material misstatement meaning in Chinese
重大失实陈述
重大误报
Examples
- The verification has identified material misstatements in the reported emission reductions
核查对报告的减排发现实质性的误差。 - In this case emission reductions with material misstatements shall be discounted based on the verifiers ex - post determination of the achieved emission reductions
在这种情况下，存在误差的减排将从事前的确认达到的减排量中予以扣除。 - Those standards require that we plan and perofrm the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement
这些准则要求我们计划和执行审计工作来财务报表是否无重大误述获得足够的确信。 - 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误导致的财务报表重大错报风险的评估。 - Financial statement users call upon certified public accountants to provide an independent check on whether a company ' s financial statements are free from of material misstatement
财务报表的使用者需要注册会计师提供独立公正的审计查核，以确信企业所编制的财务报表没有重大的错报或漏报。