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evaluation of misstatements identified during an audit
评估审计过程中发现的错报
Ultimo aggiornamento 2016-12-04
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he argued that there were discrepancies and misstatements of fact in the paper.
他认为,文件中对事实的陈述有偏差和错误。
Ultimo aggiornamento 2016-12-04
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195. lack of segregation of duties may lead to misstatements and errors not being detected.
195. 缺乏分工可能导致未发现的误报和错误。
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however, the text contained multiple misstatements of international law and was inconsistent with current state practices.
然而,案文中包含多处对国际法的不当表述,与该国目前的做法不一致。
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25. a bank reconciliation is a critical internal control procedure for detecting errors, misstatements and fraud.
25. 银行对账是发现错误、错报和欺诈的一个关键性内部控制程序。
Ultimo aggiornamento 2016-12-03
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misstatements and distortions: a few of the more striking examples of the report's distortions:
误述和扭曲:还可以举出一些报告扭曲事实的惊人的例子:
Ultimo aggiornamento 2016-12-04
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also, the board's review of the draft financial statements provided indicators of significant misstatements and errors.
还有,委员会对财务报表草稿的审查显示,存在严重的误报和错误。
Ultimo aggiornamento 2016-12-03
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the auditing standards require that the board plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatements.
审计标准要求审计委员会规划和实施审计工作,以期合理保证财务报表无重大误报。
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however, she wished to note that the resolution contained many misstatements of international law, and included provisions that were inconsistent with current practice.
不过,她想指出,该决议对国际法有许多错误表述,并且包括有与现行做法不符的规定。
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108. the errors identified may lead to unauthorized expenditure, misstatements in the financial statements, payments made to fictitious suppliers or overexpenditure against budgets.
108. 所查明的错误可能导致未经授权的支出、财务报表的错报、付给虚构供应商的款项或预算超支。
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the board found no significant errors, omissions or misstatements during the audit that could affect its opinion on the tribunal's financial statements.
审计委员会在审计期间没有发现能够影响其对法庭财务报表意见的重大错误、遗漏和误报。
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during the audit, misstatements of some $39 million had been corrected and all other issues had been resolved to the board's satisfaction.
审计期间纠正了约3 900万美元的错报,所有其他问题已经以审计委员会满意的方式解决。
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overall, the net misstatements on the value of in kind assistance in the financial statements was $132,932 (income overstated).
总体上财务报表中对实物捐助价值的错报净额为132 932美元(多报了收入)。
Ultimo aggiornamento 2016-12-03
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(3) making deliberate misstatements on applications for permits, authorizations, subsistence allowances and economic assistance and on statements involving conflicts of interest;
(3) 在申请许可、核准、生活津贴和经济资助时故意谎报实情或发表涉及利害冲突的声明;
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this letter's misstatements of fact, and ethiopia's continuing efforts to undermine the finality of the commission's decisions, require a response.
由于该信函歪曲事实以及埃塞俄比亚持续不断地破坏委员会已成定局的裁判,我们必须作出回应。
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those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
这些准则要求我们计划并进行审计工作,以便对这些财务报表是否不存在重大错报获取合理保证。
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