risk of material misstatement造句

• 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。
• 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。
• Having acquired a sufficient knowledge of the business, the auditor assesses the risk of material misstatement in the financial statements . this would include the risk of misstatement due to environmental matters, namely environmental risk
  获取了充分的业务知识，审计人员就可以评估财务报告中重要误报的风险，这包括由于环境问题导致的虚假报告，也就是环境的风险。