- A
false statement, also
known as a falsehood, falsity,
misstatement or untruth, is a
statement that is
false or does not
align with reality. This concept...
- tests) are
those activities performed by the
auditor to
detect material misstatement at the ****ertion level.
Management implicitly ****ert that
account balances...
- to
various stakeholders that the
subject matter is free from
material misstatement. The term is most
frequently applied to
audits of the
financial information...
-
Christmas & Co [1951] 2 KB 164 is an
English tort law case on
negligent misstatement. In the case,
Denning LJ
delivered a
dissenting judgment,
arguing that...
- act that
results in a
material misstatement in
financial statements.
There are two
types of
fraud considered:
misstatements arising from
fraudulent financial...
- on the
issue of misrepresentation. The case
establishes that a mere
misstatement of
opinion given fairly cannot amount to a misrepresentation. The case...
-
original statement.
Actionable misrepresentations must be
misstatements of fact or law:
misstatements of
opinion or
intention are not
deemed statements of...
- of an
untruthful statement False statement, aka a falsehood, falsity,
misstatement or untruth, is a
statement that is
false false (Unix), a Unix command...
-
significant account for "
misstatement risk" (low, medium, or high),
based on
similar factors used to
determine significance. The
misstatement risk
ranking is a...
- Qiu,
Linda (December 21, 2015). "2015 Lie of the Year: the
campaign misstatements of
Donald Trump". PolitiFact.
Retrieved October 1, 2021. Farhi, Paul...
