material misstatement 中文意思是什麼
material misstatement
解釋
重大失實陳述- material : adj 1 物質的（opp spiritual）。2 身體上的，肉體上的；物慾的，追求實利的；卑俗的。3 有形的，實體的...
- misstatement : 錯誤陳述
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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。 -
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。 -
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。 -
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。 -
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
常規的審計人員要獲得能夠導致財務報告出現重要誤報或者對實體的運營有根本沖擊的有關環境的法律和規章的總體理解。 -
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
獲取了充分的業務知識，審計人員就可以評估財務報告中重要誤報的風險，這包括由於環境問題導致的虛假報告，也就是環境的風險。
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