misstatement

英 [ˈmɪsˈsteɪtmənt] 美 [mɪsˈteɪtmənt]

n.  错误陈述;虚假说法;谎报

复数:misstatements

经济

COCA.24815



柯林斯词典

  1. N-COUNT 错误的陈述;虚假的报道;谎报
    A misstatement is an incorrect statement, or the giving of false information.
    1. 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。
    2. While this booklet has become an official source of information, it is filled with misstatements of fact.
      尽管这本小册子已经成为正式的信息来源,里面仍然错误百出。

双语例句

  1. 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。
  2. While this booklet has become an official source of information, it is filled with misstatements of fact.
    尽管这本小册子已经成为正式的信息来源,里面仍然错误百出。
  3. While I cannot address everything that has been said or right every misstatement or misunderstanding, there is one thing I want to make clear.
    虽然我无法一一解释所有我说过的话或纠正所有错误的声明或误解,但我想阐明一件事。
  4. Despite the brewing crisis in Greece, nothing fundamental happened to explain such a spasm& no rumour of war or assassination, not even a clumsy misstatement by a central bank.
    尽管当时希腊的危机正在酝酿当中,但并没有发生任何能够解释这场地震的基本面事件&没有出现要开战或某个重要人物遇刺的传言,甚至没有哪家央行笨手笨脚地发表了错误的声明。
  5. The companies continue to say that the misstatement of fuel mileage was inadvertent and that they did not intentionally mislead customers.
    这两家公司接着表示,错误的燃油里程信息是无意之举,公司并非故意误导消费者。
  6. I wish to correct my earlier misstatement.
    我想更正我先前的不实之词。
  7. 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。
  8. This essay has studied the reasons of the misstatement of accounting information and its solutions from the aspect of the system of ownership of state enterprises.
    会计信息失真严重扰乱了我国社会经济秩序,本文从国有企业产权制度等方面探讨了会计信息失真的根本原因及对策。
  9. These standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free of material misstatement.
    我们按照中国注册会计师审计准则的规定执行了审计工作。
  10. She says that there is susceptibility of it being a misstatement.
    她说这一点有可能被误述。
  11. 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。
  12. The group's internal control system is designed to provide reasonable assurance against material misstatement or loss and to manage and eliminate risks of failure in operational systems and fulfillment of business objective.
    本集团之内部监控系统旨在合理保证并无重大错误陈述或损失,并且管理及消除管理系统出错及未完成商业目标之风险。
  13. 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
  14. 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。
  15. 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。
  16. Latent Misstatement Risk, Information Transparency and Audit Pricing& Evidence From Chinese Securities Market
    潜在错报风险、信息透明度与审计定价&基于中国证券市场的经验数据
  17. These standards will better help auditors focus on those areas where risk of misstatement is the greatest.
    这些标准将更好的帮助审计人员集中于差错风险最严重的那些区域。
  18. By investigating the history of the misrepresentation, the writer summarizes the five basic forms of the misrepresentation, which include misstatement, omission, misleading statement, wrong forward-looking and illegitimate disclosure.
    通过对虚假陈述制度的历史考察,总结了虚假陈述的基本形态,包括:不实陈述、遗漏行为、误导型虚假陈述、错误预测和不正当披露。
  19. Part Four: Civil liability of misstatement in the security issuing market.
    第四部分:证券发行市场的虚假陈述的民事责任。
  20. 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。
  21. Through the research work of America's Security Legislations governing civil liability of misstatement in the security issuing market, the author defines the constitutive requirements that lead to the identification of civil liability of misstatement and associated civil compensation in China's security issuing market.
    在这部分中,通过对美国证券法对发行市场的虚假陈述的民事责任的研究中,确立并完善我国证券发行市场的虚假陈述的民事责任的构成要件和民事赔偿。
  22. Material Misstatement Risk Assessment in Audit
    审计重大错报风险评估识别与分析
  23. 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。
  24. 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。
  25. For load terminal and the problems timely standing system debugging the abnormal situation and reduce the material misstatement.
    对于负荷终端与系统主站出现的问题及时进行调试,减少其异常情况的误报。
  26. The internal control system can reduce random misstatement of managers or staff and the possibility of managers 'opportunism accounting choice, and then provide reasonable assurance to the financial report production process, become another important system arrangement to ensure the reliability of the financial report.
    内部控制制度可以减少经理人或职员随机错报以及经理人机会主义会计选择的可能性,进而对财务报告生产过程提供合理保证,成为确保财务报告可靠性的另一项重要制度安排。
  27. 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。
  28. The misstatement of the listed companies jeopardize the stock market information disclosure system and the market economy basis of good faith.
    上市公司虚假陈述行为危害了证券市场信息披露制度和市场经济的诚实信用基础,需要通过严格的民事赔偿制度予以遏制。
  29. In the industrial field, it is verified that the online monitoring and fault diagnosis system is effective by the simulation of fault data of process variables. However, the fault diagnose method of industrial boiler based on the traditional PCA may appear misstatement.
    在工业现场,通过对过程变量故障数据的模拟,验证了在线监控与故障诊断系统的有效性。然而,基于传统的PCA方法对工业锅炉进行故障诊断,会出现一定的误报率。
  30. According to the analysis of the results of the simulation experiment, it is proved that this method reduce the misstatement, and it has good detective effect to the process variables testing of variable condition.
    通过仿真实验的结果分析,证明了这一方法减少了误报,对于变工况下的过程变量的检测具有良好的检测效果。

英英释义

noun

  1. a statement that contains a mistake