financial statements are freeofmaterial misstatement. unesdoc.unesco.org unesdoc.unesco.org 这些 标准要求外聘审计员按规定做出计划和进行审计,以便确证这些财务报表没有重大错误。 unesdoc.unesco.org unesdoc.unesco.org [...] perform the audit to obtain reasonable assurance about whether the financial statemen...
1. The key of modern risk-oriented auditing is how to find the material misstatements on the financial statements. 我国注册会计师财务报表审计正在推行现代风险导向审计方法,现代风险导向审计的核心是如何寻找财务报表中可能存在的重大错报。更多例句>> ...
The risk of material misstatement is a function of inherent risk and control risk. In effect, the risk of material misstatement is the susceptibility of the financial statements, accounts, and assertions to material misstatement, and the risk that the client’s currentinternal controlswould be ineff...
The risk that internal control cannot prevent or detect material misstatement in financial statements is called control risk. Control risk for accounts receivable is related to control procedures of accounts receivable which is not able to prevent or detect a misstatement that can occur in accounts re...
The Court's audit of the consolidated financial statements found them to be free of material misstatement. Audituodami konsoliduotą finansinę atskaitomybę Audito Rūmai reikšmingų neatitikimų nerado. EurLex-2 The Court ’ s audit of the consolidated financial statements found...
Significant or material risks may affect the ability of the Court to achieve its business objectives and may influence the reliability and accuracy of the financial statements 重大或实质性的风险可能影响法院实现其业务目标,而且可能影响财务报表的可靠性和准确性。 MultiUn Explicitly includes sustainability...
Take a quick interactive quiz on the concepts in Analyzing Identified Risks of Material Misstatement in Financial Statements or print the worksheet to practice offline. These practice questions will help you master the material and retain the information
Auditors are expected to identify and resolve material misstatements (MMs) in management''s financial statements. However, beyond the audit opinion, the audit process is opaque. To address this, we independently survey 462 audit partners and interview 24 audit partners, CFOs, and audit committee ...
non-financial information in the annual report to identifymaterial inconsistencieswiththe audited financial statements. glencore.com glencore.com 此外,吾等已閱覽年報內的所有財務及非財務資料,以辨識與經審核財務報表的重大不相符之處。 glencore.com
A material weakness, which is more severe than a significant deficiency, is an internal control deficiency or collection of deficiencies that create a material misstatement in a company's financial statements. A significant deficiency, according to the SEC, is one that negatively affects the "company...