material misstatement

基本解釋

Auditors should consider whether the misstatement indicates there exists the higher risk of material misstatements due to fraud in a specific area.
注冊會計師還應(yīng)當(dāng)考慮發(fā)現(xiàn)的錯報是否表明，在某一特定領(lǐng)域存在舞弊導(dǎo)致的更高的重大錯報風(fēng)險。
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These responsibilities include: (1) Designing, implementing and maintaining internal control relevant to the preparation of financial statements that are free from material misstatement;
這種責(zé)任包括：（1）設(shè)計、實施和維護(hù)與財務(wù)報表編制相關(guān)的內(nèi)部控制，以使財務(wù)報表不存在重大錯報；
Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance to whether the financial statements are free from material misstatement.
中國注冊會計師審計準(zhǔn)則要求我們遵守職業(yè)道德規(guī)范，計劃和實施審計工作以對財務(wù)報表是否不存在重大錯報獲取合理保證。

In the Amgen case argued last week, the Court considered whether plaintiffs seeking class certification in the securities setting must first show that a defendant made a material misstatement.
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Rather, it means that the inspection staff has determined that, because of an identified error or omission, the firm failed to fulfill its fundamental responsibility in the audit — to obtain reasonable assurance about whether the financial statements are free of material misstatement.
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