虚伪陈述 meaning in Chinese
misstatemant
misstatement
Examples
- The peoples court may impose a fine of no less than 1 , 000 and no more than 5 , 000 yuan to the debtor and other persons who are obligated to make explanations when they refuse to explain or reply or make false statement or
债务人和有说明义务的其他人员拒不陈述回答，或者作虚伪陈述回答的，人民法院可以处以一千元以上五千元以下的罚款。 - Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times . the professional independence of cpa is a essence premise for exerting their assurance service function . but , many cases of financial statement fraudulent practices involve cpa ' s auditing collusion . auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement . this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information , so they make out the sham reports
注册会计师的审计鉴证功能，是现代资本市场正常运转的重要基石之一，注册会计师独立性的保持则是其发挥鉴证功能的基本前提。但是近年来发生的财务报告舞弊案例，很多都牵涉到注册会计师的审计合谋问题。审计合谋是注册会计师在财务报告审计过程中，为了其自身利益的最大化而丧失基本的执业独立性要求，迎合被审计单位财务造假、歪曲提供会计信息的需要而做出的虚假鉴证或虚伪陈述，最终导致有预谋的“审计信息失真”行为。