Report on the effectiveness of internal control would provide substantially greater protection against material fraud.
内部控制报表提供更大保护对抗严重的公司诈骗。
But the mere fact that the leaked material reveals climate researchers "fixing" data is not proof of fraud. Manipulating data is what scientists do.
被黑资料中所谓调整是否属最后一类，尚待观察。但事实不过是外泄资料披露气候研究者“修订”数据，不算是欺诈证据。操控数据是科学家份所当为。
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。
Halliday's Systemic Functional Linguistics, with the use of summary, analysis and comparison of methods of language material, to conduct systematic research into fraud SMS.
本文以韩礼德的系统功能语言学理论为指导，结合语料，运用归纳、分析和比较的方法，对欺诈短信进行系统研究。
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.
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报导致的财务报表重大错报风险的评估。
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。
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