misstatements造句

• Part three : the nature of the civil liability of misstatement
  第三部分：我国虚假陈述的民事责任的性质。
• It is clear that the civil liability of misstatement is a tort liability
  明确虚假陈述的民事责任的性质为侵权责任。
• Part two : why the securities misstatements exist in china ' s security market
  第二部分：我国证券市场的虚假陈述成因。
• This part simply explores three main reasons which cause misstatements
  简单回顾我国证券市场虚假陈述的三个方面的原因。
• Part five : civil liability of misstatement in the security trading market
  第五部分：证券交易市场的虚假陈述的民事责任。
• Part four : civil liability of misstatement in the security issuing market
  第四部分：证券发行市场的虚假陈述的民事责任。
• The verification has identified material misstatements in the reported emission reductions
  核查对报告的减排发现实质性的误差。
• The dissertation consists of 5 parts : part one : general introduction to the misstatements
  本文分五部分：第一部分：虚假陈述的概述。
• Myths never originate in a group where others can check up on it and correct misstatements
  神话决不会源起自一群人，他们能彼此印证，改正错谬。
• Materiality depends on the size of the item or error judged in the particular circumstances of its omission or misstatement
  重要性取决于在发生遗漏或错报的特定环境下所判断的项目或错误的大小。
• Information is material if its omission or misstatement could influ * * e the economic decisions of users taken on the basis of the financial statements
  如果信息的遗漏或错报会影响使用者根据财务报表所作的经济决策，信息就具有重要性。
• In this case emission reductions with material misstatements shall be discounted based on the verifiers ex - post determination of the achieved emission reductions
  在这种情况下，存在误差的减排将从事前的确认达到的减排量中予以扣除。
• Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements
  如果信息的遗漏或错报会影响使用者根据财务报表所作的经济决策，信息就具有重要性。
• Those standards require that we plan and perofrm the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement
  这些准则要求我们计划和执行审计工作来财务报表是否无重大误述获得足够的确信。
• 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误导致的财务报表重大错报风险的评估。
• Compared with misstatement made by companies in initial public offerings , misstatement made by listing companies is more harmful to investors in chinese securities market
  在我国证券市场中，持续性信息披露中的不实陈述较发行信息披露中的不实陈述更易给投资者的合法权益造成损失。
• Financial statement users call upon certified public accountants to provide an independent check on whether a company ' s financial statements are free from of material misstatement
  财务报表的使用者需要注册会计师提供独立公正的审计查核，以确信企业所编制的财务报表没有重大的错报或漏报。
• The securities misstatements are violations to the information disclosure obligations in the security market . this part discusses the securities misstatements in the light of information disclosure
  证券市场的虚假陈述是对证券市场的信息披露义务的违反，从信息披露制度的角度谈虚假陈述。
• The first section discusses forms of the disorder conduct , misstatement specially . the second section draws the standard that publish sufficiently , timely and valuably to judge the disorder conduct
  第二部分着重论述： 1 、财务信息披露不当行为的诸多形式，尤其强调了虚假记载及其常用手法。
• If the auditor considers there is a risk of material misstatement of the financial statements , specific procedures would need to be designed and performed to ensure that there is no material misstatement
  如果审计人员认为财务报告中存在重要的误报，就需要设计和进行专门的程序来确保没有重要的误报。