| Was this playful punning or a half-serious attempt to correct a misstatement? |
| Once a commentator commits a major rhetorical gaffe or colossal misstatement of fact, it becomes impossible to take them seriously. |
| Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances. |
| Cases of such misdeclarations and misstatement by the medical teachers have been placed for consideration. |
| I also indicate that I perform my audit procedures to assess whether the financial statements are free of material misstatement. |
| I cannot perceive that it would be any advantage to them to make a misstatement. |
