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misstatement
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误述,虚伪陈述
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详细解释：
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以下为句子列表：
英文: Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the CAIS (Computer Accounting Information System) of the audited entities because of the material misstatement or omission i
中文: 摘要计算机审计风险是指会计报表存在重大错报或漏报，而审计人员在利用计算机对被审单位计算机会计信息系统审计后发表不恰当审计意见的可能性。
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英文: 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.
中文: 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。
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英文: 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.
中文: 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。
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英文: Information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.
中文: 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。
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英文: The Group's internal control system is designed to provide reasonable assurance against material misstatement or loss and to manage and eliminate risks of failure in operational systems and fulfillment of business objective.
中文: 本集团之内部监控系统旨在合理保证并无重大错误陈述或损失，并且管理及消除管理系统出错及未完成商业目标之风险。
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