voluntary misstatement

故意误述.

Evaluation of Material Misstatement Risk in Audit Based on Analytic Hierarchy Process

基于层次分析法的审计重大错报风险评价

a glaring misstatement

明显的误述.

spread misstatement s

散布不实的陈述.

In the event that the applicant has misstated the age of the insured, thus underpaying the premiums, then the insurer shall have the right to correct the misstatement and request the applicant to pay the balance, or to reduce the payment of the insurance benefits in proportion to the amount of premiums actually paid to the amount that should have been paid.

投保人申报的被保险人年龄不真实，致使投保人支付的保险费少于应付保险费的，保险人有权更正并要求投保人补交保险费，或者在给付保险金时按照实付保险费与应付保险费的比例支付。

We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance as to whether the financial statements are free from material misstatement .

我们在策划和进行审核工作时，均以取得一切我们认为必需的资料及解释为目标，使我们能获得充份的凭证，就该等财务报表是否存有重要错误陈述，作合理的确定。

I wish to correct my earlier misstatement

我想更正我先前的不实之词.

President Bush might have been able to say it was simply a slip of the tongue when he confused two terrorists in a campaign speech Monday in New Hampshire. Trouble is, he’s made the same misstatement at least 10 times before.

周一(9月20日)，布什总统在新罕布什尔州发表竞选演讲时又一次混淆了两个恐怖分子的名字。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。

Even though recent legal changes have made it easier, even in America, to claw back some of the money paid to failed bosses, in practice firms will only try to do that if there is cast-iron evidence of fault, such as a financial misstatement .

即使在美国，尽管最近的法律变化使得更容易夺回部分支付给失败老板的钱，在实践中如果证据确凿公司将尝试这样做，如财务失实。

IT IS too soon to say whether the accounting misstatement at Tesco was cock-up or conspiracy. The source of the discrepancy is already clear, however, and it is as old as book-keeping itself: the premature recognition of revenue.

乐购财务造假是偶然还是蓄意目前还言之尚早。然而这种差异的来源已经很清楚了，它发生在记账阶段：过早地确认了收入。

The objectives, strategy and business risk that can lead to material misstatement risks

被审计单位的目标、战略以及可能导致重大错报风险的相关经营风险

Unfortunately, even friends can be quick to judge and polarize the conversation, often ending it, with one misstatement .

不幸的是，就算朋友之间也会很快做出评判，谈话会分成正反两方，然后以错误的结论收场。

Assessing the risks of material misstatement and fraud

估计重大错报或舞弊的风险

material misstatement on level of assertion

认定层次重大错报

audit risk detection risk risk of material misstatement in audit report Chap.

审计风险检查风险重大错报风险

You probably can recall times when a negotiating opponent made what appeared to be a blatant misstatement .

也许你可以回忆起谈判对方做出虚假陈述的时刻。

risk of material misstatement in audit report

重大错报风险

assessed level of material misstatement risk

重大错报风险的评估水平

misstatement of age

错报年龄

misstatement of fact

虚报事实

misstatement of age clause

误报年龄条款