material misstatement 예문
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- Material misstatement in an XBRL report concerns the individually identifiable business facts.
- A significant difference with paper based assurance is the concept of material misstatement.
- Audits provide third party assurance to various material misstatement.
- "In a situation where there's a material misstatement of the numbers, you cannot in good conscience go forward,"
- The American Institute of Certified Public Accountants has proposed new guidelines to detect material misstatements due to fraud.