| The purpose of all of this is to catch them in some misstatement, no matter how trivial, which can then be labeled as false or even perjurious. |
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| Once a commentator commits a major rhetorical gaffe or colossal misstatement of fact, it becomes impossible to take them seriously. |
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| Cases of such misdeclarations and misstatement by the medical teachers have been placed for consideration. |
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| That is why we jib slightly the description of this case as a negligent misstatement case. |
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| I also indicate that I perform my audit procedures to assess whether the financial statements are free of material misstatement. |
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| As the scale of any misstatement or deception becomes clear, further heads may roll. |
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| And the company has a duty to correct it in a manner that would result in the same degree of dissemination as the original misstatement. |
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| Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances. |
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| The tolerable level of error or misstatement is a matter of judgment. |
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| Ken Dryden: Mr. Speaker, what I find stunning is the fact that it seems as if the party opposite feels that if it repeats a misstatement or if it repeats a mischaracterization often enough, it will make it so. |
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| The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. |
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| The objective of our work, in accordance with professional standards, was to obtain reasonable assurance that the consolidated and individual company financial statements are free from material misstatement. |
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| Certifying officers could identify risks that could reasonably result in a material misstatement, which includes misstatements due to error, fraud or omission in disclosure. |
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| Thus a risk assessment needs to be performed to determine the likelihood of a material misstatement arising should the control not function as designed. |
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| For example, an innocent misstatement of the applicant's phone number in an application ought not to lead to a conclusion that the applicant is unsuitable. |
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| What was the Prime Minister thinking when he decided to present this economic statement or misstatement, which has been called by none other than Don Martin, a delusional document? |
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| Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statement is free of material misstatement. |
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| We also believe that the extent of the misstatement would have been large enough that it would have been likely that the regulators would have been forced into taking action. |
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| This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. |
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| These standards required us to plan and carry out the audit so as to obtain reasonable assurance that the financial statements are free from material misstatement. |
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| Assessing whether an omission or misstatement could influence economic decisions of users, and so be material, requires consideration of the characteristics of those users. |
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| I accuse you rather of misappreciation than of misstatement. |
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