A significant misstatement in the value of the stock has been identified.Kaynak: 4-traders.com

That's a misstatement that can cost you heavily.Kaynak: pbs.org

Multiple media make a horrible misstatement, claiming that the Japanese is on a free agent since July.Kaynak: sportpulse.net

"Isolating numbers in one or two parcels of land is an outrageous misstatement of the status of the ecosystem," they claim.Kaynak: sunshinestatenews.com

Refers to the risk that an auditor may issue unqualified report due to auditors failure to detect material misstatement either due to
Kaynak: Audit risk

Derry v Peek (1889) LR 14 App Cas 337 is a case in English law in the tort of deceit , the tort of negligent misstatement in pure economic
Kaynak: Derry v Peek

This interpretation is supported by the phrase "is material if its omission or misstatement could influence the economic decisions of
Kaynak: Materiality (auditing)

Determine significance and misstatement risk for financial reporting elements (accounts and disclosures): Under the PCAOB AS 5 guidance, the
Kaynak: SOX 404 top–down risk assessment

Africa Ltd v OK Bazaars (1929) Ltd is an important case in the South African law of delict , particularly the area of negligent misstatement .
Kaynak: Standard Bank of South Africa Ltd v OK Bazaars (1929) Ltd

Substantive procedures (or substantive tests) are those activities performed by the audit or to detect material misstatement or fraud at the
Kaynak: Audit substantive test

Natal v Trust Bank van Africa Bpk is an important case in South African law of delict , in particular in the area of negligent misstatement s.
Kaynak: Administrateur, Natal v Trust Bank van Africa Bpk

SAS 39 requires the auditor to adequately consider qualitative aspects of misstatements, such as the nature and cause of the misstatement
Kaynak: Information technology audit process

components of internal control sufficient to assess the risk of material misstatement of the financial statements whether due to error or
Kaynak: Entity-level controls

To fulfil the requirement that Mr Edgington relied on the statement, it is not necessary to show the misstatement was the sole cause of
Kaynak: Edgington v Fitzmaurice

The theory states that under these conditions, there is a causal link between any misstatement and any stock purchaser, because the
Kaynak: Basic Inc. v. Levinson