misstatement

n.

误述，虚伪陈述；

复数：misstatements

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

Misstatement Direction, Litigation Risk, and Planned Audit Investment
Materiality Uncertainty and Earnings Misstatement
Estimating transition probabilities of age misstatement.
The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget Pressure
Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement
Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations
Is there an association between director option compensation and the likelihood of misstatement?
Attention to Evidence of Aggressive Financial Reporting and Intentional Misstatement Judgment: Effects of Experience and Trust
Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock‐Compensation and Lease Infor...
Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit ...