misstatement 中文意思是什麼
misstatement
解釋
錯誤陳述-
I any incompleteness, inaccuracies, incorrectness, error, omission, misstatement or delay of any transactions instructed through wap or the unfitness of the wap site for any purposes or any failure of any part of the wap site to be duly stored or transmitted from or to, or received by, you through wap
（ i ）透過wap發出指示的交易之任何不完整、不準確、不正確、錯誤、紕漏、誤述或延誤，或者因wap網站不能勝任某用途、或wap網站任何部分失效引致閣下無法透過wap正確進行交易指示之儲存、發送或接收； -
In the event that the applicant has misstated the age of the insured, thus underpaying the premiums, then the insurer shall have the right to correct the misstatement and request the applicant to pay the balance, or to reduce the payment of the insurance benefits in proportion to the amount of premiums actually paid to the amount that should have been paid
投保人申報的被保險人年齡不真實，致使投保人支付的保險費少於應付保險費的，保險人有權更正並要求投保人補交保險費，或者在給付保險金時按照實付保險費與應付保險費的比例支付。 -
This responsibility includes : ( i ) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error ; ( ii ) selecting and applying appropriate accounting policies ; and ( iii ) making accounting estimates that are reasonable in the circumstances
這種責任包括： （ 1 ）設計、實施和維護與財務報表編制相關的內部控制，以使財務報表不存在由於舞弊或錯誤而導致的重大錯報； （ 2 ）選擇和運用恰當的會計政策； （ 3 ）作出合理的會計估計。 -
Part five : civil liability of misstatement in the security trading market
第五部分：證券交易市場的虛假陳述的民事責任。 -
Part four : civil liability of misstatement in the security issuing market
第四部分：證券發行市場的虛假陳述的民事責任。 -
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行審計工作來財務報表是否無重大誤述獲得足夠的確信。 -
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
本集團之內部監控系統旨在合理保證並無重大錯誤陳述或損失，並且管理及消除管理系統出錯及未完成商業目標之風險。 -
Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement
重要性取決于在發生遺漏或錯報的特定環境下所判斷的項目或錯誤的大小。 -
Information is material if its omission or misstatement could influ * * e the economic decisions of users taken on the basis of the financial statements
如果信息的遺漏或錯報會影響使用者根據財務報表所作的經濟決策，信息就具有重要性。 -
Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements
如果信息的遺漏或錯報會影響使用者根據財務報表所作的經濟決策，信息就具有重要性。 -
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，包括對由於舞弊或錯誤導致的財務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，以確信企業所編制的財務報表沒有重大的錯報或漏報。 -
Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the cais ( computer accounting information system ) of the audited entities because of the material misstatement or omission in accounting report
摘要計算機審計風險是指會計報表存在重大錯報或漏報，而審計人員在利用計算機對被審單位計算機會計信息系統審計后發表不恰當審計意見的可能性。 -
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，就該等財務報表是否存有重要錯誤陳述，作合理的確定。 -
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 statement of the accounts is 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，就該等賬目報表是否存有重要錯誤陳述，作合理的確定。 -
In order to adapt the audit environment change, enhance the ability of the auditor to assess the risk and discover the fraud, in october, 2003, the international audit assurance standard board ( iaasb ) has carried on a series of significant revision to the present audit risk criterion. the great change and core conten of this revision has determined the new audit risk model, namely audit risk equals significant misstatement risk multiplying inspection risk. chinese institution of certified public accountant has rivised and issued new audit risk standard according to the the new international audit risk standard on february 15, 2006, at the same time begins to applying the new audit risk model, which helps to improve the auditor ’ ability to discover the significant misstatement of financial statement. therefore, the most urgent question needed to solve is to how to correctly understand and apply the model in the audit practice
為了適應審計環境的變化，從根本上提高審計人員評估風險和發現舞弊的能力， 2003年10月，國際審計與鑒證準則委員會（ iaasb ）對現行審計風險準則進行了一系列的重大修訂，本次修訂的最大變化和核心內容就是確定了新的審計風險模型，即審計風險=重大錯報風險檢查風險。中國注冊會計師協會根據國際審計和鑒證準則委員會發布的新的國際審計風險準則於2006年2月15日修訂和發布了我國新的審計風險準則，同時啟用新的審計風險模型，以提高注冊會計師發現財務報表重大錯報的能力。因此，在審計實務中如何正確理解和應用該模型成為當前我們迫切需要解決的問題。 -
Part three : the nature of the civil liability of misstatement
第三部分：我國虛假陳述的民事責任的性質。 -
It is clear that the civil liability of misstatement is a tort liability
明確虛假陳述的民事責任的性質為侵權責任。 -
The first section discusses forms of the disorder conduct, misstatement specially. the second section draws the standard that publish sufficiently, timely and valuably to judge the disorder conduct
第二部分著重論述： 1 、財務信息披露不當行為的諸多形式，尤其強調了虛假記載及其常用手法。 -
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報告中存在重要的誤報，就需要設計和進行專門的程序來確保沒有重要的誤報。
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