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risk of, material misstatement

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English

that increases the risk of misstatement.

Chinese (Simplified)

这会增加错报风险。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

identifying and assessing the risks of material misstatement by understanding the entity and its environment

Chinese (Simplified)

通过熟悉实体及其环境,识别和评估重大错报风险

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

the board considers that there is a risk of material misstatement arising and will continue to monitor developments in this important area.

Chinese (Simplified)

委员会认为有发生重要错报的风险,将继续监测在这个重要领域的发展。

Last Update: 2016-12-04
Usage Frequency: 4
Quality:

English

in order to mitigate the risk of material misstatement of inventory records, i have given consideration to compensating measures introduced by management.

Chinese (Simplified)

为了减轻库存记录出现重大误报的风险,我已经考虑了管理层采取的抵消措施。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

the statutory audit requirement in united kingdom company law is a powerful tool in the enforcement process and minimizes the risk of material misstatement.

Chinese (Simplified)

69. 联合王国公司法中的法定审计要求是执法进程中的一个有力工具,将重大信息失真风险降至最低。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

the procedures selected depend on the auditor's judgement, including an assessment of the risk of material misstatement, whether due to fraud or to error.

Chinese (Simplified)

选择何种程序依审计员的判断而定,包括在评估(无论是欺诈还是失误造成的)重大误报的风险方面作出判断。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

the procedures selected depend on the auditor's judgement, including with regard to the assessment of the risk of material misstatement, whether due to fraud or to error.

Chinese (Simplified)

选择何种程序依审计员的判断而定,包括在评估重大误报(无论其原因是欺诈还是失误)风险方面作出判断。

Last Update: 2016-12-04
Usage Frequency: 2
Quality:

English

the procedures selected depend on the auditor's judgement, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error.

Chinese (Simplified)

选择何种程序依审计员的判断而定,包括评估财务报表存在重大误报(无论其原因是欺诈还是失误)的风险。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

the procedures selected depend on the auditor's judgement and include an assessment of the risk of material misstatement of the financial statements, whether due to fraud or error.

Chinese (Simplified)

程序的选定依据审计员的判断,包括对财务报表是否因欺诈或错误而出现重大错报的风险评估。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

the procedures selected depend on the auditor's judgement, including the assessment of risks of material misstatement of the financial statements, whether due to fraud or error.

Chinese (Simplified)

程序的选定依据审计员的判断,包括对财务报表是否因欺诈或错误而出现重大错报的风险评估。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

the procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

Chinese (Simplified)

程序的选定依据审计员的判断,包括对财务报表是否因欺诈或错误而出现重大错报的风险评估。

Last Update: 2016-12-04
Usage Frequency: 12
Quality:

English

while assessing the risk of material misstatements in the financial statements, we identified and assessed risks at both the financial statement level as well as at the assertion level.

Chinese (Simplified)

在评价财务报表重大错报的风险时,我们查出并评估了财务报表和结论方面的风险。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

those standards require that the board plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatements.

Chinese (Simplified)

这些准则要求审计委员会计划并实施审计,以便对财务报表是否不存在重大误报获取合理保证。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

English

upon evaluating the risk of material misstatements in the financial statements, we assessed risks on both the financial statements' level (general risks) and the assertions' level (specific risks) and determined a risk profile.

Chinese (Simplified)

在评价财务报表重大错报的风险时,我们评估了财务报表一级(一般风险)和结论一级(特别风险)的风险,并确定了风险概况。

Last Update: 2016-12-04
Usage Frequency: 1
Quality:

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