material misstatementの例文

• Material misstatement in an XBRL report concerns the individually identifiable business facts.
• A significant difference with paper based assurance is the concept of material misstatement.
• Audits provide third party assurance to various material misstatement.
• "In a situation where there's a material misstatement of the numbers, you cannot in good conscience go forward,"
• The American Institute of Certified Public Accountants has proposed new guidelines to detect material misstatements due to fraud.
• Material misstatement concerns the accuracy of the audit opinion on a financial statement or filing as a whole.
• In that environment, an accounting firm has to obtain a reasonable assurance that the financial statements are free of material misstatement, Minnear said.
• A high-quality audit is more desirable than a low-quality audit because it provides more assurance of detecting material misstatements that could mislead investors.
• Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.
• Orange County made material misstatements and omissions of fact regarding some $ 2 billion of municipal securities it sold to investors in 1993 and 1994.
• The auditors, the form letter goes on to state, try to obtain " reasonable assurance about whether the financial statements are free of material misstatement ."
• The auditor may conclude that material misstatements exist, when in fact they do not; or material misstatements do not exist but in fact they do exist.
• The auditor may conclude that material misstatements exist, when in fact they do not; or material misstatements do not exist but in fact they do exist.
• The procedures selected depend on the auditors'judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
• The report is only an opinion on whether the information presented is correct and free from material misstatements, whereas all other determinations are left for the user to decide.
• Sampling risk can also increase "'detection risk "'which suggests the possibility that an auditor will not find material misstatements relating to the financial statements through substantive tests and analysis.
• Management implicitly assert that account balances and underlying classes of transaction do not contain any material misstatements : in other words, that they are materially complete, valid and accurate.
• Instead of waving a red flag, the firm certified the statement as accurate, " despite its knowledge of the material misstatements and omissions " it contained, the suit charges.
• Centennial's spectacular past earnings announcements, including the company's most recent quarterly report, were being scrutized, the company said, because of " significant questions " about possible " material misstatements ."
• Auditors provide assurance on whether the information included in a company s financial statements is free of material misstatement, disclosed properly, and is in conformance with Generally Accepted Accounting Principles.