material error meaning in Chinese

重大错误

Information has the quality of reliability when it is free from material error and bias and can be depended upon by users to represent faithfully that which it either purports to represent or could reasonably be expected to represent
当信息没有重要错误或偏向并且能够忠实反映其所拟反映或理当反映的情况以供使用者作依据时，信息就具备了可靠性。
In essence , current auditing risk model ( audit risk = inherent risk * control risk * detection risk ) includes two translations . the first translation is that the possibility of material errors and omittances in the audited financial statements equals to the possibility of reporting the inappropriate audit opinion , and the second is that the possibility of reporting the inappropriate audit risk equals to audit risk . the first translation is generally accepted , but it is quite doubtful for the second translation
现行的审计风险模型(审计风险=固有风险控制风险检查风险)实质上是将“审计行为结束后会计报表中仍然存在审计人员未能察觉的重要错报或漏报的可能性”等价于“发表不恰当审计意见的可能性”再等价于审计风险，第一次等价由于等价程度高被普遍认可，至于第二次等价却有些牵强。