| 释义 |
misstatements 英mɪss'teɪtmənts美mɪss'teɪtmənts COCA⁵⁷⁴²⁹BNC¹⁰⁴⁵⁸⁴⁺⁶
基本英英例句
错报¹⁰⁰原型misstatement的复数
名词 misstatement:
a statement that contains a mistake And of course what happened were two of the greatest accounting misstatements in history while these200 people had their jobs. It's incredible.
然而，就在这200人履行职责的同时，却出现了有史以来最大的两起会计虚报。 blog.sina.com.cn
The risk that material misstatements will not be prevented or detected by internal controls.
控制风险水平与被审计企业的内部控制水平有关。 sh-seika
This part simply explores three main reasons which cause misstatements.
简单回顾我国证券市场虚假陈述的三个方面的原因。 cnki
Control risk is the risk that material misstatements could occur and not be prevented, detected or corrected on a timely basis by the client's internal control structure policies and procedures.
控制风险是可能出现重大错误陈述的风险，该重大错误陈述通过客户内部控制结构政策和程序没能及时预防、检测或更正。 joxue
Determine the nature, timing and extent of the substantive tests and determine whether scopes of the tests are sufficient detect material misstatements.
要确定实质性测试的性质、时机和程度，确定测试的范围是否足以检测重大错误陈述； pkutrans
However, Pei's notes had adopted two forms, namely, to make notes himself and to quote from other documents, there were some misstatements in the notes.
然而，裴氏所注分别采用自注和引书两种形式，也有失注、误注之处。 cnki
Last week Magyar Telekom said there had been “ immaterial” misstatements in its Macedonian filings.
上周 Magyar电信公司表示在马其顿分公司的备案中存在着非实质性的误报。 ecocn
Moreover, the company said its review of the matter has revealed no evidence of any factual misstatements about details such as loan balance, its delinquency or the validity of the note and mortgage.
此外，公司说回顾整件事没有任何关于细节的真实错误的证据，例如贷款结算，拖欠或通知和抵押的有效性。 aitrans
Secondly the auditor considers how the client's control systems, particularly financial ones, prevent and detect those misstatements. This is referred to as control risk.
其次注册会计师要考虑客户的控制制度，尤其是财务控制制度如何防止和发现这些错报，也就是控制风险。 xuekuaiji
The auditor is responsible for reporting all omissions or misstatements in the auditor's report.
核数师是负责在核数师报告中报告所有遗漏或失实陈述。 www.my3q.com
The results show that highest degree of conscious misstatements in recognized than in disclosed in the pre- audit financial report;
研究结果表明，在审计前的财务报告确认中存在有意识错报的程度明显高于披露中有意识错报的程度； dictall
The investors can have absolute assurance that the financial statements without any material misstatements.
财务报表没有任何重大的错报，对投资者有绝对的保证。 www.my3q.com |