| 1. | 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。 |
| 2. | 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。 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | 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” 。 |
| 6. | 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。 |
| 7. | Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the cais ( computer accounting information system ) of the audited entities because of the material misstatement or omission in accounting report
摘要计算机审计风险是指会计报表存在重大错报或漏报，而审计人员在利用计算机对被审单位计算机会计信息系统审计后发表不恰当审计意见的可能性。 |
| 8. | In recent years , the phenomena of the distorted accounting information in the listed corporations have surfaced frequently , and it is getting worse which not only deeply frustrates the investors ’ confidence but also undermines the healthy operation of security market
财务舞弊是企业有意识地错报漏报会计信息,伪造盈余的会计造假行为,是会计信息失真的主要表现之一。近年来,上市公司披露虚假会计信息的案例不断见之于报端。 |
| 9. | Fail to report the correct employment income , or simply attach a copy of the employer s return ( ir56cir56b ) and leave this part blank , or wrongly report the sole - proprietor s salary , partner s salary or salary drawn from an unincorporated business owned by spouse
错报薪俸入息、只夹附雇主所申报的薪酬报税表格ir56c或ir56b的副本而未有填妥此部、或误将东主薪金、股东薪金或自己从配偶经营的独资或合业务支取的入息当作须纳薪俸税的薪俸入息申报。 |
| 10. | The present witt system is on the basis of rules of water information telegraph ; statistically , it usually can translate about 95 % of telegraph , but 4 ~ 5 % is unable to be translated and is error telegraph which is out of accord with the rules and has been sent by various reasons in the process of telegraphing
现在的水情电报翻译系统根据水情拍报办法翻译水情电报，据统计，一般情况下约95报文可译，且这些都符合电报规则；另外的4 5为各地报汛人员在拍报过程中因各种原因而拍出的不符合规则的错报。 |
