会计信息失真严重扰乱了我国社会经济秩序，本文从国有企业产权制度等方面探讨了会计信息失真的根本原因及对策。

• at the beginning of 2002, the supreme court finally agreed to accept cases of civil tort action of securities, but only accepted cases of misstatement and established procedural prerequisite.

  2002年年初，最高法院终于同意受理证券民事侵权诉讼案，但只受理虚假陈述案件并设立了前置程序。

• therefore, while our judging the causation of the civil liability caused by the misstatement or omission, the reliance is necessary because of the fact and logic.

  因此，在认定虚假陈述所致民事责任中的因果关系时，信赖关系的判断成为事实和逻辑的必然。

• risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit.

  重大错报风险是指财务报表在审计前存在重大错报的可能性。

• the proceduresselected depend on the auditor「s judgment, including the assessment ofthe risks of material misstatement of the financial statements, whetherdue 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。

• moreover, the article discussed the character of misstatement in issue market.

  另外，还着重论述了证券发行市场虚假陈述民事责任的性质。

• 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。

• he finally corrected his misstatement and offered to reduce the fee.

  他终于纠正了自己的错误说法，提出要减少费用。

• it is that audit risk depends on risk of material misstatement and detection risk.

  即审计风险取决于重大错报风险和检查风险。

• the article investigates relationship between latent misstatement risk, information transparency and audit fees in shenzhen stock exchange use the sample 779 listed companies from 2002 to 2003.

  本文选取了2002年至2003年在深圳证券交易所上市的779家公司作为研究样本，研究了潜在错报风险、信息透明度与审计定价的关系。

• on friday, i made a misstatement that somehow suggested that i wasn't concerned about the human lost, the devastating human loss in japan.

  周五，我说了一些不该说的话，好像我不关心日本灾难中死去的生命。

• auditors should consider whether the misstatement indicates there exists the higher risk of material misstatements due to fraud in a specific area.

  注册会计师还应当考虑发现的错报是否表明，在某一特定领域存在舞弊导致的更高的重大错报风险。

• finally, the authors put some preconditions for risk assessment and application difficulties of material misstatement .

  并就重大错报风险评估的前提条件及应用难点提出了建议。

• the evaluation of material misstatement risks.

  重大错报风险的评估。

• 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。

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falsify撒谎

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slant倾斜；观点；偏见；斜面

twist转动，旋转，拧；扭曲；扭伤；（棍棒）扭转力；绕轴旋转前进；（胸线）缠度；（故事或情况的）转折；急转弯处； 螺旋状的东西；（英）纸包装；卷曲花状柠檬皮；（非正式）欺骗；（棉、丝）合股线；（英）混合酒；胶缠线绒毛毯

warp弯曲，歪曲；偏见；乖戾