misstatement

简明释义

英[ˌmɪsˈsteɪtmənt]美[mɪsˈsteɪtmənt]

n. 虚伪的陈述；误述

复 数 m i s s t a t e m e n t s

过 去 式 m i s s t a t e d

英英释义

单词用法

同义词

反义词

例句

1.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。

2.Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement.

该等准则规定本行在策划及进行审核工作时，必须就该等财务表是否存有重大错误陈述，作出合理之确定。

3.Therefore, while our judging the causation of the civil liability caused by the misstatement or omission, the reliance is necessary because of the fact and logic.

因此，在认定虚假陈述所致民事责任中的因果关系时，信赖关系的判断成为事实和逻辑的必然。

4.Audit risk is a function of material misstatement and detection risk.

假如是在实物中，这些点有可能主要一些风险点，要仔细的核查。

5.What I said in there was obviously a misstatement.

我在那里所说的很显然是一个口误。

6.The article investigates relationship between latent misstatement risk, information transparency and audit fees in Shenzhen Stock Exchange use the sample 779 listed companies from 2002 to 2003.

本文选取了2002年至2003年在深圳证券交易所上市的779家公司作为研究样本，研究了潜在错报风险、信息透明度与审计定价的关系。

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

选择的审计程序取决于注册会计师的判断，包括对由于舞弊或错报导致的财务报表重大错报风险的评估。

8.Due to a misstatement in the data, the research findings were called into question.

由于数据中的一个错误陈述，研究结果受到质疑。

9.An auditor's job is to identify any misstatement in the financial statements.

审计师的工作是识别财务报表中的任何错误陈述。

10.The accountant discovered a misstatement in the financial report that could lead to legal issues.

会计发现财务报告中有一个错误陈述，这可能导致法律问题。

11.The company issued a public apology for the misstatement made during the press conference.

公司对在新闻发布会上所做的错误陈述公开道歉。

12.The misstatement of facts in the article led to widespread misinformation.

文章中事实的错误陈述导致了广泛的错误信息。

作文

In the world of finance and accounting, accuracy is paramount. A single error can lead to significant consequences, not just for individuals but for entire organizations. One term that often arises in this context is misstatement, which refers to an error or inaccuracy in financial statements or reports. A misstatement can occur due to mathematical mistakes, incorrect application of accounting principles, or even fraudulent activities. Understanding the implications of a misstatement is crucial for anyone involved in financial reporting or analysis.To illustrate the importance of recognizing and correcting misstatements, let’s consider a hypothetical scenario involving a small company. Imagine a company that has been in operation for several years and has built a reputation for reliability. However, during an audit, it is discovered that there was a misstatement in their revenue figures. The company had overstated its sales by $100,000 due to clerical errors in data entry. This misstatement not only misrepresents the company’s financial health but also affects investor confidence and could lead to legal issues.The consequences of such a misstatement can be severe. Investors who relied on the inaccurate financial statements may decide to withdraw their investments, leading to a drop in stock prices. Furthermore, regulatory bodies may impose fines or sanctions against the company for failing to adhere to accounting standards. This situation highlights the critical need for thorough financial reviews and audits to catch any potential misstatements before they escalate into major problems.Moreover, the ethical implications of misstatements cannot be overlooked. If a misstatement is found to be intentional, it could indicate fraudulent behavior within the organization. Such actions can damage a company’s reputation, resulting in loss of trust from customers, investors, and the public. Therefore, companies must foster a culture of transparency and accountability, ensuring that all financial reporting is done with integrity.To mitigate the risk of misstatements, organizations should implement robust internal controls and regular audits. Training employees on proper accounting practices and encouraging them to report discrepancies can also help in identifying potential misstatements early on. Additionally, utilizing technology such as accounting software can reduce human error, thus minimizing the chances of a misstatement occurring.In conclusion, a misstatement in financial reporting can have far-reaching consequences for organizations. It is essential for businesses to recognize the definition and implications of a misstatement to safeguard their financial integrity. By prioritizing accuracy, fostering a culture of accountability, and implementing strong internal controls, companies can significantly reduce the risk of misstatements and maintain the trust of their stakeholders. Ultimately, understanding and addressing the issue of misstatements is vital for the long-term success and sustainability of any organization.

在金融和会计的世界中，准确性至关重要。一个错误可能导致重大后果，不仅对个人而言，对整个组织也是如此。一个常常出现在这种情况下的术语是misstatement，它指的是财务报表或报告中的错误或不准确之处。misstatement可能由于数学错误、会计原则的不当应用，甚至是欺诈行为而发生。理解misstatement的影响对于任何参与财务报告或分析的人来说都是至关重要的。为了说明识别和纠正misstatements的重要性，让我们考虑一个涉及小公司的假设场景。想象一下，一家公司已经运营了多年，并建立了可靠的声誉。然而，在审计过程中，发现其收入数据存在misstatement。由于数据录入中的文书错误，该公司夸大了10万美元的销售额。这个misstatement不仅错误地表现了公司的财务健康状况，还影响了投资者信心，可能导致法律问题。这样的misstatement后果可能是严重的。依赖于不准确财务报表的投资者可能决定撤回投资，导致股票价格下跌。此外，监管机构可能会对公司因未能遵循会计标准而处以罚款或制裁。这种情况突显了进行彻底财务审查和审计以在潜在misstatements升级为重大问题之前发现它们的关键必要性。此外，misstatements的伦理影响也不可忽视。如果发现某个misstatement是故意的，那么这可能表明组织内部存在欺诈行为。这种行为可能损害公司的声誉，导致客户、投资者和公众失去信任。因此，公司必须培养透明度和问责制的文化，确保所有财务报告都以诚信进行。为了降低misstatements的风险，组织应实施健全的内部控制和定期审计。培训员工掌握正确的会计实践并鼓励他们报告差异，也有助于及早识别潜在的misstatements。此外，利用会计软件等技术可以减少人为错误，从而最大限度地降低发生misstatement的机会。总之，财务报告中的misstatement可能对组织产生深远的后果。企业必须认识到misstatement的定义及其影响，以保护其财务完整性。通过优先考虑准确性、培养问责文化和实施强有力的内部控制，公司可以显著降低misstatements的风险，维护利益相关者的信任。最终，理解和解决misstatements问题对任何组织的长期成功和可持续发展至关重要。