错报 meaning in Chinese
misrepresentation
Examples
- Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement
重要性取决于在发生遗漏或错报的特定环境下所判断的项目或错误的大小。 - Information is material if its omission or misstatement could influ * * e the economic decisions of users taken on the basis of the financial statements
如果信息的遗漏或错报会影响使用者根据财务报表所作的经济决策，信息就具有重要性。 - Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements
如果信息的遗漏或错报会影响使用者根据财务报表所作的经济决策，信息就具有重要性。 - 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。 - Therefore , the risk based auditing is arisen . at the end of this part , the author expounded the emergence of risk - based auditing from the development of auditing
接着,本文对现有的几种审计风险模型进行了介绍,指出现代风险导向审计采用的模型是“审计风险=重大错报风险检查风险” 。