misstatement

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

审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。

Distinguish the financial form overall level of assessment with believe the material misstatement risks of level adopt different counter-measure, force insure get audit evidence ample, properness;

区分评估的财务报表整体层次和认定层次的重大错报风险采取不同应对措施，力保所获取审计证据的充分、适当性；

He finally corrected his misstatement and offered to reduce the fee.

他终于纠正了自己的错误说法，提出要减少费用。

I wish to correct my earlier misstatement.

我想更正我先前的不实之词.

Trouble is , he's made the same misstatement at least 10 times before.

他也许会辩解说这只是口误, 但问题是此前他已经出现至少10次同样的口误.

This article studies the risk for material misstatement, put forward registered accountant how to distinguish in audit, evaluate and reply risk for material misstatement, so reduce overall audit risk to satisfy the requirement of social the public.

本文通过对重大错报风险的研究，提出注册会计师在审计中如何识别、评估及应对重大错报风险，从而降低整体审计风险满足社会公众的要求。

Effective internal control not only saves the cost that CPA provides the audit service, but also reduces the risk of material misstatement of financial statements.

有效的内部控制不仅可以节约注册会计师的审计成本投入，而且还能够降低其所承担的审计风险。

Earnestly information collecting, sorting and submit, do not significant information, omission, material misstatement.

认真做好信息收集 、 整理和报送, 做到重大信息不迟报 、 不漏报 、 不误报.

At the beginning of 2002, the Supreme Court finally agreed to accept cases of civil tort action of securities, but only accepted cases of misstatement and established procedural prerequisite.

2002年年初，最高法院终于同意受理证券民事侵权诉讼案，但只受理虚假陈述案件并设立了前置程序。

Moreover, the article discussed the character of misstatement in issue market.

另外，还着重论述了证券发行市场虚假陈述民事责任的性质。

Earnestly information collecting, sorting and submit, do not significant information, omission, statisticians material misstatement.

认真做好信息收集、整理和报送，做到重大信息不迟报、不漏报、不误报。

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.

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。

It is clear that the civil liability of misstatement is a tort liability.

明确虚假陈述的民事责任的性质为侵权责任.

In the evaluation of material misstatement risk, the failure of judgment on specific issues may make entirely the opposite findings towards the actual situation.

在重大错报风险评估中，审计人员一旦在某一具体事项的职业判断上出现失误，就可能会做出与被审计事项实际情况完全相反的审计结论。

Combined with the institutional background of Chinese listed companies, the thesis analyzes the relationship between corporation governance characteristics and audit risk of material misstatement.

本文从公司治理的角度出发结合我国转型时期的特殊背景，研究公司治理特征与审计重大错报风险的关系。

Thereafter, the paper explains three steps about how to utilize contemporary model of auditing risk. The three steps are: setting desired auditing risk, evaluating risk of material misstatement and determining detection risk.

其次，详细分析了如何应用现代审计风险模型，分为三大步骤：设定期望审计风险、评估重大错报风险和确定检查风险。

The Research on Application of Modern Audit Risk Model Based on the Risk of Material Misstatement

基于重大错报风险的现代审计模型应用研究

The professional judgments of the audit planning stage are: determine the level of importance, determine the planning phase of the analytical procedures and assess the the risks of material misstatement.

从确定重要性水平、分析性程序及评估重大错报风险三方面来分析计划阶段的职业判断。

But the actual was that CAP can not find all fraud and error about the financial document and data that supported by audited enterprise. CPA can only detect some material misstatement.

而现实情况是，注册会计师不可能发现被审计单位提供的财务资料的全部错误与舞弊，而只能发现其中的重大错误与舞弊。

Material Misstatement Risk Assessment in Audit

审计重大错报风险评估识别与分析

This article holds that the audit quality can be defined as the joint probability of the probability to discover the misstatement and the probability to report the error.

本文将审计质量定义为审计师发现错报的概率和对所发现错报报告的概率。

The validity test proved that the mechanism can effectively detect kernel-level Android rootkit, while during the process of legal module loading or unloading it will not produce misstatement.

通过有效性测试，证明该机制能够有效检测内核级rootkit，同时在正常的模块加载与卸载过程中不会产生误报。

Foreign researches focus on perfecting the risk-based auditing technology and method. The modern model of audit risk makes up of material misstatement risk and check risk, which indicates the basic idea on "Strategy Analyze Business Process Analyze Surplus Risk Analysis of Accounting Statements".

国外对审计风险管理的研究着重在于改进和完善风险导向审计的技术与方法，把审计风险要素划分为重大错报风险和检查风险，体现战略分析经营环节分析会计报表剩余风险分析的基本观念。

Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.

审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。