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现在有一点误解。Now that's a slight misstatement.

重大错报风险的评估。The evaluation of material misstatement risks.

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我在那里所说的很显然是一个口误。What I said in there was obviously a misstatement.

她说这一点有可能被误述。She says that there is susceptibility of it being a misstatement.

他终于纠正了自己的错误说法，提出要减少费用。He finally corrected his misstatement and offered to reduce the fee.

即审计风险取决于重大错报风险和检查风险。It is that Audit risk depends on risk of material misstatement and detection risk.

可能还有些常量,取决于大小。It's a slight misstatement in the sense that these should really be orders of growth.

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也许你可以回忆起谈判对方做出虚假陈述的时刻。You probably can recall times when a negotiating opponent made what appeared to be a blatant misstatement.

当然，这需求挑选适宜的闲值避免构成不行承受的误报或漏报。Of course, needs to choose the suitable idle values to avoid constitutes a misstatement or omission can't afford.

并就重大错报风险评估的前提条件及应用难点提出了建议。Finally, the authors put some preconditions for risk assessment and application difficulties of material misstatement.

重大错报风险主要来源于被审计单位财务信息系统层次和系统内部控制层次的重大错报风险。Risk of material misstatement stems from the RMM of financial information system and its internal control in audited object.

重大错报风险是指财务报表在审计前存在重大错报的可能性。Risks sof material misstatement are the likelihood of risks causing material misstatement in the financial statements before audit.

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认真做好信息收集、整理和报送，做到重大信息不迟报、不漏报、不误报。Earnestly information collecting, sorting and submit, do not significant information, omission, statisticians material misstatement.

周五，我说了一些不该说的话，好像我不关心日本灾难中死去的生命。On Friday, I made a misstatement that somehow suggested that I wasn't concerned about the human lost, the devastating human loss in Japan.

实质性程序是用于发现重大错报的审计程序，包括细节测试和分析程序。Substantive procedures are those procedures designed to detect material misstatement. They include both tests of detail and analytical procedures.

注册会计师还应当考虑发现的错报是否表明，在某一特定领域存在舞弊导致的更高的重大错报风险。Auditors should consider whether the misstatement indicates there exists the higher risk of material misstatements due to fraud in a specific area.

目前正在推行的风险导向审计，其中一个最重要的特征就是注重运用分析程序，以识别可能存在的重大错报风险。One of its foremost characters is that it pays attention to appling analytical procedures, in order to identify the potential risk of material misstatement.

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该等准则规定本行在策划及进行审核工作时，必须就该等财务表是否存有重大错误陈述，作出合理之确定。Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement.

审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility.

因此，在认定虚假陈述所致民事责任中的因果关系时，信赖关系的判断成为事实和逻辑的必然。Therefore, while our judging the causation of the civil liability caused by the misstatement or omission, the reliance is necessary because of the fact and logic.