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。
What I said in there was obviously a misstatement.
我在那里所说的很显然是一个口误。
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。
The evaluation of material misstatement risks.
重大错报风险的评估。
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。
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。
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。
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。
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 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。
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