1) risk of material misstatement
重大错报风险
1.
So AICPA,IAASB and Chinese Treasury issued new auditing principles successively,introduced the concept of risk of material misstatement in accounting statement to resume confidence in capital market.
为恢复资本市场的信心,审计准则制定机构AICPA、IAASB和我国财政部等相继发布新审计准则,引入会计报表重大错报风险概念。
2.
Recent study maintains that China s ROE represents listed companies accounting information risks and performance risks which make the use of the dishonest data of listed companies and risks factors represented by ROE respectively as the substitute variant risk of material misstatement.
文章分别使用上市公司违规数据和ROE所代表的风险因素作为重大错报风险的替代变量,通过对2001年到2005年在上海和深圳证券交易所上市交易的A股公司数据的检验,得出了一些公司治理特征与审计重大错报风险相关性的有关证据。
2) material misstatement risk
重大错报风险
1.
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
5) residual risk of significant of misstatement of accounting statement
会计报表重大错报剩余风险
6) significant error risk
重大错误风险
1.
The evaluation of significant error risk for independent audits in the informationization environment;
信息化环境下独立审计重大错误风险的评估
补充资料：大错
1.大的错误。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条