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。
Reason and Legislative Improvement for the CPA s Misstatements in China; Application Status and Consummation of the Victim's Statement in Criminal Suit 我国注册会计师虚假陈述之原因及立法完善刑事诉讼中被害人陈述的运用与完善问题研究
First, audits of firms with internal control weaknesses likely pose greater risk due to greater chances of undetected going concern issues and higher likelihood of misstatements. 首先,具备内部控制缺陷的公司的审计,由于比较有机会存在未发现的持续经营问题和较可能做出错误报告,因此可能形成较大风险。
Foreign research has proved that risk of material misstatements affects audit pricing. 国外的研究表明,审计定价反映了审计重大错报风险。
Two months later, after it admitted misstatements, Nasdaq gave it its marching orders. 两个月后,该公司承认存在财务造假行为,纳斯达克向其下达了逐客令。
Moreover, the company said its review of the matter has revealed no evidence of any factual misstatements about details such as loan balance, its delinquency or the validity of the note and mortgage. 此外,公司说回顾整件事没有任何关于细节的真实错误的证据,例如贷款结算,拖欠或通知和抵押的有效性。
John assessed the risk of material misstatements at80% and plans to limit the audit risk to10%. 约翰评估了重大错报风险为80%,并计划将审计风险控制在10%。
The results show that highest degree of conscious misstatements in recognized than in disclosed in the pre-audit financial report; 研究结果表明,在审计前的财务报告确认中存在有意识错报的程度明显高于披露中有意识错报的程度;
Users can have absolute assurance that the financial statements contain no material misstatements. ( 1 is agree, 7 is disagree) 用户可以有绝对保证财务报表没有任何重大错误陈述。(1为同意,7为不同意)
Part Two: Why the securities misstatements exist in China's security market? 第二部分:我国证券市场的虚假陈述成因。
The Civil Liability for Misstatements 虚假陈述证券的民事责任
The securities misstatements are violations to the information disclosure obligations in the security market. This part discusses the securities misstatements in the light of information disclosure. A Study on the Causality of Civil Responsibility of False Statements in Securities 证券市场的虚假陈述是对证券市场的信息披露义务的违反,从信息披露制度的角度谈虚假陈述。论证券市场中虚假陈述民事责任的因果关系
Expatiate several fundamental concepts, range the research scope of this thesis between three securities fraud actions as Misstatements, Inside Trading, Manipulation, and pay some extra attention to the research of nature of the civil compensation of securities fraud. 阐述了几个基本概念,并将本文的研究范围届定在虚假陈述、内幕交易、操纵市场三种证券欺诈行为上,还着重探讨了证券欺诈民事赔偿的性质。
The results showed that: it is quite different on the significance level of the influencing factors on the significant misstatements between the general Financial Statement audit and Merger and Acquisition audit. 结果显示:在一般性财务报表审计业务和并购审计业务中,影响重大错报风险因素相对重要性水平有所不同。