He finally corrected his misstatement and offered to reduce the fee.
他最终纠正了自己的错误说法，提出要减少费用。
The evaluation of material misstatement risks.
重大错报风险的评估。
What I said in there was obviously a misstatement.
我在那里所说的很显然是一个口误。
She says that there is susceptibility of it being a misstatement.
她说这一点有可能被误述。
Trouble is, he's made the same misstatement at least 10 times before.
他也许会辩解说这只是口误，但问题是此前他已经出现至少10次同样的口误。
Audit risk is a function of material misstatement and detection risk.
假如是在实物中，这些点有可能主要一些风险点，要仔细的核查。
Moreover, the article discussed the character of misstatement in issue market.
另外，还着重论述了证券发行市场虚假陈述民事责任的性质。
It is that Audit risk depends on risk of material misstatement and detection risk.
即审计风险取决于重大错报风险和检查风险。
Iff a misstatement is detected, auditors shall consider whether the misstatement implicates a fraud.
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。
You probably can recall times when a negotiating opponent made what appeared to be a blatant misstatement.
也许你可以回忆起谈判对方做出虚假陈述的时刻。
These standards will better help auditors focus on those areas where risk of misstatement is the greatest.
这些标准将更好的帮助审计人员集中于差错风险最严重的那些区域。
Risks sof material misstatement at assertion level can be further sub-divided into inherent risks and control risks.
认定层次的重大错报风险又可以进一步细分为固有风险和控制风险。
Risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit.
重大错报风险是指财务报表在审计前存在重大错报的可能性。
Earnestly information collecting, sorting and submit, do not significant information, omission, statisticians material misstatement.
认真做好信息收集、整理和报送，做到重大信息不迟报、不漏报、不误报。
On Friday, I made a misstatement that somehow suggested that I wasn't concerned about the human lost, the devastating human loss in Japan.
周五，我说了一些不该说的话，好像我不关心日本灾难中死去的生命。
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。
Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement.
该等准则规定本行在策划及进行审核工作时，必须就该等财务表是否存有重大错误陈述，作出合理之确定。
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.
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。
Therefore, while our judging the causation of the civil liability caused by the misstatement or omission, the reliance is necessary because of the fact and logic.
因此，在认定虚假陈述所致民事责任中的因果关系时，信赖关系的判断成为事实和逻辑的必然。
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
根据这些审计准则，我们规划或实施审计工作的目的，是为获取适当证据，以合理确信会计报表是否存在重大误述。
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.
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。
This paper also careful to describe the microcontroller control software process, program design and commissioning, listing the alarm system misstatement analysis and solution.
本文还细致地描述了利用单片机控制的软件流程、程序设计及调试，罗列了防盗报警器误报的分析及解决方法。
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。
These responsibilities include: (1) Designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement;
这种责任包括：（1）设计、实施和维护与财务报表编制相关的内部控制，以使财务报表不存在重大错报；
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.
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 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。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
应用推荐