錯報(bào)

Insurers must pay even if there were fraudulent misstatements at the time of the application if a policy contains an incontestable clause. 如果保單規(guī)定了不可抗辯條款,即使投保人在投保時(shí)存有欺騙性告知,保險(xiǎn)人仍需承擔(dān)保險(xiǎn)責(zé)任。

Financial fraud is a conscious misstatements or omissions of accounting information, forgery of false accounting surplus acts. 財(cái)務(wù)舞弊是企業(yè)有意識地錯報(bào)或漏報(bào)會計(jì)信息，偽造盈余的會計(jì)造假行為.

Write a letter in a “successful” or placid tone. No misstatements, no lying. Look for aspects or activities that can be honestly reported that way. 用“成功的”或者平和的語氣寫一封信。不報(bào)虛言，不撒謊。尋找那些可以客觀真實(shí)闡述的方面或活動。

In this case emission reductions with material misstatements shall be discounted based on the verifiers ex-post determination of the achieved emission reductions. 在這種情況下，存在誤差的減排將從事前的確認(rèn)達(dá)到的減排量中予以扣除。

When preparing the audit plan, the CPA should consider the possibility of the existence of error and fraud which would result in material misstatements in the financial statements. 在CPA進(jìn)行審計(jì)計(jì)劃的時(shí)候,應(yīng)該將存在錯誤和舞弊的可能性考慮進(jìn)來因?yàn)檫@些可觀上的錯誤和主觀上的舞弊將有可能導(dǎo)致財(cái)務(wù)報(bào)表的重大錯報(bào)。