错报

Insurers must pay even if there were fraudulent misstatements at the time of the application if a policy contains an incontestable clause. 如果保单规定了不可抗辩条款,即使投保人在投保时存有欺骗性告知,保险人仍需承担保险责任。

Financial fraud is a conscious misstatements or omissions of accounting information, forgery of false accounting surplus acts. 财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为.

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”或者平和的语气写一封信。不报虚言，不撒谎。寻找那些可以客观真实阐述的方面或活动。

In this case emission reductions with material misstatements shall be discounted based on the verifiers ex-post determination of the achieved emission reductions. 在这种情况下，存在误差的减排将从事前的确认达到的减排量中予以扣除。

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进行审计计划的时候,应该将存在错误和舞弊的可能性考虑进来因为这些可观上的错误和主观上的舞弊将有可能导致财务报表的重大错报。