1) residual risk of significant of misstatement of accounting statement
会计报表重大错报剩余风险
3) 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。
4) 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
6) material misstatements
重大错报
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。
补充资料：铸成大错
1.《资治通鉴．唐昭宗天佑三年》﹕"全忠留魏半岁﹐罗绍威供亿﹐所杀牛羊豕近七十万﹐资粮称是﹐所赂遗又近百万﹔比去﹐蓄积为之一空。绍威虽去其逼﹐而魏兵自是衰弱。绍威悔之﹐谓人曰﹕'合六洲四十三县铁﹐不能为此错也！'"胡三省注﹕"错﹐鑢也﹐铸为之﹔又释错为误。罗以杀牙兵之误﹐取铸错为喻。"后指造成重大的而又无可挽回的错误。
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