The auditor is responsible for reporting all omissions or misstatements in the auditor's report.

核数师是负责在核数师报告中报告所有遗漏或失实陈述。

youdao

As it stands, a primary function of the U.S. securities laws is to ensure that all material information about an issuer, including all investment risks, is adequately disclosed to investors free of material misstatements or omissions.

FORBES: Actions Against China Auditors: SEC Walks a Tightrope