财务报表没有任何重大的错报，对投资者有绝对的保证。
The investors can have absolute assurance that the financial statements without any material misstatements.
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。
Auditors should consider whether the misstatement indicates there exists the higher risk of material misstatements due to fraud in a specific area.
重要性是指在特定环境下，可能影响会计报表使用者判断或决策的错报或漏报的严重程度。
The important principle may influence the grave degree about the judgement and decision-making the wrong report or the leaking report of the user of the account table.
会计报表真实性审计，就是要查明会计报表中是否有重要的错报或漏报。
Realistic Audit of Accounting Statement Means We Want to Examine Clearly Whether There Are Significant Mistaken Reports or Missing Reports in Accounting Statement.
如果发现某项错报，注册会计师应当考虑该项错报是否表明存在舞弊。
Iff a misstatement is detected, auditors shall consider whether the misstatement implicates a fraud.
对核查中发现的错报、漏报等问题，应要求被核查单位予以纠正。
If they find any errors or omissions in their verification work, they shall demand the entity under verification to put right.
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 judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
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。
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.
财政舞弊是企业有意识地错报漏报会计信息，伪造盈利的会计造假行为。
Financial fraud is a conscious companies reporting accounting misstatements, false falsification of accounting surplus of conduct.
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。
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
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。
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.
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。
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.
根据审计发现通过使用这种方法，他们可以选择某些控制他们想被测试，充分关注错报的风险。
Based on the auditor's findings by using this approach, they can select certain controls in which they want to be tested that adequately attend to the risk of a misstatement.
财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为。
Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus...
能够达到较高精度，并能大大减少错报和漏报的情况。
The method can reach a high accuracy and efficiently reduce the mistaken and missing situations.
二线庄家最怕的是错报、漏报，最愿意做的是吃单……这些都比较危险！
Second-tier makers fear that misstatements, omissions, the most willing to do is to eat alone … these are more dangerous!
二线庄家最怕的是错报、漏报，最愿意做的是吃单……这些都比较危险！
Second-tier makers fear that misstatements, omissions, the most willing to do is to eat alone … these are more dangerous!
应用推荐